France VAT Reclaim for NON EU businesses


General EU businesses (8th Directive)

French VAT is known as “Taxe sur la Valeur Ajoutee” (TVA).

Special rates apply in: Corsica and the overseas departments.

Goods and services supplied to or from the Principality of Monaco are regarded as having been supplied to or from France. However, specific rules may apply. For VAT purposes, the French overseas territories, the territorial communities (“collectivites territoriales”) of Mayotte, Saint-Pierre-et-Miquelon, Nouvelle Caledonie and Andorra are not considered part of the French territory. Thus, these territories are considered third party countries as regards France and other EU member states. French overseas departments also are considered third party countries for VAT

purposes, as regards transactions relating to goods supplied to/from France or other EU member states.

Refund Eligibility

Non-EU businesses have been permitted since 30 April 2010 to request a VAT refund under the 13th Directive provided the conditions of eligibility for refund in Directive 2008/09/EC are satisfied (article 242-0 O of Annex II of the French Tax Code). Non-EU businesses must appoint a French VAT representative to file a refund claim under the 13th VAT Directive and the claim must be made in hard copy form (i.e. applications cannot be filed electronically).

Minimum amounts GB Business

If the application is for a period covering less than 12 months, the total amount of VAT claimed must not be less than Euro 1000. However, when the application is for the full 12 months of the prescribed year, or there are less than three months remaining in the prescribed year, the amount of VAT claimed must not be less than Euro 1000.

Time limits

The VAT refund claims must be filed before June 30 of the calendar year following the one during which the VAT claimed back was due. Late claims are not accepted and the deadline will not be extended.

Supporting documentation

A non-EU business applying for a VAT refund claim in France does not have to enclose a certificate of VAT taxable status with the VAT refund claim. Original hard copy invoices must be provided.

Want to know more?

Contact our advisers and find out more about reclaiming your VAT/tax.

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