| Name of local VAT: |
TVA (Taxe sur la Valeur Ajoutee) |
| Tax rate: |
19.6%, reduced 5.5 % |
| Deadline for annual submission: |
30 June of the year following the year when the expenses were incurred. |
| Minimum limits, stipulated by the law: |
Quarterly VAT: Ff. 1.400
Yearly VAT: Ff. 170 |
| Application form: |
The application must cover a period of at least 3 months but not more than a calendar year. Claims can cover less than three months provided it is the remainder of the calendar year (e.g. Nov-Dec, Dec). |
| Invoices: |
The application has to be supported by all the original invoices and or customs documents in French. |
| Tax certificate: |
The application has to be supported by a certificate of taxable status issued by the EU member country.
For non-EU taxable persons the certificate isn’t necessary – the guarantee from fiscal agent is required. |
| Non-refundable VAT: |
Car repairs
Transportation expenses
VAT on diesel, petrol and car rentals is refundable only for transport companies. |
| Special rules: |
French Administration has stipulated the special rules for non-EU companies. |
