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France VAT unused vouchers

  • Jun 2, 2016 | Richard Asquith

France VAT unused vouchers

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.


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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.

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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 can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2019 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.