Request for re-fund of French VAT reported in US dollars on invoices

Société Computacenter (Administrative Court of Montreuil, 16 February 2016, n°1503203)

The French tax authorities rejected a claim for a VAT refund filed by a company concerning invoices on which French VAT was reported in US dollars.

The Court restated that, in principle, the amount of VAT payable must be reported on invoices in the national currency of the EU Member State where the supply takes place, i.e in euros in the present case, otherwise the rejection of the VAT refund claim would be justified.

However, the Court noted that the company provided a conversion table (US dollars/euros) for all the VAT amounts for which a refund was requested, the accuracy of which was not challenged by the tax authorities. The Court therefore concluded that the tax authorities were able to determine the extent of the company’s right to reimbursement.

This decision seems to temper the position established in the Société Eye Shelter judgement of 10 July 2015 of the same court.

Michel Guichard

Michel Guichard, Partner, leads the Indirect Tax activity. With more than 30 years’ experience in International and French Tax law, he advises his clients on indirect tax matters. Michel is […]

Odile Courjon

Odile Courjon, Partner, has developed a strong expertise in indirect tax issues (VAT, wage taxes, excise taxes, export control and customs) in France and overseas. She advises her clients in […]

Bertrand Jeannin

Bertrand Jeannin, Partner, supplies strategic and technical advice to French and foreign multinational groups in all aspects of their VAT and customs policies. Major focuses of Bertrand’s input involve the […]

William Stemmer

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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 […]

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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 […]