13rd Directive VAT refund : extension of the filing deadline until September 30, 2020

Taxable persons established outside the European Union and which do not carry out VAT taxable transactions in France can claim for the refund of the VAT incurred in France, under specific conditions (13rd Directive procedure, n°86/560EEC dated November 17, 1986).

To that end, a refund claim must be filed in writing through a fiscale representative established in France.

Purchases incurred with a VAT whose tax point occurred during a year N can be included in a refund claim until June 30 of year N+1.

However, due to the COVID-19 sanitary crisis, the VAT Refund Service of the Non-Residents tax Center has indicated on the social networks that the deadline to lodge a VAT refund claim relating to 2019 was prorogated until September 30, 2020.

The VAT team remains available of the non-EU operators to study the refund files and assist them in this procedure.

Vanessa Irigoyen

With more than 16 years of experience, Vanessa has extensive expertise in the implementation of international efficiency business models for customs, export control and indirect tax purposes. Her functions notably […]

Nicolas Kazandjian

Barrister registered with the Hauts-de-Seine Bar, he started my career in the indirect tax service line of Deloitte Société d’Avocats in 1999. My current position is Director. My area of […]

Mélinda Coraboeuf

Melinda began my career at Deloitte in 2008. She assists French and foreign clients on day-to-day VAT issues. She developed an expertise in the VAT and RETT real estate sector. […]