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Services supplied to overseas customers – special situations

Commentary

Broadcasting, telecommunication and electronically supplied services

14 France
14 France | Commentary

Broadcasting, telecommunication and electronically supplied services

14 France | Commentary

Broadcasting, telecommunication and electronically supplied services

Special rules apply to electronically supplied services and these are defined by the tax authorities as services:

  1.  

    •     delivered over the internet or an electronic network;

  2.  

    •     where the nature of the particular service means that it is heavily dependent on information technology for its supply.

The place of supply of broadcasting, telecommunication and electronically supplied (BTE) services for suppliers established outside of France is France where the customer is established or resident in France. If the services are supplied to a business customer (B2B), any VAT due on the services is accounted for by

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