SELLING TICKETS FOR ENTERTAINMENT EVENTS IN FRANCE
When a foreign broker buys and resells tickets for shows or sporting events conducted in France (e.g. Roland-Garros tickets, Paris Opera tickets, Le Mans 24 Hours tickets, Ski Passes, tickets for Museums, Exhibitions, Theatres and other cultural activities), French VAT has to be added on the sale price, especially if the client doesn’t have a VAT identification number in France.
You should note that charging French VAT is not authorized to a foreign company when the customer is registered for VAT in France. In such a case, every sale of tickets should be VAT exempt.
oreign vendors buying and reselling in France "dry tickets" (i.e. the ticket is sold alone and is not part of a travel package), have to be registered for VAT in France in order to collect value added tax from their non-taxable customers and repay it to the Public treasury. They are also entitled to reclaim the French VAT they have paid to various suppliers located in France.
Corporate hospitality in France
When the tickets purchased by a foreign company are not intended to be resold, especially in the instance where those ‘passes’ are used for entertainment purposes (in favour of company’s staff, customers, partners, …), there is an opportunity to recover french VAT included in the purchase price.
The VAT refund claim, in this case, will be carried out under the special procedure applicable to foreign companies. The claimant should be able to show that the hospitality event was organized in the strict interest of its business and not for a private use.
The content published above is for public information purposes only. It cannot therefore be seen as a substitute to an advice from a qualified professional. Amendments to french tax laws could have been adopted recently, readers are invited to contact us for latest updates.