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8th and 13th Directive

Recover the French VAT you've paid

VAT refund procedure for foreign companies not liable for VAT in France: filing, monitoring and analysis of eligible invoices.

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 Directive, while companies established outside the EU fall under the 13th Directive.

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

01

Review of eligible invoices

Checking the compliance and eligibility of each invoice under the applicable directive.

02

Filing preparation

Preparing supporting documents and the refund claim form.

03

Claim filing

Filing with the relevant tax authority, within the deadline.

04

Follow-up to refund

Following up with the tax authority and responding promptly to any requests for further information.

Frequently asked questions

How long does a refund claim take to process?

The timeline varies depending on the complexity of the case and the authority's workload. We actively follow up to limit delays and respond quickly to any additional requests.

Are all expenses eligible for a refund?

No. Some expenses are excluded or capped under the regulations. A preliminary invoice review identifies the amounts that are genuinely recoverable.

Do I need a tax representative to request a refund?

Not necessarily an accredited tax representative under Article 289 A of the French Tax Code, but specialised support ensures the claim is compliant and avoids rejection on formal grounds.