- French tax guidance updates the VAT exemption scheme for people combining lawyer activities with author or performer work.
- It incorporates revised turnover thresholds for the 2023–2025 period.
- It aligns with EU Directive 2020/285, including a Europe-wide €100,000 turnover exemption threshold.
- Exempt taxpayers do not charge VAT and cannot deduct input VAT, unless they opt out of the scheme.
- The note cites BOI-TVA-DECLA-40-40 and clarifies filing rules for domestic and international mandates.
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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