- This chapter covers VAT deduction exclusions and limits for certain goods and services.
- It addresses housing expenses, passenger vehicles/transport equipment, passenger transport and related operations, petroleum products, and goods/services supplied free or at a very low price.
- It also covers services related to goods that are themselves excluded from VAT deduction.
- The former exclusion for VAT on goods and services used for alcohol advertising has been removed by a 2026 finance law.
- For older guidance on that removed rule, refer to the previous version of BOI-TVA-DED-30-30-60.
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.
Latest Posts in "France"
- France publishes first post-launch figures: 20 million e-invoices, 75% of companies with a platform
- France VAT Reporting Rules to Change in 2027
- France Finalises Guidance on the VAT International Agent Regime
- International VAT Representative for Non-Established Taxable Persons in France
- Italy and France Illustrate Two Different E-Invoicing Architectures
