France Tax Agency Clarifies VAT Rules for Training Services Provided to Foreign States

The French General Directorate of Public Finance Dec. 10 clarified the VAT rules for determining the place of taxation on training services provided for the benefit of foreign states. The clarification explains that: 1) VAT applies to training services provided to multiple taxable persons for up to seven days in France, but doesn’t apply to a single taxable person for more than seven days if the foreign state is taxable; 2) in-person training is taxed at place-of-supply, while online training provided after Jan. 1, 2025, is taxed where the non-taxable person is established; 3) foreign states qualify as taxable persons ...