On April 27, 2021, the French Government published a decree amending article 242-0 Z septies of annex II of the French General Tax Code relating to the procedures for filing VAT refund claims for taxable persons not established in a European Union member state.
At present, VAT refund applications to taxable persons established outside the European Union (refund applications through the so-called “13th Directive” refund procedure) are subject to a specific procedure requiring the submission of form n°3559 completed in French and accompanied by the original documents justifying the deductible VAT (invoices and import documents).
However, as of July 1, 2021, the application for VAT refund should be submitted electronically. This request should be accompanied by a summary table showing all the invoices or import documents justifying the amount of the refund requested. It should also be accompanied by the scanned original invoices, import documents and any supporting documents.
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Source: Legifrance (in French)
