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,
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