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Commentary

Appendix 18B: VAT exemptions (France)

18 France

Exemption with credit

Exemption with credit (zero-rated supplies) is applied in France to the following:

  1. Ìý

    •ÌýÌýÌýÌý Exports and assimilated operations.

  2. Ìý

    •ÌýÌýÌýÌý Intra-EU supplies of goods.

  3. Ìý

    •ÌýÌýÌýÌý International transport.

Exemption without recovery

Exemption without recovery is applied in France to the following:

  1. Ìý

    •

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