French VAT recovery

Companies established in another EU country can reclaim any French VAT through the EU 8^th Directive VAT system. The system for the reclaim of French VAT for companies from other EU companies was overhauled and simplified in 2010.

EU companies can now submit French VAT recovery applications through an online portal operated by their own national tax authority. This is then processed and submitted to the French tax authority who must refund the VAT directly to the company. The deadline for submissions is 30 September of the year following the year in which the invoice was raised.

Non-EU companies use a slightly different process for VAT recovery in France – the 13^th VAT Directive. Non-EU companies must first ensure that there is a tax reciprocity agreement between France and their home territory. If not, then no France VAT may be reclaimed.

If there is reciprocity, the business can complete and submit a special form to the French tax authorities. This should generally be accompanied by supporting original invoices, plus a local tax certificate. French VAT reclaims must be submitted by 30 June of the year following the year in which the invoice was raised. If this deadline is missed, then the VAT is lost. They should be submitted to the Service de remboursement de la TVA aux assujettis etrangers.