A company established in another Member State and not registered for VAT in France can claim a refund of the French VAT invoiced on its business purchases (hotels, transport, trade fairs, supplies and so on), provided that VAT is deductible. If your company is already registered in France, VAT is recovered through the VAT return and, if needed, a VAT credit refund.

A point to check. Only the VAT you could deduct if you were registered in France is refunded. Some expenses are excluded from deduction.

How to apply

1CollectionWe gather your invoices carrying French VAT.

2ReviewChecking the nature of expenses and the deductible VAT.

3FilingClaim filed through the portal of your Member State of establishment.

4Follow-upAnswers to any questions from the French administration.

For a company in the European Union, the claim is filed online with the tax administration of its own country, which forwards it to France.

Deadline and minimum amounts

Point	General rule
Deadline	No later than 30 September of the calendar year following the year of the purchases
Minimum amount	EUR 400 for a claim covering less than a calendar year (three months at least), EUR 50 for a full calendar year
Period covered	At least three months, within the calendar year

The 30 September date is strict: a late claim is in principle rejected.

Supporting documents

Detailed invoices showing the French VAT;
proof of payment when requested;
proof of your company’s status as a taxable person;
a description of the nature of the expenses;
in some cases, answers to requests for further information.

Why a claim is refused

claim filed after 30 September;
VAT on non-deductible expenses;
incomplete or unreadable invoices;
a company that should have been registered in France for the transaction concerned.

In the last case, see our guide to VAT registration in France.

FAQ

Can a European company recover French VAT?

Yes, under conditions, if it is not registered in France and the VAT is deductible, by filing a refund claim before 30 September of the following year.

Where do I file the claim?

For a company in the European Union, on the tax portal of its Member State of establishment.

What are the minimum amounts?

EUR 400 for a period shorter than a calendar year, EUR 50 for a full calendar year.

Can Hanoutax prepare the claim?

Yes, under a mandate: invoice review, file preparation and follow-up of the French administration’s answers.

Informational content, which does not constitute legal advice. The rules that apply depend on your situation.

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