France VAT unused vouchers
- Jun 2, 2016 | Richard Asquith
The French Council of State has endorsed the view that VAT is due on unused vouchers for B2C supplies. This backs a European Court of Justice ruling that VAT was due on Air France vouchers.
The case concerned sales of cinema vouchers which entitled consumers to future cinema viewings. The cinema chain argued that no VAT was due on the non-refundable, unused tickets as the price paid represented compensation for the loss of the cinema for the customer not using the service. However, the Council found that it was for the provision of the cinema service, and therefore a taxable supply. This was notwithstanding that the cinema-goer did not consume the services.
Need a fiscal representative in France?
Non-EU businesses selling in France will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.
Need help with your French VAT compliance?
Researching French VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
Total results : 4
Poland Import VAT deferment - Avalara
Poland VAT e-invoices - Avalara
Fiscal Representative in Poland - Avalara
Poland SAF-T - Avalara
