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France Clarifies VAT Rules for Composite TV Service Subscriptions: Linear vs Non-Linear Services

  • The French tax bulletin clarifies VAT rules for TV service subscriptions.
  • Linear services have a reduced VAT rate of 10 percent.
  • Non-linear services are subject to the standard VAT rate of 20 percent.
  • Composite offers require assessment of service separability for VAT rate determination.
  • Providers must ensure clear contracts to apply the correct VAT rate.

Source: easytax.co

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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