A company established in another EU Member State can recover the French VAT charged on its purchases in France (hotels, trade fairs, fuel, services) without registering for VAT. This is the foreign VAT refund procedure, widely used by businesses that travel to France or exhibit there from time to time.
For VAT incurred in 2025, the filing deadline was 30 September 2026. The same deadline comes round every year, so this guide explains who can apply, what the refund depends on, the steps involved and how to get organised so that no VAT is left unrecovered.
The principle: recovering French VAT without a VAT number
When an EU business incurs expenses in France without making taxable supplies there, the VAT charged by its French suppliers is not necessarily lost. The business can claim it back from the tax authorities under a procedure shared by all EU Member States.
This differs from the VAT credit refund available to companies already registered for VAT in France that file French returns. Here the company has no French VAT number and simply recovers the tax it paid on its purchases.
Who can apply?
The procedure is open to taxable persons established in the European Union that carry out no taxable activity in France. The claim is submitted electronically through the portal of the tax authority of the Member State where the company is established, which forwards it to France.
Typical expenses covered
- hotel and accommodation costs during a business trip;
- entry fees and stand costs for a trade fair;
- fuel and travel costs linked to the business;
- services invoiced with French VAT by suppliers established in France.
Not every expense is refundable: the right to deduct follows French rules, which exclude or limit certain categories of costs. Companies established outside the EU fall under a separate procedure, not covered here.
What a refund depends on
| Condition | What to check |
|---|---|
| Compliant invoices | Each document must carry the mandatory details: identity of the parties, date, description and VAT amount. |
| Deductible expense | The expense must give a right to deduct under French rules, not those of your own country. |
| Minimum amount | A VAT threshold applies. It differs depending on whether the claim covers a full year or a shorter period (in principle EUR 50 for a calendar year and EUR 400 for a period of at least three months). |
| Deadline | Filing by 30 September following the year of the expense, with no possibility of a late claim. |
The steps to file a claim
Depending on the case, the authorities may ask for further information or copies of invoices. Processing times run to several months, so it pays to submit a clean file from the start.
Mistakes that cost time (or VAT)
- Filing too late: after 30 September the claim is inadmissible.
- Applying your home-country rules to judge deductibility instead of French rules.
- Submitting incomplete or unreadable invoices, which will be rejected.
- Overlooking taxable activity in France: the procedure assumes you make no taxable supplies there. If you do, see our article on VAT registration in France.
For a company that sells, stores or invoices regularly in France, the right question is sometimes a different one: French VAT returns may become necessary.
How Hanoutax can help
Hanoutax acts as your French VAT agent (mandataire fiscal) under a written mandate. We sort your French invoices, work out the recoverable VAT, check that supporting documents are compliant and prepare the claim. With a little lead time it may still be possible to file on time: contact us without delay.
The service is described on our Foreign VAT refund page. For an overview of your situation, you can also use our quick check.
FAQ
Who can claim back French VAT?
Taxable persons established in another EU Member State that carry out no taxable activity in France. They file electronically with the tax authority of their own Member State, which passes the claim on to France. Companies established outside the EU fall under a separate procedure.
What is the filing deadline?
The claim must be filed by 30 September of the year following the one in which the VAT was incurred. For VAT incurred in 2025 the deadline was 30 September 2026. After that date the claim is inadmissible, with no possibility of a late claim.
Do I need to be registered for VAT in France?
No, that is the point of the procedure: the company recovers the VAT it paid without a French VAT number. However, if it makes taxable supplies in France, it may be required to register and account for VAT locally instead.
Which expenses are refundable?
Those giving a right to deduct under French rules, for example certain trade fair, hotel or fuel costs, subject to the nature of the expense and the compliance of the invoices. Some costs are excluded or restricted, so a preliminary review is essential.
Is there a minimum amount?
Yes. A VAT threshold applies and varies depending on whether the claim covers a full year or a shorter period. In principle it is EUR 50 for a calendar year and EUR 400 for a period of at least three months, to be checked for your case.
Need help with your refund claim?
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Informational content, not legal advice. The rules that apply depend on your situation.
