Brexit - Rules for submitting VAT refund applications to France via the EU VAT refund procedure

Brexit - Rules for submitting VAT refund applications to France via the EU VAT refund procedure
Brexit France


On the 31st January, the French tax administration released the following information regarding VAT refund applications to France via the EU VAT refund procedure.

If your business has already submitted a VAT refund application via the British portal to France, in accordance with the dematerialized EU VAT refund procedure, please find a current state of play.

Depending on the state of EU negotiations, Brexit could be effective on 29 March 2019.

In the absence of an agreement on the withdrawal of the United Kingdom from EU between the 28 Members States by 29 March 2019, EU VAT refund procedure will be modified.

So when we submit French VAT refund applications in 2019 in respect of expenses incurred in 2018, such applications shall be submitted to the British portal by 29 March 2019 at the latest, instead of 30 September 2019.

However, in the absence of an agreement on the date of this message, it is highly recommended to submit before 28 February 2019 to the British portal VAT refund applications on expenses incurred in France.

After 29 March 2019, as the French portal will not be able to receive VAT refund applications anymore, applications will have to be submitted directly to the VAT refund department (SR-TVA) of the Tax Directorate for Non-Residents (DINR) according to procedure laid down by 13th VAT Directive 86/560.

If a common agreement is reached on the withdrawal of the United Kingdom from the EU between the 28 Members States by 29 March 2019 or a postponement of the withdrawal is decided, no immediate modification of EU VAT refund procedure on expenses incurred in France is foreseen.

VAT IT is constantly monitoring the Brexit implications on VAT and will continue to provide insights on the topic as well as stay ahead of any law changes that affect your refunds.

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