VAT refund in France for businesses established outside the European Union

Who can request a VAT refund?

Reimbursement is available to businesses that meet the following conditions:

• being established in a country outside the EU ;
• being subject to VAT in their State of origin;
• Do not dispose of permanent establishment in France ;
• do not carry outtransactions subject to VAT in France (excluding transactions benefiting from reverse charge).

In practice, an English company that participates in a professional exhibition in France, engages in stand rental, will be able to request a refund of the VAT paid on these expenses.

What expenses are involved?

Expenses only directly linked to the economic activity of the company can be refunded. These may include:

• goods purchased in France,
• catering expenses,
• expenses for attending professional events,
• services purchased in France for the needs of the activity.

Conversely, certain expenses are expressly excluded from the right to reimbursement, such as those of a personal nature or those subject to deduction limitations under French law (e.g. travel expenses such as trains or taxis).

The role of the fiscal representative

Unlike companies established in the EU, companies outside the Union must go through a authorized tax representative in France.

This representative:

• apply for reimbursement online via the professional area on impots.gouv.fr,
• ensures the conformity of the supporting documents submitted,
• ensures the interface with the French tax administration.

The use of a tax representative is therefore an essential step in the procedure.

What are the steps to be taken?

The refund request must be submitted electronically and understand:

• The original invoices including French VAT,
• The bank details of the foreign company (IBAN, BIC),
• a certificate of liability issued by the tax authorities of the country of establishment,
• the mandate given to the fiscal representative.

The tax authorities may request additional documents to verify the eligibility of expenses.

Refund deadlines and period

The request must be submitted:

• Starting from 1st day of the month or quarter following the period in question,
• and at the latest the June 30 of the following year.

example : An English company that incurred VAT in France in 2025 must file its application no later than June 30, 2026.

In principle, the reimbursement covers a period of three months to one calendar year, with the possibility of consolidation.‍

‍Points of vigilance

Requests that are out of time are inadmissible without the possibility of regularization. It is imperative to secure the applicable procedure. Indeed, a foreign company may be required to register for VAT in France.

In this case, the procedure for requesting a refund is not that of 6^th Directive but that of 13^th Directive. We refer you to our article on the subject.

• The supporting documents must fully comply with French billing rules.
• Administrative processing can take several months, which is why it is important to anticipate.

Conclusion

Reimbursing VAT in France for businesses established outside the European Union is a useful but demanding mechanism: strict conditions, precise supporting documents, mandatory deadline and mandatory recourse to a fiscal representative.

Support by a tax representative is necessary and makes it possible to secure the procedure, to limit the risks of rejection and to maximize the chances of recovering the amounts.

Cyplom Avocats accompanies you

We support foreign companies in order to enable them to obtain a refund of French VAT as soon as possible.

Our assistance includes the following procedures:

• Audit of the situation and validation of the procedure to be followed;
• Preparation of the refund request;
• Submission of the refund request through our accredited tax representative;
• Follow-up of the refund request and management of exchanges with the tax administration.

Do not hesitate to contact us to obtain a refund of your French VAT credit.

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