In a ruling published on 14 January 2026, the French Tax Authorities clarified the VAT treatment applicable to diploma verification services provided by a company established in France via an online platform.
These services fall under the standard VAT place-of-supply rules. When supplied to private individuals, French VAT is due as soon as the service provider is established in France, even if customers are located outside the European Union.
The Tax Authorities confirm that diploma verification services cannot be treated as electronically supplied services, despite the use of a digital platform. Such services involve significant human intervention: document analysis, individual case management and direct interaction with educational institutions. As a result, they cannot be regarded as largely automated.
The classification of these services as consultancy services is also rejected. The activity is limited to the authentication of diplomas and does not involve providing recommendations or advising clients on their course of action.
In practice, operators offering diploma verification services from France must charge French VAT on all such services, regardless of where their customers are established. This clarification has a direct impact on pricing models and VAT risk management for platforms operating internationally.
