EU firm without a French establishment: How can you get a VAT refund?
If you are an EU based company without an establishment in France, you are a non-resident firm.
Generally, to deduct VAT in France you must also collect it, i.e. you must deliver goods and services subject to VAT. When you have deducted more VAT than you collected, this generates a ‘crédit de TVA’ (VAT refund).
So, how can you get a VAT refund?
- You aren’t registered for French VAT
Did you know that you could ask for a VAT refund on your French expenses even without having collected VAT in France? Following articles 242-0-M to 242-0-Z of the ‘Code Général des Impôts’ (French Tax Code) a special procedure allows you to obtain a refund by filing a claim to your country’s Foreign Companies Tax Service website.
In France, for goods and services with a price above 1000€ (excluding VAT – 250€ for fuel), you need to add the invoice to the request.
- You have to register/are already registered for French VAT
If you have economic activities in France, you may be legally obligated to register for French VAT – or you could have financial reasons to do so. Maupard Fiduciaire can do this for you and can provide you with a service to claim VAT refunds.
France is well known for complexity and excessive red tape. It takes at least 2 weeks to get an answer from the SIEE (Service des Impôts des Entreprises Etrangères), but since they often require further information, it usually takes longer.
Visit our services to find out more:
Do not hesitate to contact us by telephone on +33 (0) 1 53 93 94 20 or by e-mail to [email protected], so we can work out the needs of your business. Our team of experts is here to answer any questions you may have.