VAT refund procedure for EU companies with no permanent establishment in France

Businesses not established in France, and that do not supply goods or services that are subject to VAT in France may obtain a refund of the VAT that they have incurred in France for business purposes.

The people concerned by the special procedure are taxable persons who, during the period to which the refund relates, are based abroad and who have not supplied any goods or services in France.

The refundable tax is that which has been charged on all the services provided to them and the movable or imported goods in France during the reference period for the purpose of carrying out or due to the requirements of:

– Transactions whose place of taxation is abroad, but which would not be deductible if their place of taxation were in France;

Refund applications from taxable individuals based in another EU Member State must be submitted to the tax authorities via the electronic portal made available to them by their Member State. They must be accompanied by an electronic copy of the invoices, documents or import documents where the tax amount is at least €1000; or €250 for invoices relating to fuel expenses. They must be submitted by the 30th September of the year following the refund period.

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