13rd Directive VAT refund claims: electronic filing will become mandatory

The decree n°2021-507 dated April 27, 2021 (FROJ dated April 29) has just confirmed it: operators established outside the EU, neither established nor subject to VAT compliance obligations in France, shall submit their VAT refund claims by electronic means.

This measure will be enforced from next July 1st onward. Consequently, VAT refund claims filed until June 30 (notably those relating to year 2020) must still be addressed by the post.

In practice, the electronic filing will be done through the French fiscal representative of the operator. A listing of the invoices and import documents, as well as their copies where the amount of the transaction exceeds 1000 € (or 250 € for oil expenses) shall be attached, among others. Original invoices and documents shall be communicated upon request from the Administration, within one month following this request.

Vanessa Irigoyen

With more than 16 years of experience, Vanessa has extensive expertise in the implementation of international efficiency business models for customs, export control and indirect tax purposes. Her functions notably […]

Delphine Nicault

Delphine Nicault is an Attorney-at-Law at the French Bar. She joined Deloitte in 2002 and assists her clients on day-to-day VAT issues. She developed an expertise in the VAT and […]

Nicolas Kazandjian

Barrister registered with the Hauts-de-Seine Bar, he started my career in the indirect tax service line of Deloitte Taj in 1999. My current position is Director. My area of expertise […]