France: VAT refund deadline extended to 30 September 2020 (COVID-19)

France: VAT refund deadline extended to 30 September

The deadline for filing claims for refunds of value added tax (VAT) is being extended to 30 September 2020—relief being provided in response to the coronavirus (COVID-19) pandemic.

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Taxable persons established outside the European Union and not conducting  taxable transactions in France generally can obtain a refund of the amount of VAT charged in France, when VAT has been properly invoiced and the conditions and procedures set forth in the EC directive No. 86/560/EC of 17 November 1986 (the 13th VAT Directive) are satisfied. Normally, the claim for a VAT refund must be submitted by a date that is no later than 30 June of the next year (that is, the year following the year in which the VAT was chargeable or “30 June N+1”).

The French tax department with jurisdiction over non-residents, however, has stated in social media posts that because of the COVID-19 pandemic, the deadline for eligible non-residents to file refund claims for VAT paid in 2019 is being extended until 30 September 2020.

Taxable persons established outside the EU will be required to submit their refund application through a taxable representative established in France that conducts administrative formalities on behalf of the foreign company.


For more information, contact a tax professional with the KPMG member firm in France:

Laurent Chetcuti | + 33 1 55 68 48 87 | laurentchetcuti@kpmgavocats.fr

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