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This article contains helpful information about taxes that may apply to experience hosts in France. As an experience host, you’re in control of the experiences you offer, but it’s also your responsibility to understand your tax obligations. This article can serve as a starting point or place you can come back to if you have questions but it isn’t exhaustive and it doesn’t constitute legal or tax advice. It’s a good idea to check to make sure laws and procedures are current.
You can also check with the Tax Administration of France directly or consult a local tax professional if you have more questions about Value Added Tax (VAT), income tax, or any other taxes.
The two types of taxes that experience hosts in France usually need to consider are Value Added Tax (VAT) and income tax, but other taxes or duties may be applicable.
Any amount you earn from hosting an experience is generally considered taxable income. As a host, it’s your responsibility to make sure you comply with the tax regulations in your area. Check with a local tax advisor for more information about income taxes.
Value Added Tax
French Value Added Tax (VAT) is a general consumption tax on the value added to goods and services. It applies to almost all goods and services that are bought and sold.
If you meet the following criteria, you’ll most likely be obligated to collect and pay VAT:
- You reside in France
- You charge guests a fee to participate in your experience
- Your experience takes place in France
- The annual revenue from your experience(s) exceeds specific thresholds (Example: Under the BIC tax regime the threshold is €33,200 of turnover in the previous fiscal year)
The rate for VAT in each country, including France, can change over time. It’s a good idea to check with your local tax authority regularly make sure you’re using the current rate.
As of January 2019, the general VAT rate in France is 20%. More information about the applicable rates that can apply is available on the official website.
If your experience consists of several elements, you may have to charge different VAT rates for your supplied experience. Your local tax advisor may be able to provide more specific information about how VAT rates apply to your experience.
Registration, collection, filing, and payment
It’s your responsibility to determine whether VAT applies to your experience. There are 4 steps to being VAT compliant:
- Register for VAT
- Collect VAT from your guests
- Complete your periodic VAT returns
- Submit payment for the VAT you owe
When you offer an experience to private individuals (B2C), you can include VAT as part of the price.
When you offer an experience to companies or other taxable entities (B2B), you should make a clear distinction between the price for the experience itself and the VAT.
Check with France’s public service administration for billing requirements that might apply to you, such as when you need to provide electronic invoices.
Keep receipts for any expense related to experiences you offer because you may be allowed to deduct your expenses from income taxes and VAT. Deductible expenses include things like supplies, restaurants, entertainment venues, insurance costs, service providers, and more.
Check with a local tax advisor to learn more about possible deductions related to the experience you offer.