- The text discusses the process of VAT reimbursement in France for foreign companies using showrooms.
- Foreign companies that are not established in France and do not engage in taxable operations can request VAT reimbursement under certain conditions.
- The conditions for VAT reimbursement include the absence of a presence or residence in France, no taxable deliveries or services in France, non-residence for tax purposes, and taxable operations in France.
- Foreign companies organizing showrooms in France can also claim VAT reimbursement for expenses incurred.
- The procedure for VAT reimbursement involves collecting all relevant invoices and documents, submitting a reimbursement request to the French tax authorities, and undergoing examination and potential additional information requests.
Source: eurotax.fr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
