All businesses established outside the EU must present their French VAT refund claims electronically ad of July 1, 2021

From 01 July 2021 all businesses established outside the EU must present their French VAT refund claims electronically.

The required documents and eligibility rules remain unchanged.

A few key points for non-EU companies to remember when applying for a French VAT refund:

1 – France doesn’t require reciprocity, so businesses established in any country and not making taxable supplies in France are eligible for a refund.

2 – A fiscal representative must be appointed in order to submit an application and communicate with the French tax office during the whole process. MICE VAT can act as your representative in France and any other EU jurisdiction.

3 – Not all VAT is recoverable in France. As such, VAT incurred on accommodation for employees and transport is not claimable.

4 – The deadline to submit an application is June 30 of the following year.

Source MICE VAT

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