Reduced 5.5% VAT rate on tickets for video game competitions
The 2024 Finance Act applies the reduced 5.5% VAT rate to spectator admission fees for video game competitions defined in Article L. 321-8 of the Internal Security Code (Article 278-0 bis F 3° of the General Tax Code). These tickets were previously taxed at the standard 20% rate. The measure applies to services whose chargeable event occurs from 1 January 2024.
Measure originators
No official estimate found for this measure.
Measure impact
E-sports competition organisers can charge 5.5% VAT on tickets. No official cost estimate was published; the Senate report put the French e-sports market at about €50m.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
National Assembly has the final say
Si échec CMP
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne