Chapter 1: Value added tax

The following are exempt from value added tax: 1° Rentals of land and buildings for agricultural use; 1° bis Rentals of buildings resulting from a lease conferring a right in rem; 2° Rentals of undeveloped land and bare premises, with the exception of parking spaces for vehicles ; however, these provisions do not apply where the leases constitute a means for the lessor to continue, in another form, the operation…

The following are exempt from value added tax: 1° The organisation of games of chance or gambling subject to the progressive levies mentioned in Article 1560 of this Code, Article L. 2333-56 of the General Local Authorities Code and 2 to 9 of II of Article 34 of Law no. 2017-1775 of 28 December 2017 on the rectifying finances for 2017 ; 2° Le produit de l’exploitation de la loterie…

Theatrical performances of a pornographic nature indicated in 2° of Article 279 bis may under no circumstances benefit from the exemptions from value added tax provided for by the legislative provisions in force. The same applies to transfers of rights relating to cinematographic films or videographic supports of pornographic works or works inciting to violence listed in 3° of Article 279 bis, and to admission fees for screenings during which…

I. – The following are exempt from value added tax: 1° the supply of goods dispatched or transported by the seller or on his behalf, outside the European Community and the supply of services directly linked to the export; 2° the supply of goods dispatched or transported by the purchaser who is not established in France, or on his behalf, outside the European Community, with the exception of capital goods…

I.-The following are exempt from value-added tax: 1° The supply of goods and services carried out within the framework of diplomatic and consular relations, within the limits, where applicable, of the quotas allocated by the administration; 2° The supply of goods and services to the following legal entities and organisations: a) The European Union a) The European Union; b) The European Atomic Energy Community; c) The European Central Bank; d)…

I.-Persons who intervene, in their name and on their behalf or in the name and on behalf of vendors affiliated to them, in a supply of goods transaction exempt from value added tax under the conditions mentioned in the second paragraph of 2° of I of article 262, by transmitting to the administration, by means of an electronic data interchange platform certified by the administration, the electronic data of the…

The single services mentioned in III of article 257 ter are exempt from value added tax for the part of these services relating to services performed outside the European Union. (Cf. Instruction 1996-11-20 3L-2-96.)

I. – The following are exempt from value added tax: 1° The supply of goods dispatched or transported within the territory of another Member State of the European Union to another taxable person or to a non-taxable legal person who is identified for value added tax purposes in a Member State other than that in which the dispatch or transport began and who has provided the supplier with his value…

Services provided by intermediaries acting in the name and on behalf of others, where they are involved in transactions exempted by article 262 and in transactions carried out outside the territory of the Member States of the European Union are exempt from value added tax. These provisions do not apply to the one-off supplies of services referred to in III of article 257 ter.