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Commentary

Non-business activities

14 France
14 France | Commentary

Non-business activities

14 France | Commentary

Non-business activities

In most cases, supplies not made by way of business will consist of:

  1.  

    •     purely private, personal or hobby activities of private individuals; and

  2.  

    •     supplies made by charities (or other similar not-for-profit bodies) for no or minimal consideration.

VAT does not apply to these supplies and VAT is not recoverable on costs associated with these activities.

Note: Individuals working in an employee capacity are not regarded as making any supply of goods or services to their employer.

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