- Published on May 14, 2025, document BOI-TVA-CHAMP-60 in PDF format clarifies VAT application and territoriality for composite offers, which combine various goods and services. It outlines the principles for VAT treatment, detailing when these components should be taxed separately or together. The document provides rules for determining the tax treatment of these combined operations and includes specific cases with general guidelines. These comments are based on EU Court of Justice rulings since 1985, with rules applicable to reduced VAT rates since 2016, and references main jurisprudence listed in BOI-TVA-ANNX-000503, with principles in articles 257 ter and 278-0 of the general tax code.
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.
