VAT credit refund in France: conditions, form 3519 and process
When the VAT you can deduct exceeds the VAT you collect, you have a VAT credit. It can be carried forward or refunded on request. Here are the conditions, minimum amounts and steps, and what Hanoutax does under a mandate.
What is a VAT credit?
A VAT credit arises when, over a period, deductible VAT exceeds VAT collected. It is common for businesses that mainly make exempt operations with a right to deduct (intra-EU supplies, exports), that invest heavily, or that bear input VAT before selling in France.
By default the credit is carried forward to later returns. The business can also ask for it to be refunded, under conditions set by the authorities (French). Only VAT relating to operations that carry a right to deduct is refundable: VAT on private or non-deductible expenses is excluded.
Minimum amounts and form
The request is made on form no. 3519 for businesses under the normal or simplified real regime. The tax authorities set minimum amounts:
| Type of request | Minimum credit | Note |
|---|---|---|
| Annual request | EUR 150 | Filed with the December return, in January, for the normal real regime |
| Quarterly or monthly request | EUR 760 | Filed with the return for the period concerned |
| Other regimes (farming, RSI/RSA) | Depends on regime | Specific forms and dates, shown on impots.gouv.fr |
The request is sent online together with the corresponding VAT return. Supporting documents, in particular invoices for fixed assets, may be required. The details depend on your regime and filing frequency: see our page on CA3 and CA12 VAT returns.
Steps of a refund request
The authorities may ask questions before refunding, so make sure your earlier returns and your proof of intra-EU supply or export are ready.
French VAT credit or foreign VAT refund?
A VAT credit refund concerns a business that is VAT-liable in France, registered and filing returns. If your company is not liable in France but bore French VAT on purchases, the route is different: see foreign VAT refund. If you are unsure of your status, read our guide on VAT registration.
Common mistakes
- requesting a refund when the minimum amount is not reached;
- filing the request on a date that does not match your filing frequency;
- a credit combined with erroneous or late earlier returns: the review then covers the whole file;
- incomplete exemption evidence;
- confusing carrying the credit forward with requesting a refund.
Hanoutax’s role under a mandate
Hanoutax, a VAT agent (mandataire fiscal) acting under a written mandate, calculates the refundable credit, checks that the conditions are met, builds the file, files the request and follows its review with the tax office. We do not guarantee the amount or the timing of a refund, which are for the authorities. Alerts on refund requests are also visible in the business account (French), which we monitor within the scope of the mandate. See notices and deadlines follow-up.
FAQ
What is the minimum amount to request a refund?
According to impots.gouv.fr, EUR 150 for an annual request and EUR 760 for a monthly or quarterly request, subject to special regimes.
Which form should I use?
Form 3519 for the normal and simplified real regimes, sent online with the VAT return.
Is a VAT credit refunded automatically?
No. It is carried forward unless a refund request meeting the conditions is made.
How long does a refund take?
It depends on how the authorities review the file; we cannot guarantee a timeframe.
Can I claim back VAT paid in another country?
That is a separate procedure, depending on the country whose VAT is concerned. For French VAT, see our page on foreign VAT refund.
Can Hanoutax file the request?
Yes, under a written mandate, from the data and documents you send us.
Informational content, which does not constitute legal advice. The rules that apply depend on your situation.