What is the procedure for filing a VAT refund claim when the business is based outside the EU?

Since 1 July 2021, applications for refunds of French VAT by taxable persons established outside the European Union (EU) must be submitted electronically. This new procedure replaces the postal submission of form 3559-SD with the original invoices, to the VAT Refund Service (SR-TVA) of the Non-Resident Tax Directorate (DINR).

In addition, as your business is not a resident of an EU Member State, it is obliged to appoint a tax representative who must be a taxable person liable for VAT taxpayer based in France. He or she must be known to the French tax authorities and your claim must be sent together with a power of attorney, duly signed by your claimant company and its representative.  The power of attorney authorises the representative to file VAT refund applications on behalf of your business. The representative makes the request using the secure messaging service in their own professional space.

Notice no. 3560-B-SD provides you with details of the conditions for filing French VAT refund claims by companies based outside the EU. The Notice also contains a non-exhaustive list of excluded goods that may not give rise to refunds and a template of the power of attorney for appointing a French tax representative.

The deadline for filing is 30 June of the year following the calendar year during which the tax to be refunded became payable.

Updated DINR PRO 28/08/2024