VAT Deduction for Goods and Services Used in Prohibited Advertising

• A 2026 finance law removed the VAT deduction exclusion for goods and services used for advertisements promoting alcoholic beverages.
• From 21 February 2026, VAT on goods and services used for advertising, including alcohol-related ads, is deductible under normal rules.
• Deduction is allowed only if those goods and services are used for the taxpayer’s deductible activities.
• The BOI comments on this topic are withdrawn as of 17 June 2026; earlier versions remain available in the document’s version history.

Source: bofip.impots.gouv.fr

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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