Services supplied to overseas customers – main rules

Commentary

Exceptions to the general rules

14 France
14 France | Commentary

Exceptions to the general rules

14 France | Commentary

Exceptions to the general rules

The following exceptions apply to both business customers and consumers:

  1.  

    •     Services connected to immovable property such as construction services, property management, services of estate agents, hotel accommodation.

  2.  

    These services are subject to VAT according to the place where the immovable property is physically located.

  3.  

    •     Short-term hire of means of transport.

  4.  

    'Means of transport' includes cars, boats, aeroplanes and similar vehicles supplied without a driver/operator.

  5.  

    'Short-term' means less than 90 days for boats and similar vessels, and less than 30 days in all other cases.

  6.  

    VAT applies to these services in the country where the means of transport is put at the disposal of the customer.

  7.  

    Note: Continuous hires of more than 30/90 days are subject to the general rule. The place of supply for long-term hires of pleasure boats is the place where the craft is put at the disposal of the customer (the VAT rate applicable may depend upon where the boat is actually used). Long-term hires of other means of transport will be taxed in the country where the customer belongs.

  8.  

    •     Admission to and supplies of services in respect of admission to cultural, sporting, artistic, scientific, educational or similar events.

  9.  

    These services are subject to VAT according to the

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