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France: VAT refund opportunities, time limits for EU entities

VAT refunds in France

EU entities and non-resident taxable persons may have new opportunities to seek value added tax (VAT) refunds.


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The French Administrative Supreme Court (Conseil d’Etat) in December 2017 issued a decision providing that the French tax authorities cannot reject a French VAT refund claim submitted by an EU taxpayer under the "EVR procedure" (that is, the so-called 8th Directive refund procedure) because of a "late submission."

As a practical matter, any foreign entity that has had a French VAT refund claim rejected because of a late submission (that is, a claim submitted after 30 September of the following year) or that has not filed a claim for refund of VAT in light of the statute of limitations issue, may be able to submit a new refund claim for VAT incurred within years 2015 and 2016 and later.


Read a December 2017 report [PDF 30 KB] prepared by tax professionals with Fidal* 


* Fidal is a French law firm that is independent from KPMG and its member firms.

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