Non-EU businesses must submit a 13th Directive refund claim electronically when VAT has been incurred in France and no registration is required.
Following the changes introduced by Decree 2021-507, where a business that is not established in the EU incurs French VAT and does not have an obligation to register for VAT in France, this VAT must be claimed by an application form submitted electronically to the French tax authorities. Before these changes, 13th Directive refund claims had to be submitted on paper , with all accompanying documents duly printed and attached to the paper application form.
These rules are applicable as from 1 July 2021.
Source Marosa
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