Businesses that make taxable supplies (or other supplies giving rise to the right to deduct) are entitled to recover French VAT incurred on expenditure (known as 'input VAT') used for the purpose of making these supplies other than those items that are specifically excluded (see below).
Businesses that make only exempt (without credit) supplies cannot recover input VAT. Businesses that make both taxable and exempt supplies can partly recover input VAT (explained further below in 18.38) other than the VAT on those items that are specifically excluded.
VAT incurred on the following items of expenditure is specifically denied and therefore cannot be recovered:
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•ÌýÌýÌýÌý The purchase, lease or maintenance of passenger means of transport (except when the means of transport are acquired for the purpose of resale or used primarily as
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Web page updated on 17 Mar 2025 16:18