Understand the VAT rules for your sector

The tax definition of a book and the VAT rates applicable to book-related transactions, following the BOFiP rewrite of July 29, 2026.

The VAT regimes applicable to the transfer of waste are complex: transactions are subject to specific rates but also to specific reverse charge regimes. In this article, we discuss the specific point of reverse charging VAT on waste.

Whether you are the manager of a travel agency or an organizer of tourist tours, margin VAT is a central point in your management. Behind its reputation for complexity, this regime actually responds to a clear logic adapted to your activity. Here we present the principles: the operators concerned, the methods for calculating the taxable margin and the main obligations to be respected in order to secure your practices.

A person subject to value added tax (VAT) is required to maintain accounts or a special book to detail all of their transactions, whether taxable or not. It is also required that its taxable income be broken down according to the various applicable tax rates.

This article details the VAT regime applicable to contract work. It explains the definition of contract work, the four essential conditions for its qualification and the VAT rules.

Trainer, school manager or association: determining whether your activities are subject to VAT is a crucial issue. When should it be invoiced? What are the possible exemptions? This article takes you through the key rules.

Considered as supplies of services, the rentals of goods are, by nature, within the scope of VAT: they are however subject to different regimes depending on the nature of the goods (movable or immovable) and the nature of the real estate rental carried out.

The VAT regime applicable to rentals depends on the nature of the services provided as part of the rental or on the nature of the rental.

Understand the VAT relief (art. 257 bis) applicable when a business is transferred.

Discover VAT e-commerce rules: distance sales rules, platforms, OSS/IOSS counters, territoriality, and reporting obligations in the EU

Here we discuss the difference between single-use vouchers and multi-use vouchers.

The concept of intermediary is central in VAT matters: a good qualification makes it possible to avoid the risk of recovery.

In this article, we discuss the question of the distinction between the supply of goods and the provision of services but also deal with the case of intra-community acquisitions.

Understanding the scope of VAT