France Clarifies VAT Rates for Cultural, Recreational, and Educational Activities and Related Services

• French tax authorities issued new guidance on VAT rates for cultural, recreational, educational, and professional activities, clarifying when reduced (10%) or standard rates apply.
• The 10% reduced VAT rate applies to admission fees for eligible exhibitions, sites, and installations, including some ancillary services like audio guides and maps.
• Several exceptions exist, with different VAT rates for shows, sporting events, adult-only venues, gambling, travel agency packages, zoological parks, sports equipment, and automatic devices.
• The guidance defines what counts as an admission fee and outlines exclusions (e.g., sales, rentals, transport, catering) unless ancillary to admission.
• A detailed list of activities eligible for the reduced rate includes museums, parks, recreational attractions, adventure parks, escape games, leisure parks, and certain events, with specific rules for mixed-activity tickets.

Source: regfollower.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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