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Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part One: State taxes | Title II: Turnover taxes and similar taxes | Chapter 1: Value added tax | Section IX: Special schemes | IIa: Second-hand goods, works of art, collectors' items and antiques | Article 297 E of the French General Tax Code

French General Tax Code
- Book One: Tax base and assessment
  - Part One: State taxes
    - Title II: Turnover taxes and similar taxes
      - Chapter 1: Value added tax
        Section IX: Special schemes
        IIa: Second-hand goods, works of art, collectors' items and antiques

Article 297 E of the French General Tax Code

Article 297 E of the French General Tax Code

November 8, 2023
2:03 am

Taxable persons who apply the provisions of Article 297 A may not show value added tax on their invoices.

Original in French 🇫🇷

Article 297 E

Les assujettis qui appliquent les dispositions de l’article 297 A ne peuvent pas faire apparaître la taxe sur la valeur ajoutée sur leurs factures.

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