France Tax Agency Updates Administrative Doctrine to Implement EU Directives on VAT Vouchers

The French General Directorate of Public Finance Aug. 7 updated the administrative doctrine implementing EU directives on the VAT treatment of vouchers including digital goods and services. The update includes: 1) the definition of vouchers; 2) the VAT treatment of single and multi-purpose vouchers; 3) the VAT treatment of the transfer of vouchers by a taxable person; 4) rules on the place of supply for goods and services; and 5) the assessment criteria for determining the scope of VAT on vouchers. [France, General Directorate of Public Finance, 08/07/19]

Reference:
View Announcement. View Guidance No. BOI-VAT-CHAMP 10-10-10. View Guidance ...