Under the following EU legislation
you can, on certain conditions, reclaim
VAT incurred on expenditure in France for
business purposes:
- Directive 2008/9/EC of 12 February
2008 for foreign businesses established
in the European Union
- Directive 86/560/EEC of 17 November
1986 for foreign businesses established
outside the European Union.
What VAT can be claimed?
The expenditure for which you are claiming
VAT must be for the purposes of your business
activity.
The main exceptions for which VAT cannot
be claimed are:
- Accommodation expenses incurred by
your business for its staff and executives;
however, expenses paid for third parties
are accepted in certain circumstances;
- Expenditure on passenger vehicles and
related services;
- Fuel, apart from diesel (80% of VAT
can be claimed for the vehicles listed
above) and liquefied petroleum gas (LPG)
and natural gas (50% of VAT can be claimed
for the vehicles listed above).
Proof of expenditure is required in the
form of correctly completed invoices showing:
Your full name and address and the full
name and address of your supplier;
- The supplier’s VAT identification
number;
- The invoice’s date of issue;
- A unique invoice number in a continuous
chronological sequence;
- Any discounts, allowances or rebates;
- The quantity and exact name of the
relevant goods or services;
- The unit price excluding VAT, the amount
of VAT charged and the statutory rate
of VAT.
Where to submit your application
- For foreign businesses established in
the European Union: You should submit
your refund applications through the electronic
portal set up in the state where you are
established. For further information on
how to submit applications you should
contact your own tax authority.
- For foreign businesses established outside
the European Union: You should submit
your VAT refund applications to the following
department:
Service de Remboursement
de la TVA aux entreprises étrangères
(SR-TVA)
10, rue du Centre
TSA 60015
93465 NOISY LE GRAND Cedex
France
Tel.: + 33 (0)1 57 33 84
00
E-mail: sr-tva.dresg@dgfip.finances.gouv.fr
Opening hours:
Monday to Friday: 9am to noon and 1.30pm
to 4.30pm, or by appointment
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