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France told to charge VAT on sporting event admission charges

  • VAT
  • 12 July 2014 | Richard Asquith

France told to charge VAT on sporting event admission charges

The European Commission, which oversees the implementation of the EU VAT Directive, has ordered France to introduce French VAT on entrance fees to sporting events

VAT exempt sporting events

Currently, France does not require any charge on the admission tickets to live sporting events. When it negotiated its VAT Directive derogations in the 1970's, it instead was allowed to charge Entertainment Tax on such events.  However, many organisers of sporting events are no longer liable to the Entertainment Tax.  Hence the EC is requiring France to apply the reduced VAT rate on all sporting events.

France now has 60 days to reply to the EC or face being referred to the European Court of Justice.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.