Deducting VAT on your purchases
The four conditions of the right to deduct, only one of which shows on the invoice; the deduction coefficient as the product of three rounded-up coefficients; and the one that does not depend on you. Three modules on €12,000 of tax borne. All the prose is free to read; only the quizzes are sold.
Advanced3 modules24 minModule 1 free to read
2026 rules — verified on September 8, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Managing my company's VAT· Step 3 of 11· Next step: French VAT exemption threshold
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- State the principle of the right to deduct as the text lays it down.
- Place the moment at which that right arises.
- Check the invoice condition and its basis.
- Understand why professional spending does not always open a full deduction.
- Know how the deduction operates, and what becomes of an excess of deductible tax.
- Cite the formula for the deduction coefficient and the three coefficients composing it.
- Apply the rounding rule attaching to each of them.
- Tell the subjection coefficient from the taxation coefficient.
- Place the deadline for final determination.
- Remember that the coefficient is set per expense, from acquisition or first use.
- Place what sets the admission coefficient apart from the other two.
- Know its value where no exclusion applies.
- Understand the effect of a nil coefficient on the whole product.
- Know where the exclusions are listed.
- Understand why the list of exclusions looks heterogeneous.
- Order the five steps of the computation, from exclusion to final determination.
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountThe right to deduct, and the conditions that open itWhat you will be able to do
- State the principle of the right to deduct as the text lays it down.
- Place the moment at which that right arises.
- Check the invoice condition and its basis.
- Understand why professional spending does not always open a full deduction.
- Know how the deduction operates, and what becomes of an excess of deductible tax.
- Module 29 minIncluded in the full courseThree coefficients, one productWhat you will be able to do
- Cite the formula for the deduction coefficient and the three coefficients composing it.
- Apply the rounding rule attaching to each of them.
- Tell the subjection coefficient from the taxation coefficient.
- Place the deadline for final determination.
- Remember that the coefficient is set per expense, from acquisition or first use.
- Module 38 minIncluded in the full courseThe admission coefficient: the one that does not depend on youWhat you will be able to do
- Place what sets the admission coefficient apart from the other two.
- Know its value where no exclusion applies.
- Understand the effect of a nil coefficient on the whole product.
- Know where the exclusions are listed.
- Understand why the list of exclusions looks heterogeneous.
- Order the five steps of the computation, from exclusion to final determination.
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (2)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (2)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.