esports obtains alignment of its VAT with other cultural and sporting events – Libération

2023-10-19 10:25:33

An amendment made by a Renaissance MP was retained by the government after the adoption of 49.3. The possible end of a transpartisan fight which delights those involved in the sector.

The long march towards the normalization of esports in France may have taken a big step forward on Wednesday October 18 in the Assembly. Among the 358 amendments retained on Wednesday by the government in the 2024 Finance Bill, after the invocation of 49.3, is the one designated “I-CF256”, which aims to align the “VAT rate (20%) of entry tickets for spectators of video game competitions (esport) over that (5.5%) of other shows (concerts, theater, etc.), cinemas and sports competitions.

Carried in particular for four years by the Renaissance deputy Denis Masséglia, similar amendments had been rejected or postponed several times by the Macronist executives. The socialist senators Jérôme Durain and Thierry Cozic had succeeded in having it adopted in the Senate during the 2021 Finance Bill. The elected officials relied in particular on a report that Jérôme Durain and Rudy Salles (UDI) had submitted to the government by Manuel Valls in 2016, notably defending the idea of ​​a VAT modeled on other sporting or cultural events. But the amendment was ultimately unsuccessful.

Three years later, the idea of ​​an alignment had still not been won over in the Finance Committee. Denis Masséglia notably had to rail against the National Rally and the Modem, through the respective voices of Jean-Philippe Tanguy, “esports and video game enthusiast”, and Perrine Goulet, both criticizing “a problem of defining priorities » citing the majority’s refusal to reduce VAT on hygienic products. Jean-René Cazeneuve (Renaissance), general rapporteur, himself expressed an unfavorable opinion: “I stick to my guideline of refusing all amendments leading to a reduction in the VAT rate.”

“Allow less privileged audiences to attend these events”

But the Renaissance and Horizons groups won against the government and the adopted amendment was even kept by the executive, we learned on Wednesday. “Try transformed! rejoiced Denis Masséglia on X (ex-Twitter) in the evening. […] The culmination of four years of work with the sector.” An announcement applauded by esports and digital players, as journalist Jean Massietwhich welcomes “good news for the sector” or the association supporting the France Esports sector which remember having defended this alignment of VAT at 5.5% “for years”. One question remains: the amendment defends this reduced VAT in particular in order to “allow a less privileged public to attend these events”. But for this to happen, the organizers will have to pass on all or part of the reduction in ticket prices.

This announcement is part of the long road to the normalization of esports and more generally video games. Latest example: Karmine Corp, one of the largest French esports teams, announced last month that it would become a full-time resident in a 3,000-seat room in Essonne. The general director of the “KC”, Arthur Perticoz, then regretted the VAT rate applied to esports ticketing. For him, “a reduction in VAT would change everything, it would be the assurance of being able to hold profitable events. Then, it would allow us to have a significant impact on ticket prices because we have a young audience. “It’s support that we need if we want to grow, not just for us but for the industry as a whole.” His wish was granted.