From 1 January 2021, France raised the threshold for reclaiming the VAT on business gift expenditure. The threshold was increased from €69 to €73 per gift. The €69 limit was enacted at the start of 2016.
Generally, tax authorities allow any business-related expenditure to be included in VAT input calculations. However, in areas such as business gift and entertaining expenses, this is often limited to fixed sums per gift.
The French rules are contained within Article 257 of the French General Tax Code (General des Impôts – CGI). Learn more about French VAT in our country guide.