Lhe Finance Act 2015 replaced the tax on shows with a VAT rate of 5,5% for ticketing for sporting events.The Official Bulletin of Public Finances-Taxes of March 4, 2015 specifies the mechanism.
A reduced VAT rate of 5,5%
While the tax on shows could vary from one municipality to another, and following theintervention of the European Commission, the General Tax Code comes to submit "entrance fees collected by the organizers of sports meetings"VAT at 5,5% (Article 278-0 bis CGI).
The Official Bulletin of Public Finances-Taxes of March 4, 2015 indicates that "fall under the reduced rate of 5,5%","for sums collected from January 1, 2015, entrance fees collected by the organizers of sports meetings: this refers to sums paid by spectators to attend sports events or competitions organized, approved or authorized by a sports federation having received approval from the minister responsible for sports or in the case of an international competition".
No exception
On the other hand, "The entry fees collected by the organizers and paid by the participants in the competition or the event are not covered.".
Contrary to what existed in the entertainment tax (in particular through theArticle 126 4 Appendix F of the CGI), there does not seem to be any exception to the application of this VAT rate.
So all disciplines must apply VAT rate 5,5% for their ticket.
