The decree n°2021-507 dated April 27, 2021 (FROJ dated April 29) has just confirmed it: operators established outside the EU, neither established nor subject to VAT compliance obligations in France, shall submit their VAT refund claims by electronic means.
This measure will be enforced from next July 1st onward. Consequently, VAT refund claims filed until June 30 (notably those relating to year 2020) must still be addressed by the post.
In practice, the electronic filing will be done through the French fiscal representative of the operator. A listing of the invoices and import documents, as well as their copies where the amount of the transaction exceeds 1000 € (or 250 € for oil expenses) shall be attached, among others. Original invoices and documents shall be communicated upon request from the Administration, within one month following this request.
