Covid-19 – Deadline for submitting 13th VAT Directive refund claims in France postponed

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Your company is established outside the European Union, and you paid VAT in France in 2019, this article deals with the question.

Due to Coronavirus crisis, French Tax Administration has officially accepted to postpone the deadline for submitting 13th Directive VAT refund claims to 30 September 2020.

Who can benefit from this deferral measure?

The deferral applies to companies :

  • established outside the European Union;
  • who have paid French VAT during the year 2019;
  • and which have not carried out any supply for which they are liable for French VAT during 2019.

It should be noted that France does not require reciprocity. Consequently, companies established outside the EU are entitled to a refund of French VAT without any particular restriction.

How to get 2019 French VAT refunded?

In order to obtain the refund of the French VAT paid in 2019, it is necessary to file a claim to the French tax administration.

In principle, the application must be filed by 30 June 2020 at the latest.

However, due to the Covid pandemic19 and in view of the difficulties encountered by companies in gathering the documents necessary to file the application, the deadline for filing the application has been extended to 30 September 2020.

In any event, the claim must be filed through a French tax representative.

Choosing ASD Group is choosing security

The recovery of French VAT by a company established outside the EU can be complex.

This is why the choice of the tax representative is decisive for the success of the refund application.

ASD carries out prior to the refund claim an audit of the company’s activity and of all the invoices mentioning the VAT (Value Added Tax) to be refunded.

This in-depth analysis  is essential to determine whether all the conditions for refund are met with regard to local tax regulations in force. In case of error, the VAT is definitively lost.

The ASD Group has 20 years of experience in VAT refunds, a network of branches in all 27 EU member states, and a team of tax specialists with extensive knowledge of French regulations.

ASD Group is also a single point of contact who will take care of all the steps involved in applying for your French VAT refund.

  1. Audit of VAT transactions and analysis of recoverable expenses;
  2. Checking of supporting documents;
  3. Preparation and submission of the application;
  4. Follow-up with the French tax administration and responses to any additional information requests;
  5. Refund of your French VAT

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