VAT RATE FOR TV AND RADIO BROADCASTS

The law of December 21, 2007 reduced the VAT tax applicable to the radio and TV broadcasting services.

Nevertheless, the reception of paid services which consist of broadcasting TV or radio programs for public consumption, ie. for an indeterminate number of listeners or viewers (point-to-multipoint transmissions), is taxed at a super-reduced rate of 3%.

This measure does not apply to other modes of diffusing information such as downloads for music or film on computer or mobile phone. These are taxed at a rate of 17%.