When a foreign company incurs French VAT on business expenses (travel, trade shows, local purchases…) without itself being liable for VAT in France, it may request a refund. Companies established in the European Union fall under the 8th DirectiveAn EU directive governing VAT refunds between EU Member States via an electronic procedure. Learn more →, while companies established outside the EU fall under the 13th DirectiveAn EU directive governing VAT refunds for businesses established outside the EU, subject to reciprocity. Learn more →.
The procedure involves a preliminary review of invoices to check their eligibility, filing the claim within the deadline, and then following up until the tax authority's decision.
Are you affected?
- Foreign company that has incurred French VAT on business expenses
- Company not itself liable for VAT in France during the relevant period
- Invoices meeting the French tax authority's form and substance requirements
- Claim filed within the deadline set by the applicable directive
How we proceed
Review of eligible invoices
Checking the compliance and eligibility of each invoice under the applicable directive.
Filing preparation
Preparing supporting documents and the refund claim form.
Claim filing
Filing with the relevant tax authority, within the deadline.
Follow-up to refund
Following up with the tax authority and responding promptly to any requests for further information.
Frequently Asked Questions
Who can claim a VAT refund in France?
Any business that has incurred French VAT on professional expenses (business travel, trade fairs, local services...) without being able to deduct it on a French VAT return may, under certain conditions, claim a refund.
What's the difference between the 8th and 13th Directive?
The 8th Directive applies to businesses established in another EU Member State; the 13th Directive applies to businesses established outside the EU, subject to a reciprocity agreement with France.
What's the deadline to file a refund claim?
Claims generally must be filed by 30 September of the year following the expense for 8th Directive claims; for 13th Directive claims, the deadline in France is set at 30 June of the following year.
Which invoices are eligible for a refund?
Invoices for genuine business expenses incurred in France (accommodation, fuel, trade fairs...), excluding certain expenses limited or excluded under French rules.
How long does the refund process take?
Processing a complete claim generally takes several months, and the tax authorities may request additional supporting documents before deciding.
Do I need a fiscal representative to claim a refund?
For 13th Directive claims (non-EU businesses), an accredited fiscal representative is generally required. For 8th Directive claims (EU businesses), the claim can be filed directly via the electronic portal of the country of establishment.
Is there a minimum claim amount?
Yes, a minimum VAT amount is generally required, which differs between annual claims and claims covering a shorter period.
What if my refund claim is rejected?
An appeal is possible with the tax authorities, including the option to provide additional supporting documents or challenge the decision through the applicable appeal channels.