VI: Regime for the press and its suppliers

Deliveries and intermediation services relating to publications that meet the conditions set out in Articles 72 and 73 of Annex III to this code, taken in application of Article 52 of the law of 28 February 1934, are subject to value added tax at the rate of 2.1% in the departments of mainland France and 1.05% in the departments of Guadeloupe, Martinique and Réunion. Supplies and intermediation services relating to…

The typesetting and printing of periodical writings are subject to the reduced rate of 10% value added tax. Also subject to the reduced rate of 10% value added tax are supplies of information items made by press agencies appearing on the list provided for in article 1 of order no. 45-2646 of 2 November 1945 as amended, as well as the transfer or retrocession by a press company, of items…

Value added tax becomes chargeable when the advance payment or the price is collected in respect of sales of publications designated in article 298 septies as well as sales of paper by companies involved in building up, maintaining and financing a precautionary stock of press paper equivalent to three months’ consumption of paper by the press publishers they supply. As regards intra-Community acquisitions of these products, value added tax becomes…

I. – The deduction rights of businesses that publish the publications designated in article 298 septies are determined under the same conditions as for companies that become liable for this tax, taking into account, where applicable, any rights that have been exercised prior to that date. II. – (Obsolete provision). III. – The deduction rights of press distribution companies governed by loi n° 47-585 du 2 avril 1947, the société…

Intermediation transactions carried out by persons able to prove their status as agents duly registered with the commission mentioned in article 26 of law no. 47-585 of 2 April 1947 relating to the status of newspaper and periodical publication grouping and distribution companies do not give rise to payment of value added tax when they concern periodical writings within the meaning of the law of 29 July 1881. Publishers of…

Supplies and intermediation services relating to directories and periodical publications other than those mentioned in article 298 septies published by public authorities and their public administrative establishments, as well as by not-for-profit organisations, are exempt on condition, firstly, that advertisements and publicity never cover more than two thirds of the surface area of these periodicals or directories, and secondly, that the total of advertisements or publicity from a single advertiser…

A Conseil d’Etat decree sets out the terms and conditions for applying articles 298 septies to 298 duodecies.