France Clarifies VAT Rules for Training Services Provided to Foreign States and Place of Taxation

• VAT applies to training services for multiple taxable persons in France for up to seven days, but not for a single taxable person for more than seven days if the foreign state is taxable.
• In-person training is taxed at the place-of-supply; online training after Jan. 1, 2025, is taxed where the non-taxable person is established.
• Foreign states are considered taxable persons for place-of-supply if they conduct any taxable activities, even if the services support non-taxable activities.
• Foreign states with a VAT identification number qualify as taxable persons for place-of-supply.
• EU directives guide the determination of taxable person status for foreign states receiving training services.

Source: news.bloombergtax.com

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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