- 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- The BOI comments on this topic are withdrawn as of 17 June 2026; earlier versions remain available in the document’s version history.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.
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
