VAT return from France
Name of sales tax:
The french sales tax is known as „Taxe sur la valeur ajoutée (TVA)“
Value of turnover tax rates:
The standard rate of Cypriot VAT is 20%. In addition, apply reduced rates of 10% und 5,5%as well as a greatly reduced rate of 2,1%.
Permitted refund periods
The reimbursement period for VAT refunds from France must be at least 3 month within one calendar year and 12 months maximum (= one calendar year)
Minimum Amount requested
For applications with a refund period of at least 3 months, a minimum amount of 400 € applies. For applications whose refund period is one calendar year, a minimum of € 50 applies.
Address of the competent tax authority in the State of refund
Service de Remboursement de la TVA aux entreprises étrangères (SR TVA)
10, rue du centre
TSA 60015
93465 NOISY LE GRAND CEDEX
FRANCE
Kontakt
Telefon: +33 (0) 1 57 33 84 00
Fax: +33 (0) 1 57 33 84 85
E-Mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
Internet: impots.gouv.fr
Open: Mo – Fr 9:00 – 12:30 and 13:30 – 16:00
To VAT refund from France
Reimbursement of individual business transactions / expenses:
| Costs / Expenses for | reimbursement |
|---|---|
| Fairs and exhibitions | 100% |
| Conferences | 100% |
| Hotel accomodation | 0% (1) / 100% (2) |
| Entertainment,gifts | 100% (3) |
| Purchase of vehicles | 0% (4) / 100% (5) |
| Diesel | 80% (6) |
| Autogas | 50% (7) |
| Petrol | 0% |
| Vehicle repairs | 0% (8) / 100% (9) |
| Rent of vehicles | 0% (10) / 100% (11) |
| Taxi | 0% |
| Bus / Train | 0% |
| Phone / Fax | 100% |
| Road fees/ toll (péage) | 100% (12) |
| Marketing | 100% |
| Consultants | 100% |
| Legal expenses | 100% |
| Education/ Training | 100% |
(2) for third parties (eg business partners)
(3) only gifts up to € 60
(4) Car costs non-refundable
(5) Refund of truck costs
(6) Partially refundable diesel refueling for commercial vehicles
(7) LPG refueling partially refundable for commercial vehicles
(8) Non-refundable car costs
(9) Truck reimbursable
(10) car rental
(11) rental of commercial vehicles / truck
(12) reimbursable, subject to the possibility of VAT reimbursement on account
Other reimbursable expenses / business transactions:
- Waiver
- Subsidy payments to subsidiaries in France
- guarantee
- Use of the French Green Dot (Eco-Emballage)
- tool costs
- Cost of a liaison office in France
- Services incorrectly invoiced with French VAT
Notes on the submission of invoice documents:
Tank receipts should be supplemented with a company stamp. In addition, when paying by card, the corresponding document must be added after the small amount invoice.
General note:
Please note that the information, especially with regard to the deduction and reimbursement of the various business transactions / expenses, is not exhaustive and should only serve as a guide. Whether a refund claim exists only be answered by examination in individual cases.
