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The Paris 2024 Olympic Games in |
The Paralympic Games of Paris 2024 in |
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Does my company have a fixed establishment in France for VAT purposes? Does my company have to register for VAT in France?
Depending on the nature of the operations and the resources deployed in France, the following questions need to be asked:
- whether there is a fixed establishment from a VAT standpoint ;
- the need for VAT registration in France (particularly for bringing goods into France) and the extent of reporting obligations.
It is important to anticipate the time required to obtain a French VAT number, which in practice can take several weeks from the time the application is submitted.
Can my company reclaim French VAT?
There are specific rules and exclusions relating to the right to deduct in France, which may require:
- a review of the nature of the expenditure incurred ;
- a review of the VAT rates applied: standard rate, intermediate rate or reduced rate depending on the services provided.
By way of illustration, companies often invite their business partners and/or employees to this type of sporting event (sale or free provision of hospitality packages including transport, accommodation, meals, visits and access to competition sites). What are the VAT consequences of these practices? Is the VAT incurred deductible? Is the correct rate applied? Am I subject to any special rules in the event of resale (such as those applicable to tour operators)?
With regard to taxable persons not established in the EU in particular, we would point out that applications for French VAT refunds must be submitted in accordance with the procedure set out in the 13th European Directive (Directive 86/560/EEC).
It is also advisable to bring forward the deadline for submitting applications for VAT refunds under the 13th Directive for the recovery of French VAT incurred in 2023 (by 30 June 2024 at the latest).
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Does my company have any customs obligations in the event of permanent or temporary imports of goods before the participation in the event or after participation in the event?
Depending on the nature of the goods imported and the import arrangements, specific rules may apply, which may require:
- a review of customs obligations with regard to operations carried out in France ;
- an analysis of the need to obtain a Economic Operators Registration and Identification number (EORI) ;
- a review of the specific regimes applicable, depending on whether the goods are imported permanently (duty-free or not) or temporarily before being re-exported ;
- a review of customs obligations relating to the use of goods after the event (re-export, intra-EU transfer, delivery or use in France) ;
- an analysis of the nature of the goods concerned to determine whether specific restrictions apply (live animals, foodstuffs, weapons, medicines, packaging and pallets).
We would draw your attention to the fact that if the imports do not qualify for temporary admission, they will have to be imported definitively, in particular by paying duties and taxes.
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