Module 18 min867 wordsFree — no account
The right to deduct, and the conditions that open it
Dated official sources, and the contents this module links to · 1 section
Official sources
- Légifrance — French Tax Code, article 271: tax borne by the elements of the price of a taxable transaction is deductible, the right arising on chargeability, with an invoice complying with article 289, version in force from 21 February 2026 — verified on September 8, 2026
- BOFiP — VAT, rights to deduct: the subjection coefficient equals the proportion in which the good or service is used for taxable transactions (BOI-TVA-DED-20-10-10, version of 12 September 2012) — verified on September 8, 2026
Contents linked from this module
- Filing your VAT return
The regime, the deadlines and the return on which deductible tax is set off against tax collected.
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.