On 21 June 2023, the French tax authority announced updated guidelines clarifying the scope of supplies subject to the digital services tax (DST). This includes that:
- Services that provide a digital interface for which the interactions between users are of an ancillary nature, within the meaning of Article 257 ter of the General Tax Code, are excluded from the scope of taxable services;
- The exclusion of certain digital content supply services from the scope of the tax does not automatically…