VAT Reclaim France: Guide for Foreign Companies

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Companies that do not conduct VAT-liable transactions in France may still be eligible to reclaim VAT paid in Franceon business expenses, subject to specific conditions.

VAT Refunds for Foreign Businesses

1. Companies Established in the European Union

Foreign businesses based in an EU Member State can reclaim VAT under Council Directive 2008/9/EC of 12 February 2008, incorporated into French law (Articles 240-0 M to 242-0 Z ter, Annex II of the French General Tax Code).

To obtain a VAT refund in France:

  • File electronically via the system provided by your country of establishment. Contact your local tax authorities for detailed procedures.

  • Submit scanned invoices or import documents electronically. Mandatory for invoices ≥ €1,000 (≥ €250 for fuel). Invoices must follow the same line order as in your claim.

  • Respect refund time limits and minimum amounts:

    • Maximum period: 1 calendar year (€50 minimum)

    • Minimum period: 3 months (€400 minimum)

    • Claims cannot span two years. You may submit up to four quarterly claims plus one supplementary annual claim.

  • Submit claims by 30 September of the year following the refund period. Early submission accelerates processing.

  • Provide banking information (IBAN and BIC).

  • You may appoint a representative; a signed original mandate must be sent to the VAT Refund Department (SR-TVA).

2. Companies Established Outside the EU

VAT refunds for non-EU companies are governed by Directive 86/560/EEC of 17 November 1986 (Thirteenth Directive) and implemented in French law (Articles 242-0 Z quater to 242-0 Z decies, Annex II of CGI).

Key points under Decree 2021-507 (27 April 2021):

  • Refunds are available only to taxable persons without a permanent establishment in France and not supplying VAT-liable goods or services in France.

  • “Taxable person” refers to any individual or entity independently engaged in business activity in their home country.

  • Expenses claimed must be directly related to business activity.

New Filing Conditions (Since 1 July 2021)

  • VAT refund claims by non-EU taxable persons must be submitted online via their tax representative.

  • Supporting documents (bank details, invoices, import documents for amounts ≥ €1,000 or €250 for fuel) must accompany the claim electronically.

  • Access is through the secure messaging system in the professional account at impots.gouv.fr.

  • Representatives must have a professional account (basic or expert mode). Guidance is available via fact sheets:

    • Setting up a professional account (basic/expert)

    • Signing up for online services

    • Business mailboxes (Messagerie des professionnels)

  • Once registered, an activation code is mailed to the representative to enable service access. Validity: 60 days.

Mandatory Invoice Requirements

Invoices must include:

  • Unique sequential number

  • Full name and address of the company and supplier

  • Supplier VAT identification number

  • Date of issue or delivery

  • Any discounts, rebates, or refunds

  • Quantity and description of goods/services

  • Unit price (net of tax), VAT amount, and applicable rate

VAT Refund Procedure

To process a VAT reclaim in France, the tax representative must:

  1. Submit a written claim in French, denominated in euros, via the secure messaging system on impots.gouv.fr. Compatible browsers: Internet Explorer or Firefox.

  2. Provide a contact person (name, phone, email) for follow-up.

  3. Attach scanned invoices or import documents.

  4. Adhere to refund minimums: €400 for quarterly claims, €50 for annual claims.

  5. File claims from the first day of the month following the refund period until 30 June of the next year.

  6. Supply complete bank account information (bank name, full address, account holder, account references). For French accounts, provide a RIB.

Appointment of a Tax Representative

Non-EU companies must appoint a taxable VAT representative in France, accredited by the tax authorities.

  • The appointment requires a signed mandate (see notice 3560-B) authorizing VAT claim procedures.

  • Representatives must be in good tax standing and commit to repay any VAT unduly refunded.

  • Accreditation can be withdrawn for non-compliance or repeated errors.

Online directories allow easy access to contact details of accredited tax representatives.

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