France VAT refund procedure – time limit introduced for EU residents 23 October 201866 views1 min read Source: Orbitax Refund VAT refund procedure for EU non-resident taxable persons in France now in conformity with EU Principal VAT Directive New law published on 11 August 2018 (loi pour un Etat au service d’une société de confiance) to reinforce a taxpayer’s ‘right to be mistaken’ and to introduce new guarantees