13rd Directive VAT refund : extension of the filing deadline until September 30, 2020

Taxable persons established outside the European Union and which do not carry out VAT taxable transactions in France can claim for the refund of the VAT incurred in France, under specific conditions (13rd Directive procedure, n°86/560EEC dated November 17, 1986).

To that end, a refund claim must be filed in writing through a fiscale representative established in France.

Purchases incurred with a VAT whose tax point occurred during a year N can be included in a refund claim until June 30 of year N+1.

However, due to the COVID-19 sanitary crisis, the VAT Refund Service of the Non-Residents tax Center has indicated on the social networks that the deadline to lodge a VAT refund claim relating to 2019 was prorogated until September 30, 2020.

The VAT team remains available of the non-EU operators to study the refund files and assist them in this procedure.

Vanessa Irigoyen

Vanessa has joined Deloitte France in 2002 and she is the partner leading the French indirect Tax Practice. For more than 18 years, she advises multinational companies on their global […]

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 […]