The era of digitalisation in french VAT refund requests by non-EU companies? 

In accordance with the 13^th directive, all companies which are liable to tax outside of the European Union in a country in which the taxable company is not registered for VAT, since there is no taxable transaction, and which pay VAT in France, can receive a refund of the VAT incurred in France.

As of the 1^st July 2021, requests for French VAT refunds by companies which are liable to tax outside of the European Union will have to be sent electronically to the competent authorities (the French tax authorities).

The rules for VAT refunds vary from country to country, and some enforce the rule of reciprocity, in other words they only grant VAT refunds if the country where the business is registered offers similar repayment terms. But this is not the case in France; the tax authorities grant VAT refunds to all companies which are liable to tax outside the European Union. The only rule they impose is that of appointing a tax representative who is committed to completing all the administrative formalities for the company liable to tax outside the European Union.

The era of digitalisation is gradually taking place, given that in the past taxable companies had to send their request in paper form, accompanied by the original invoices relating to the request.

According to the Decree 2021-507, as of July 2021, French VAT refund requests by companies liable to tax outside of the European Union will have to be sent electronically by the taxable representative established in France.

Thus it will be necessary to attach to the request a summary table showing the invoices or installation documents which justify the amount of the refund with the following information:

• Request number
• Name and address of the supplier or service provider
• Identification number of the supplier or service provider
• Date and number of the invoice or import document
• Tax base and amount of VAT

Scanned invoices or import documents above € 1000 excl. tax and above € 250 excl. tax for fuel invoices.

Following this law, if such rules affect you and your company, our team is at your disposal to enlighten you on its practical implications.

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