- Procedure for on-site examination of VAT credit refund requests
- Allows tax authorities to visit company premises, conduct material observations, and review accounting records and supporting documents
- Related documents include guidelines on VAT deduction rights and taxpayer obligations related to fraud prevention
- Signatory of related documents: Carole Maudet, Deputy Director of Tax Control, Management, and Legal Expertise
Source: bofip.impots.gouv.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.
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