How to reimburse VAT for companies established outside the EU?
Companies established outside the European Union can obtain a refund of VAT under the 13th VAT Directive (86/560 / EEC).
To do this, they must file:
- A paper reimbursement request including form 3559-SD
- Supporting documents from the VAT Refund Service (SR-TVA) and the Non-Resident Tax Department (DINR).
For the sake of simplifying and securing the process, the current procedure will be abandoned in favor of a digital request. Thus, for transactions carried out from July 1, 2021 , the electronic subscription of requests for reimbursement of VAT 13th Directive becomes mandatory.
Source ayming.fr
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