Refund of French VAT incurred in 2020 by GB taxable persons neither established nor filing VAT returns in France

As per our information, regarding the VAT charged in 2020 to companies established in Great-Britain, the access to the refund portal should be closed as from 1st April 2021. We recommend the concerned British businesses filing their VAT refund claims as soon as possible and in any case on 31 March 2021 at the latest.

In practice, the closing of this portal would force the British businesses to file their VAT refund claims before the usual date of 30 September. No claim would be accepted from 1st April, so that this 31 March 2021 should be viewed as a firm deadline (Article 51 of the withdrawal Agreement of January 30, 2020)

Requests for complementary information relating to the claims filed within this deadline will be analyzed in the standard conditions and will be sent by emails.

Regarding the VAT which tax point will arise as from 1st January 2021, GB companies will have to use the 13th Directive procedure and appoint a tax representative.

In practice, Q1 2021 VAT refund claims could be filed as from 1st April 2021.

At this stage, those claims will have to be filed under paper format (and include, amongst other documents, the original invoices), but FTA is working on the implementation of the a dematerialized procedure.

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 […]