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Article 31 of the Finance Act for 2017 (Law No. 2016-1917 of 29 December 2016), modified the deduction coefficient of French VAT on gasoline consumed for business purpose to 20% for 2018 including for commercial vehicles and other vehicles eligible for VAT recovery, whereas no VAT deduction on gasoline was possible for these vehicles until now.

It is expected that this VAT deduction coefficient on gasoline will gradually increase in the future until a full deduction from the year 2022. The deduction coefficients of the VAT on diesel and super-ethanol remain unchanged.

The deduction coefficients applicable to the different types of fuels are as follows:

 

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