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V0076-24 ·15 February 2024 ·consulta-vinculante Medium impact
Tax

Bicycle sales to businesses in France are exempt intra-Community supplies; sales to individuals are taxed at destination once threshold is met

A bicycle company seeks guidance on how to tax its sales in France to professionals and private individuals. The DGT rules that sales to professionals constitute exempt intra-Community supplies, whereas sales to individuals are taxed in France upon exceeding a specific threshold or if the Union scheme is elected.

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2024-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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