VAT refund procedure for EU non-resident taxable persons in France now in conformity with EU Principal VAT Directive

26 November 2018
France News


The French Administrative Supreme Court issued a decision on the 4th of December 2017 stating that the French Tax Authorities may not reject a VAT refund claim which has been submitted after the 30th of September of the calendar year following the refund period. This was because France has not transposed Article 15 of the EU Principal VAT Directive into the French Tax Code. This allowed some taxpayers to make VAT refund claims for otherwise barred periods.

However, a decree dated 8 October 2018 transposed Article 15 into the French Tax Code (Article 242 or Annex II of the French Tax Code). This means, for 2018, that VAT Refund Claims of EU residents (non-resident in France) will need to be submitted on or before 30 September 2019. It is also no longer possible to submit claims for previous years.

In addition to the above, a VAT refund claim would be considered as “not submitted” if the information as requested in the form is not provided. It is important to note that it will not be possible to correct the omissions.

What this means for VATIT: It is important that VAT Refund claims are made carefully and that all requirements are adhered to.

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