France has published Decree No. 2021-507 of 27 April 2021, which established new rules regarding VAT refund requests by taxable persons established outside of the EU. This includes that, with effect from 1 July 2021, all VAT refund requests by such persons must be made through a tax representative established in France, with the request applications required to be submitted by the representative electronically.
Source: Orbitax
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