Do you think you have paid too much tax, or that an assessment was wrongly established? The formal claim (réclamation contentieuse) is the normal route to challenge it before the French tax authorities. It is free and in writing, but it must respect a few rules on form and timing, failing which it can be rejected without even being examined on the merits.
Here is when to file a claim, which deadlines apply, what an admissible claim must contain and what happens next. For a foreign company, these steps can be carried out by a duly authorised French VAT agent.
When should you file a claim?
- an error in your own return that led you to overpay;
- an assessment established by the authorities on an incorrect basis;
- a right of deduction, exemption or relief that was not applied;
- a change in case law that calls a past assessment into question.
If the error is simply a return to be corrected, other routes may exist, such as corrective returns or a VAT credit refund request; the analysis depends on the case.
Deadlines to respect
For most taxes, including VAT, a claim can be filed until 31 December of the second year following payment or collection notice. For local taxes, the deadline is generally shorter: until 31 December of the year following the collection notice. Specific deadlines exist after a reassessment procedure.
| Tax | General claim deadline |
|---|---|
| VAT and most taxes | Until 31 December of the second year following payment or collection notice |
| Local taxes | Generally until 31 December of the year following the collection notice |
| After a reassessment procedure | Specific deadlines to be checked |
Contents of an admissible claim
- identification of the tax being challenged;
- the grounds and the amount of relief requested;
- supporting documents;
- the signature of the legal representative or of a duly authorised agent.
Stay of payment
A claim does not automatically suspend payment. You must expressly request a stay of payment of the disputed tax, which may require providing guarantees above a certain amount.
Without such a request, the disputed tax remains payable, which is why the stay should be requested at the same time as the claim.
Practical tips before filing
- Check the facts first. Confirm the tax, the period and the amount concerned, and whether an earlier procedure has already set a specific deadline.
- Build the file. Collect the returns, invoices, contracts and payment evidence that support each argument, so that the claim is understandable on its own.
- Keep proof of filing. A dated acknowledgement lets you track the review period and the two-month window that may follow a rejection.
- Coordinate with other procedures. If an audit or reassessment is under way, the claim must be consistent with what has already been exchanged with the authorities.
What happens next?
The authorities have in principle six months to rule, a period they may extend. Silence beyond that is deemed a rejection. In case of full or partial rejection, you can bring the matter before the competent court within two months; at that stage, using a lawyer is generally recommended.
How Hanoutax can help
Hanoutax prepares and files your claims with the tax authorities as your agent, follows their review and answers any further requests. See our tax claims service and our fiscal representative France page.
FAQ
What is a formal tax claim?
It is the free, written request sent to the tax authorities to challenge an assessment or obtain a refund of tax paid in error. It must respect rules on form and timing, failing which it can be rejected without examination of the merits.
What is the deadline to claim for VAT?
For most taxes, including VAT, a claim can be filed until 31 December of the second year following payment or collection notice. Specific deadlines exist, in particular after a reassessment procedure, so they must be checked case by case.
Does a claim suspend payment of the tax?
Not automatically. A stay of payment must be expressly requested, which may require guarantees above a certain amount. Without a stay request, the disputed tax remains payable.
What happens if the authorities do not reply?
The authorities have in principle six months to rule, which they may extend. Silence beyond that period is deemed a rejection, which opens the possibility of going to the competent court.
Who can sign a foreign company’s claim?
The claim is signed by the company’s legal representative or by a duly authorised agent. In the second case, the mandate must allow acting for the tax and period concerned.
Does an assessment look unjustified to you?
Related reading
Informational content, not legal advice. The rules that apply depend on your situation.
