French VAT is known as “Taxe sur la Valeur Ajoutée” (TVA).
The standard VAT rate is 20%, and there are reduced rates of 10%, 5.5% and 2.1%.
Special rates apply in Corsica (20%, 13%, 10%, 5.5%, 2.1% and 0.9%) and Overseas departments, except French Guiana and Mayotte (8.5%, 2.1%, 1.75% and 1.05%).
Submission Methods:
Bot-based automation
Manual portal submission with XML support
Requirements:
Username and password (no certificate required to log in)
How It Works:
Select the login credentials and click Submit Claim;
VAT4U creates and sends the XML;
Alternatively, users can download the XML and claim attachments and manually upload them to the French portal.
Monaco and Overseas Territories
For VAT purposes, supplies of goods and services to or from Monaco are treated as if they were made to or from France, although specific rules may apply. For example, non-French businesses incurring VAT in Monaco must submit a separate VAT refund claim there.
French overseas communities (e.g., French Polynesia, Saint Barthélémy, Saint Martin, Wallis and Futuna, New Caledonia) and Andorra are treated as third countries for VAT purposes, meaning transactions with them are considered imports or exports. The same applies to French overseas departments for goods supplied to or from France or other EU states.
VAT Refund Procedures
French businesses reclaiming VAT incurred in other EU member states must file electronically through the French tax authority (FTA) portal (impots.gouv.fr).
Access is via the “Espace Abonné Professionnel” account; only one company representative can hold administrative access, with optional delegation to another user or authorized agent.
Refund applications require general company details, invoice information, and supporting documents (JPEG, PDF, or TIFF, up to 5MB each).
Invoices can be uploaded manually (limit 100) or via XML format (up to 999,999 invoices).
Minimum claim amounts:
EUR 400 for claims covering at least three months
EUR 50 for annual claims
Deadline: 30 September of the year following the VAT period. Late claims are not accepted.
EU-established companies can recover French VAT if they:
Have no fixed establishment or residence in France
Have not made taxable supplies in France, except those under reverse charge or exempt transactions
Are engaged in VAT-deductible activities in their own member state
Non-refundable VAT includes:
Accommodation for company staff or management
Purchase, lease, or maintenance of most passenger cars
Gifts over EUR 73 per person per year
Passenger transport and related costs (except limited cases)
Partial refunds are granted when only part of the business is VAT-deductible.
Supporting documents: Scanned invoices are required if the taxable amount exceeds EUR 1,000 (EUR 250 for fuel).
Refund timeline:
The FTA must issue a decision within four months of receiving the claim (extendable to eight months if additional information is requested).
Refunds are paid in EUR within ten business days after approval.
Appeals can be filed with the Administrative Court of Montreuil within four months of the FTA’s decision.
Non-EU Businesses (13th Directive)
Non-EU entities may reclaim French VAT if they meet the same eligibility conditions as EU claimants.
A French VAT representative accredited by the FTA is mandatory.
Since 1 July 2021, all claims must be filed electronically by the representative.
Copies of invoices (over EUR 1,000, or EUR 250 for fuel) must be attached, with originals provided upon request.
Filing frequency and minimums:
Quarterly: at least EUR 400 per claim
Annual: at least EUR 50 per claim
Deadline: 30 June of the following calendar year
Refund processing:
The FTA must respond within six months of receiving a complete claim.
Late payments accrue interest.
If only one invoice is invalid, only that portion may be rejected.
Appeals: May be filed with the Administrative Court within four months of the decision, in French.
Key Notes
Incorrectly charged VAT cannot be reclaimed via refund procedures; suppliers must issue corrective invoices.
Partial refunds apply when the claimant engages in both taxable and exempt activities.
Bank charges may be deducted if the refund is paid to a non-French account.