Publication in France of works by foreign writers
Friday, 10 December 2004
Page 3 of 5
TVA (Value-added for sales tax)
In most cases, fees paid by a French organization to authors who are residents of a foreign country must lead to payment of TVA in France by the French organization.
Indeed, services provided by authors which are related to rights which they are accorded by law (transfer of representation rights, sale of work, etc.) fall under article 259 B of the general tax code (CGI).
Nb > Services involving consulting, studies or overseeing the creation of works made by the author also fall under article 259 B of the general tax code.
Therefore, when the author is a resident of a foreign country, the service is taxable in France if the beneficiary of the service is subject to TVA (in this case the French structure paying royalties).
The same is true when the organization based in France is not subject to TVA and the author is based outside of the European Community (article 259 C of the CGI).
French organizations subject to TVA
In all cases, these organizations must pay the TVA owed for royalties paid to authors who are not French residents (article 283-2 of the CGI).
French organizations not subject to TVA
The author based outside of the European Community must in principle designate a fiscal representative who will agree to pay the TVA owed by the author.
If a representative is not designated then tax regulations stipulate that the TVA is owed by the French organization which paid the author’s royalties even if this organization is not subject to TVA.
For more details on tax representatives :
See the file Foreign artists temporarily assigned to work in France under a sales contract concluded with an entertainment promoter based in a foreign country (TVA – Promoters from non-European Community nations).
In most cases, fees paid by a French organization to authors who are residents of a foreign country must lead to payment of TVA in France by the French organization.
Indeed, services provided by authors which are related to rights which they are accorded by law (transfer of representation rights, sale of work, etc.) fall under article 259 B of the general tax code (CGI).
Nb > Services involving consulting, studies or overseeing the creation of works made by the author also fall under article 259 B of the general tax code.
Therefore, when the author is a resident of a foreign country, the service is taxable in France if the beneficiary of the service is subject to TVA (in this case the French structure paying royalties).
The same is true when the organization based in France is not subject to TVA and the author is based outside of the European Community (article 259 C of the CGI).
French organizations subject to TVA
In all cases, these organizations must pay the TVA owed for royalties paid to authors who are not French residents (article 283-2 of the CGI).
French organizations not subject to TVA
The author based outside of the European Community must in principle designate a fiscal representative who will agree to pay the TVA owed by the author.
If a representative is not designated then tax regulations stipulate that the TVA is owed by the French organization which paid the author’s royalties even if this organization is not subject to TVA.
For more details on tax representatives :
See the file Foreign artists temporarily assigned to work in France under a sales contract concluded with an entertainment promoter based in a foreign country (TVA – Promoters from non-European Community nations).
Last Updated ( Tuesday, 12 December 2006 )
