background image
12.3. Refund of VAT to Non-Residents

A corporate entity or an individual that is not established in France (hereinafter referred to as a "non-domiciled") and who does not engage in economic activities subject to French VAT may file a request for a refund of French VAT invoiced to him only if he uses the goods and services to which the VAT credit corresponds in connection with:

  • economic transactions which are taxable in his country of residence and which would permit a French VAT taxpayer to claim a VAT credit in connection therewith had they been carried out in France;
  • the rendering of international transportation services; or
  • the rendering of services relating to intangible personal property (CGI, art. 271; CGI, ann. II, arts. 242-0 M, 242-0 N, 242-0 O).

The refund procedure depends on whether the claimant is established within or outside the EU.

Claimants domiciled in the EU must submit the request through the electronic portal maintained by the tax authorities of their country of establishment. The claim must be submitted by 30 September of the calendar year following the period for which the claim is made. Claims may be made either quarterly (in which case the amount claimed cannot be lower than EUR 400) or annually (in which case the amount claimed may not be lower than RUR 50). The refund claim must include a digital copy of the original invoices for which VAT refund is claimed, to the extent the amount of the invoice exceeds EUR 1,000 (EUR 250 for hydrocarbon expenses).

Claimants domiciled outside the EU may claim the refund of VAT invoiced in France subject to various limitations. Effective 1 July 2021, all VAT refund requests by such persons are required to be made electronically through a tax representative established in France.

Refund is any case excluded for expenditure relating to the rental of vehicles for the transportation of persons (or mixed use), hydrocarbons, and hotels and lodging. The amount claimed may not be less than EUR 200 for quarterly claims (EUR 25 for annual claims) and the claim must be filed by the 30 June of the calendar year for which the claim is filed. The non-EU claimant must appoint a fiscal representative in France.