Can I reclaim the VAT on my company car in France?

## The rule

The BOFiP excludes from VAT deduction vehicles designed to carry people or of mixed use, which covers most cars and camper vans, when they are fixed assets or not meant for resale as new. A utility van that is not in that category can carry deductible VAT.

## Fuel

For an excluded vehicle, only part of the VAT on fuel is deductible, using the share set in the BOFiP table. Fuel for private trips is never deductible.

## Private use

If the company lets a director or an employee use the car privately, it creates a benefit in kind. For 2026 the flat-rate value is 15% of the purchase cost a year, or 10% if the vehicle is more than 5 years old, fuel excluded.

## How Finn helps

Finn records the purchase, flags a passenger car so the VAT is not put on the CA3 and applies the benefit-in-kind figures. Your expert-comptable confirms the treatment.