Corsica

Any sale of goods or provision of services of technical industries in the field of cinema is subject to the TVA 20%.

Examples of such sales include:

• Sale and manufacture of film equipment and supplies
• Rental of premises, equipment or sets
• Works for cinematographic films: editing, development, printing, etc.
• Dubbing and sound of films

On the other hand, sales of cinema tickets or the disposals of property rights concerning cinematographic works represented during non-commercial sessions (association, film library, image education center) or festivals are submitted to the TVA 2.1%.

The production, distribution and operation pornographic works or works of incitement to violence are submitted to the TVA in 20%.

Martinique, Guadeloupe, La Réunion

Any sale of goods or provision of services of technical industries in the field of cinema is subject to the TVA 8.5%.

Examples of such sales include:

• Sale and manufacture of film equipment and supplies
• Rental of premises, equipment or sets
• Works for cinematographic films: editing, development, printing, etc.
• Dubbing and sound of films

On the other hand, sales of cinema tickets or the disposals of property rights concerning cinematographic works represented during non-commercial sessions (association, film library, image education center) or festivals are submitted to the TVA 2.1%.

The production, distribution and operation pornographic works or works of incitement to violence are submitted to the TVA in 8.5%.

Corsica

The sale of tickets for live performances is subject to the TVA’s 2.1% s:

• Theater
• Theater of Songwriters
• Circus
• Concert
• Variety shows except those given in establishments where it is customary to consume during sessions (for example, dancing teas)
• Poetic performances (recitals of poems accompanied or not by music)

On the other hand, admission tickets for the first 140 performances or paid sessions are subject to the TVA 2.1%. These are the following newly created or new staged performances of classical works (which no longer enjoy the legal protection of copyright):

• Representation of dramatic work
• Representation of lyrical work
• Representation of musical work
• Representation of choreographic work
• Circus Show

The reduced rate of 0.9% applies to entries from 141^è session or representation.

Tickets for shows featuring pornographic or incitement to violence are subject to the TVA 20%. These include, for example:

• Bullfighting
• Cockfight
• Pyrotechnic shows

Martinique, Guadeloupe, La Réunion

The sale of a performance space is subject to the TVA 2.1% where it concerns the following shows:

• Theater
• Theater of Songwriters
• Circus
• Concert
• Variety shows except those given in establishments where it is customary to consume during sessions (for example, dancing teas)
• Poetic performances (recitals of poems accompanied or not by music)

On the other hand, admission tickets for the first 140 performances or paid sessions are subject to the TVA 2.1%. These are the following newly created or new staged performances of classical works (which no longer enjoy the legal protection of copyright):

• Representation of dramatic work
• Representation of lyrical work
• Representation of musical work
• Theatrical performance of choreographic work
• Circus Show

The reduced rate of 1.05 applies to entries from 141^e session or representation.

Tickets for shows featuring pornographic or incitement to violence are subject to the TVA 8.5%. These include, for example:

• Bullfighting
• Cockfight
• Pyrotechnic shows

Corsica

Admission fees to visit the following locations are exempt from TVA:

• Museum and historical monument operated by public institutions or non-profit organizations
• Castle classified as a historical monument or listed in the Historical Inventory
• Natural caves that have not been developed and that do not provide access to other commercial services (refreshment bar, for example)

On the other hand, admission fees for cultural, recreational, educational or professional exhibitions, sites and facilities are subject to the TVA 2.1%. These include entrance fees to the following locations or events:

• Museums or exhibitions of works or objects of a cultural, recreational or educational character, heritage site, monument or historic building whose entrance fees are not exempt from TVA
• Caves (whose entrance fees are not exempt from TVA), park and botanical garden, beach, site and nature reserve (protected or not)
• Industrial, commercial or agricultural installations (e.g. educational farm), equipment or vehicles (ships and boats, aircraft, etc.) offered for the visit
• Attractions of any type (mechanical or sensational ride), scenic route (ghost train, etc.), maze, inflatable structure, games installation (ball pool, swing, etc.)
• Shooting or skill game sites and facilities (turmoil, ax throwing, etc.)
• Circuits of small motorcycles, quads, mini-karts, etc., provided that the operation of these machines cannot be qualified as a sporting activity
• Equipped spaces for acrobatic courses at height, zip lines, bungee jumping facilities
• Spaces equipped for playing games (escape game, laser game, etc.)
• Dance floors, discos, karaoke, etc.
• Fairs, exhibitions, congresses, exhibitions, festivals, etc.
• Zoological parks

On the other hand, access rights to automatic devices (video games, billiards, table football, etc.) are subject to the TVA 20%.

Martinique, Guadeloupe, La Réunion

Admission fees to visit the following locations are exempt from TVA:

• Museum and historical monument operated by public institutions or non-profit organizations
• Castle classified as a historical monument or listed in the Historical Inventory
• Natural caves that have not been developed and that do not provide access to other commercial services (refreshment bar, for example)

On the other hand, admission fees for cultural, recreational, educational or professional exhibitions, sites and facilities are subject to the TVA 2.1%. These include entrance fees to the following locations or events:

• Museums or exhibitions of works or objects of a cultural, recreational or educational character, heritage site, monument or historic building whose entrance fees are not exempt from TVA
• Caves (whose entrance fees are not exempt from TVA), park and botanical garden, beach, site and nature reserve (protected or not)
• Industrial, commercial or agricultural installations (e.g. educational farm), equipment or vehicles (ships and boats, aircraft, etc.) offered for the visit
• Attractions of any type (mechanical or sensational ride), scenic route (ghost train, etc.), maze, inflatable structure, games installation (ball pool, swing, etc.)
• Shooting or skill game sites and facilities (turmoil, ax throwing, etc.)
• Circuits of small motorcycles, quads, mini-karts, etc., provided that the operation of these machines cannot be qualified as a sporting activity
• Equipped spaces for acrobatic courses at height, zip lines, bungee jumping facilities
• Spaces equipped for playing games (escape game, laser game, etc.)
• Dance floors, discos, karaoke, etc.
• Fairs, exhibitions, congresses, exhibitions, festivals, etc.
• Zoological parks

On the other hand, access rights to automatic devices (video games, billiards, table football, etc.) are subject to the TVA 8.5%.

Corsica

The sale of access rights to sports facilities is subject to the TVA 20%.

These facilities are:

• Stadium, swimming pool, gym
• Circuit, layout and apparatus for the practice of motor sports, water sports, air sports and sports with animals
• Hiking, climbing or caving circuit
• Skating rinks and other sites for sliding sports (skiing, skateboarding, etc.) or ice sports
• Spaces equipped for the practice of precision sports: bowling, archery, petanque, golf, etc.
• Space for the practice of fighting sports or martial arts

Tickets sold to visit a stadium or to attend a sports match (basketball, football, etc.) are also subject to TVA 2.1%.

The teaching and practice of horseback riding is subject to the TVA 2.1%. This is also the case for animations and demonstration activities related to the equestrian environment and access to facilities for equidae.

Martinique, Guadeloupe, La Réunion

The sale of access rights to sports facilities is subject to the TVA 8.5%.

These facilities are:

• Stadium, swimming pool, gym
• Circuit, layout and apparatus for the practice of motor sports, water sports, air sports and sports with animals
• Hiking, climbing or caving circuit
• Skating rinks and other sites for sliding sports (skiing, skateboarding, etc.) or ice sports
• Spaces equipped for the practice of precision sports: bowling, archery, petanque, golf, etc.
• Space for the practice of fighting sports or martial arts

Tickets sold to visit a stadium or to attend a sporting event (football match, basketball...) are also subject to the TVA 2.1%.

The teaching and practice of horseback riding is subject to the TVA 2.1%. This is also the case for animations and demonstration activities related to the equestrian environment and access to facilities for equidae.

Corsica

Entry fees to practice so-called « cerebral » sports are subject to the TVA 2.1%. These include business games, poker, checkers, chess, etc.

The sale of these games is, for its part, subject to TVA 20%.

Entrance fees for competitions of video games are also subject to the TVA 2.1%.

The organization of gambling or gambling is not subject to the TVA. This is also the case for the proceeds from the following games:

• National Lottery
• Horse Mutual Betting
• Betting on sports competitions
• Circle games online

Guadeloupe, Martinique, La Réunion

Entry fees to practice so-called « cerebral » sports are subject to the TVA 2.1%. These include business games, poker, checkers, chess, etc.

The sale of these games is, for its part, subject to TVA 8.5%.

Entry fees for video game competitions are also subject to the TVA 2.1%.

The organization of gambling or gambling is not subject to the TVA. This is also the case for the proceeds from the following games:

• National Lottery
• Horse Mutual Betting
• Betting on sports competitions
• Circle games online