Is VAT included in the fees?

Tours De La Torre · Alsace

Last Update vor 5 Monaten

All prices are exclusive of VAT. However, VAT is applicable depending on the type of customer and its registered office.

Individual customer / French businesses

The VAT is not applicable on the prices of the services in application of the article 293B of the General Tax Code

Business based in the European Union

In application of articles 44 and 196 of the European directive 2008/8/CE, the VAT is due by the professional customer, who will have to declare to the tax authorities of the country where he has his seat the amount before tax of the services purchased in the EU. The applicable VAT rate will be the one in force in the country where the buyer has his fiscal seat.

Exception: companies with their headquarters in one of the "third territories" of the European Union are exempt from paying VAT, namely:

Article 6 of Directive 2006/112/EC:
1. This Directive shall not apply to the following territories
forming part of the customs territory of the Community:
(a) Mount Athos;
(b) the Canary Islands;
(c) the French overseas departments;
(d) the Åland Islands;
(e) the Channel Islands.
2. This Directive shall not apply to the following territories not
forming part of the customs territory of the Community:
(a) the Island of Heligoland;
(b) the territory of Büsingen;
(c) Ceuta;
(d) Melilla;
(e) Livigno;
(f) Campione d'Italia;
(g) the Italian waters of Lake Lugano

Business based outside the European Union

The customer is exempt from paying VAT in France and in the European Union in accordance with Article 259-1 of the General Tax Code and Directive 2008/8/EC.

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