Tax Guide – Value-Added Tax
This Tax Guide was created for the purpose of supporting non-resident organisations, legal entities and other various stakeholders belonging to the Olympic Movement (“the Games Stakeholders”) that, in the context of the organisation of, or their participation in, the Paris 2024 Olympic and Paralympic Games, will perform certain activities on a temporary basis in France during the pre-Games, Games time and post-Games periods.
It outlines the steps that Games Stakeholders must take in order to claim a refund of VAT incurred in relation to the Games and briefly discusses the procedures to be followed by Games Stakeholders that supply taxable goods and/or services and are required to collect and declare VAT to the competent tax authorities.