The partner organizations of the Paris 2024 Olympic Games face the challenge of VAT

The partners of the 2024 Olympic Games in the challenge of vat


"We recommend that you seek the advice of your local tax specialist"

We recommend that you seek the advice of a tax specialist


The partners of the Paris 2024 Olympic Games will be confronted with many challenges, particularly with regard to VAT and its recovery. The organizers of the Games recommend to get advice from tax specialists in order to be in accordance with the European and French VAT standards.   

When entities participating in the Olympic Games are subject to VAT in their country of establishment, they can benefit from a VAT refund in France, provided that they comply with the applicable rules set out in the French tax code and Community law.

The actors of the Games

The following are the players in the games eligible for VAT refunds:

  • The International Olympic Committee and the International Paralympic Committee
  • The entities controlled by the International Olympic Committee (TMS, OBS SA, OBS SL, OCS SA, OCS SL, OFCH) and the International Paralympic Committee,
  • the National Olympic Committee and the National Paralympic Committee,
  • official timekeeper (OMEGA and its affiliates),
  • Other organizations recognized by the IOC (CAS, WADA, ITA),
  • IOC marketing partners,
  • Broadcasters with rights

The laws and regulations relating to VAT refunds that are already in force and can be used at any time by the above-mentioned parties.

For an organization whose head office is located outside of France and which does not have a permanent establishment in France, the conditions for VAT refunds will differ depending on

      - the nature of the organization's operations in France and ;

      - his country of establishment.

The question of permanent establishment

The first step is therefore to verify that the organization does not have a permanent establishment in France for VAT purposes. There are specific criteria for determining a permanent establishment for VAT purposes, which are defined by the directives.

♦If an activity carried out in France involves premises and/or equipment located in France, or if the entity has employees in France, it should be examined whether the organization is permanently established in France for VAT purposes. To determine whether an organization is permanently established in a country for VAT purposes, a case-by-case analysis of the factual circumstances in which the activity is carried out is required.

♦If it is determined that your organization has a permanent establishment for VAT purposes in France, the procedures described below will not apply.

♦If you are unsure whether or not you have a permanent establishment for VAT purposes in France for your Games-related transactions, we recommend that you contact your local tax specialist to determine the VAT treatment of your activities in France.

The applicable rules

Depending on whether or not your establishment is in France, there are three possible scenarios presented on the Paris 2024 sites:

→Thecase of the 13th directive application

For companies that are not established in the European Union and that do not perform services for which they should pay French VAT, they can ask for a refund of the VAT they had to pay according to the 13th direct VAT (Directive 86/560/EEC of November 17, 1986)


→Theapplication of the 8th Directive  

Organizations established in the EU that have paid VAT in France in the course of their business activities but are not registered in France (notably because French VAT would be payable by the customer via the reverse charge mechanism) may claim a refund of the French VAT they have paid, in the same way as organizations registered for VAT in France, but under the conditions set out in the 8th VAT Directive (Directive 2008/9/EC of 12 February 2008).


→Ifnone of the cases below apply to you, then you need to register with the French authorities to have a French VAT number.

Given the complexity of the regulations and the wide range of cases that may arise, we strongly recommend that Games stakeholders seek advice and assistance from their local tax specialist in order to analyze the nature of their Games-related transactions on a case-by-case basis and, if necessary, to initiate the French VAT registration procedure.





e-VATplus proposes to accompany you in this process.

Our experts can audit your situation, and give you the most relevant VAT solution.