VAT Refund Claims in France — Guide for Non-Resident Companies

If your company paid French VAT on business expenses — trade fair attendance, hotel stays, fuel, professional services — that money does not have to stay in France. Non-resident companies can reclaim it. Most don't, because the process is opaque and the deadlines are short.

This guide covers the two refund procedures available to non-resident companies, who qualifies, what expenses are eligible, and what kills most claims before they reach approval.

What Are VAT Refund Claims?

When a non-resident company incurs expenses in France, French suppliers charge VAT at standard rates (20% for most goods and services, 10% for accommodation, 5.5% for certain categories). Because the foreign company is not registered for French VAT, it cannot offset that input tax through a French VAT return.

Instead, two separate refund procedures exist specifically for non-resident businesses:

The mechanics differ significantly. EU companies have a streamlined electronic portal. Non-EU companies face a manual, documentation-heavy process with stricter reciprocity requirements.

Who Qualifies?

EU Companies — 8th Directive

An EU-established company can claim a refund of French VAT if it:

• Is VAT-registered in its home EU member state
• Did not make taxable supplies in France during the refund period (if it did, it needs a French VAT registration instead — see our VAT Registration guide)
• Is not established in France
• Incurred expenses directly connected to its business activities

EU companies apply through their home country's tax authority portal, which routes the claim to the French DGFiP (Direction Générale des Finances Publiques).

Non-EU Companies — 13th Directive

Non-EU companies face an additional hurdle: reciprocity. France only processes 13th Directive refunds from companies based in countries that offer equivalent VAT refund rights to French companies. The list changes and must be verified at the time of claim.

Beyond reciprocity, qualifying criteria include:

• No French establishment and no taxable supplies in France during the claim period
• Business activity in the home country equivalent to a VAT-taxable activity in France
• Expenses incurred for business purposes connected to non-French operations

Non-EU companies must apply directly to the DGFiP's Centre des Remboursements de TVA in Noisy-le-Grand — a paper-based process, not electronic.

Eligible Expenses

Not all French VAT is refundable. Eligible expense categories mirror what a French VAT-registered business could deduct:

The minimum claim amount is €400 for a full calendar year, or €50 for a quarterly claim (8th Directive thresholds).

Step-by-Step: The Refund Process

For EU Companies (8th Directive)

Step 1: Log into your home country's VAT portal Most EU countries provide an online portal linked to the EU's VAT refund system. In the UK (pre-Brexit), this was HMRC's VAT portal; post-Brexit, UK companies follow the 13th Directive process.

Step 2: Submit the electronic application The application covers the refund period — either a calendar year or a quarter (minimum three consecutive months). Provide:

• Description of business activities
• Itemised list of French VAT invoices
• Invoice details (supplier name, VAT number, date, amount, VAT charged)

Step 3: Upload invoice copies when requested The DGFiP may request invoice images or scans. Original invoices must be available for inspection. Invoices must name your company (not an employee's personal name), show the French supplier's VAT number, and itemise the VAT charged.

Step 4: Await DGFiP decision The DGFiP has four months from receipt of a complete application to issue a decision. If they request additional documents, the clock resets. Approved refunds are paid to the bank account specified in the application.

For Non-EU Companies (13th Directive)

Step 1: Prepare a paper application 13th Directive claims are submitted by post or courier to: Centre des Remboursements de TVA, Direction des Résidents à l'Étranger et des Services Généraux, 10 rue du Centre, TSA 50014, 93465 Noisy-le-Grand Cedex, France

Step 2: Compile supporting documents The full documentation bundle must include:

• Completed application form (Formulaire n° 3559-SD)
• Original VAT invoices (no copies accepted)
• Certificate of taxable status from your home country tax authority (apostille required for non-Hague Convention countries)
• Proof of reciprocity (DGFiP guidance or a letter confirming your country qualifies)
• Bank details for refund transfer
• Power of attorney if filing through an agent

Step 3: Submit before the deadline The June 30 deadline is hard. Claims for the prior calendar year must be received — not postmarked — by June 30. Late submissions are rejected entirely, with no discretionary extensions.

Step 4: Respond to DGFiP queries The DGFiP frequently requests clarifications on the nature of expenses or the business activities. Response deadlines are typically one month. Missed deadlines result in partial or total rejection.

Common Pitfalls That Kill Claims

1. Missing the deadline The 13th Directive deadline is June 30 for the prior calendar year. The 8th Directive deadline is September 30. Both are absolute. Every year, valid claims worth thousands of euros are forfeit because companies miss these dates.

2. Invoices not addressed to the company An invoice in an employee's name — even if paid on the company card — is not recoverable. All invoices must name the legal entity.

3. Missing VAT number on supplier invoices French invoices must display the supplier's VAT number (numéro de TVA intracommunautaire). Invoices without it are automatically rejected. Request corrected invoices from suppliers before the claim window closes.

4. Including ineligible expenses Entertainment, parking fines, personal travel mixed with business — including these triggers review of the entire claim, not just the ineligible items. Keep the claim clean.

5. Reciprocity failures for non-EU companies France updates its list of qualifying non-EU countries. A country that qualified last year may not qualify this year. Verify before investing in a 13th Directive application.

6. Insufficient business purpose documentation The DGFiP can request evidence of why the expense was incurred in France. Conference attendance should be supported by registration confirmations. Trade fair participation should have booth contracts. Document as you go.

How VATGate Handles the Entire Refund Process

The administrative burden of French VAT refund claims — particularly for non-EU companies — is significant enough that most companies abandon the process after one failed attempt. The combination of French-language forms, original invoice requirements, notarised certificates, and hard deadlines creates a process where execution quality matters as much as eligibility.

VATGate manages refund claims end-to-end:

1. Eligibility assessment — Confirm which directive applies, verify reciprocity for non-EU clients, and assess total recoverable VAT before committing to the process.
2. Document collection — We issue a structured checklist and work directly with your finance team to gather compliant invoices and certifications.
3. Application preparation — Full preparation of the claim form, invoice schedule, and supporting documentation in correct format for the DGFiP.
4. Submission and tracking — We submit before deadline and manage all DGFiP correspondence, responding to queries in French within their required timelines.
5. Multi-year recovery — If your company has unclaimed refunds from prior years still within the deadline window, we file consolidated claims to recover missed amounts.

The typical timeline from instruction to refund receipt is 4–8 months, depending on DGFiP processing volumes and any queries raised.

If your company has incurred French VAT in the last 12–18 months, the refund window is open now — and closing.

Start your VAT refund claim — we'll assess your recoverable amount within 48 hours. Or review our full refund claims service for pricing and process details.

Related: VAT Registration in France for Non-EU Companies | OSS Registration in France — Complete Guide | France's 2026 E-Reporting Mandate | VAT Refund Claims Service