VAT refund from France for a foreign company
French VAT can be recovered, but not every company does so via VAT-REF. First, you need to determine whether the expense falls under the foreign refund procedure or the French VAT return.
VAT on an invoice does not automatically mean VAT is refundable. What matters is the accuracy of the tax, the right to deduct, and the proper procedure.
How does your company recover VAT from France?
Answer three questions. The result indicates a likely path forward, but it does not replace transaction analysis or the right to deduct.
VAT-REF is not the VAT surplus from the CA3 declaration
Both paths can lead to the recovery of French VAT, but they cover different situations and are handled in different systems.
Company without local VAT settlement
Procedure for a taxpayer who has incurred VAT in France but generally does not account for this tax in the usual French returns.
- application submitted electronically in the country of residence
- for a Polish company: by the Polish administration
- France assesses right to return
A company settling French VAT
Input VAT is included in the French tax return. If it exceeds output VAT, a VAT surplus (TVA credit) is created.
- deduction in the CA3 declaration
- transfer to subsequent periods or request for payment
- rules dependent on the French declaration system
Do you have VAT in France? This isn't the full answer yet
A French VAT number alone doesn't determine the procedure. However, if a company files a CA3, for example, for a warehouse or Amazon FBA, purchases related to this settlement should first be analyzed under the French declaration. See the guides on VAT declarations in France and Amazon FBA in France.
When can you use VAT-REF?
Under the terms of the French tax administration, the criteria must be assessed cumulatively for the period covered by the application.
No establishment in France
The company does not have a registered office or permanent establishment in France appropriate for this procedure.
The right transaction model
The company generally does not carry out operations that require it to settle French VAT locally, subject to statutory exceptions.
Relationship to activity
The expense was incurred for the purposes of business activities that give rise to the right to deduction.
French right of deduction
The tax was correctly calculated and the type of expense is not excluded from deduction in France.
Does a sale subject to the reverse charge exclude VAT-REF?
Not always. Some transactions where the French buyer settles the tax do not exempt the foreign company from the procedure. It's important to determine who is responsible for settling the tax and whether the seller has a local declaration obligation. A guide to the reverse charge in France.
How does VAT-REF work for French expenses?
The company doesn't send a simple letter to a random French office. The application goes through the portal of the country where it is headquartered, as confirmed by the DGFiP.
VAT-REF form(6)
In 2026, the Polish Ministry of Finance will also make the VAT-REF(6) form in the e-Tax Office. The application includes invoice details, expense codes, and IBAN/BIC account details.
VAT from 2026: application by 30 September 2027
The French administration indicates that the application must be submitted no later than September 30 of the year following the refund period.
Don't wait until the last day
An error in the data, period, expense code, or attachment may result in additional correspondence. The claim cannot cover more than one year or combine periods from two calendar years. Generally, it covers at least three consecutive months or the relevant annual or final period.
Does the VAT amount reach the refund threshold?
For the EU procedure, the minimum amount depends on the application period. The calculator only checks the amount threshold, not the right to deduct.
Do I need to attach a copy of the invoice?
France requires an electronic copy of the document once a certain tax base is exceeded. The thresholds are confirmed on the official website for the procedure.
The invoice must document the purchase of the company
The document must include the correct company details and the deductible French VAT. An invoice issued to an employee, missing information, or incorrectly calculated tax could block a refund. Also, check the mandatory details for VAT invoices in France.
VAT on the invoice does not automatically mean VAT to be refunded
The VAT-REF procedure does not give a foreign company a broader right of deduction than that which applies in France.
They often require a breakdown of costs
Organizer fees, stand setup, and transportation may be assessed differently than hotel, car, or representation fees. The expense code alone does not confirm deductions.
Beware of the French restriction
Lodging provided to employees and managers may be exempt from the deduction, although the regulations provide specific exceptions. Don't apply the "hotel never" or "hotel always" rule.
Check vehicle type and use
France limits the deduction to vehicles intended for passenger transport or mixed use. Exceptions apply to certain passenger transport, rentals, and driving schools, among other things.
French deduction rules are decisive
DGFiP describes the conditions and key exclusions, including those related to accommodation, vehicles, and non-business expenses. Each cost should be assessed on its actual nature.
If TVA was not due, check the adjustment first
Tax incorrectly reported on an invoice should not be automatically included in the VAT-REF. If your question concerns the exporter's purchases without charging VAT, rather than recovering VAT already paid, please refer to the separate mechanism described in the article VAT-free purchases in France for exporters.
Example
If a B2B service is billed by the buyer and the French supplier has added VAT, an invoice correction may be the appropriate step. Before submitting a request, check the reverse charge and invoicing rules in France.
Expense codes in the VAT-REF application
The claim uses common cost categories. The code should describe the actual nature of the purchase, but it does not determine eligibility for reimbursement.
How long does it take for France to process VAT-REF?
The basic deadline is four months. If the administration requests additional information, the procedure may be extended.
After a positive decision
The refund should generally be paid no later than 10 business days after the relevant decision deadline. Failure by the taxpayer to respond to DGFiP's inquiries in a timely manner may impact the outcome of the proceedings and the interest charged.
What to do after partial or complete refusal?
First, determine the reason for the rejection of a specific item. The issue may be related to deduction eligibility, a document, or the selected procedure.
No right to deduction
The cost type may be subject to the French restriction even if the invoice includes TVA.
Problem with invoice
Missing data, incorrectly calculated VAT or a document issued to the wrong entity require separate action.
Procedural problem
Incorrect period, code, attachment or use of VAT-REF instead of CA3 may lead to refusal.
Refusal does not always mean lack of VAT entitlement
Sometimes, tax is recoverable, but through a different procedure or after obtaining the appropriate correction. The decision and deadline for appealing must be considered on a case-by-case basis.
VAT refund for a non-EU company
For companies outside the European Union, the procedure under the 13th Directive applies. The terms and procedures applicable to Polish companies should not be copied.
Until September 30 of the following year
The application is submitted through the portal of the country where the company is headquartered. For Polish companies, this is a VAT REF submitted in Poland.
Until June 30 of the following year
According to the current DGFiP procedure, the application is submitted by an accredited fiscal representative via his account in France.
The thresholds remain valid
The French procedure for non-EU businesses requires a minimum of €400 for quarterly claims and €50 for annual claims. The individual conditions, type of business activity, and eligibility for deductions must be verified separately.
VAT-REF or CA3 – examples of Polish companies
The same registered office in Poland does not mean the same procedures. The operating model in France is decisive.
Trade fair in Paris
The company does not have a warehouse in France, does not conduct local sales, and does not submit a CA3. It bears eligible costs of participating in trade fairs.
Amazon FBA France
The company has a VAT registration in France, stores goods in France, registers ITC, and files a CA3. It receives a logistics invoice from the TVA.
Errors when refunding VAT from France
The most expensive mistakes usually result from choosing the wrong procedure or from assuming that every TVA invoice entitles you to a refund.
VAT-REF despite CA3
A company with local settlement is trying to recover VAT through Poland instead of settling it in France.
Incorrect VAT in the application
Undue tax should first lead to invoice analysis and correction.
Hotel without analysis
The employee's overnight stay costs are included in the claim despite French restrictions.
No attachments
Documents exceeding the applicable thresholds were not attached.
Wrong expense code
The category does not correspond to the actual nature of the purchase.
Wrong period
The application combines invoices from different years or covers too short a period.
Deadline after September 30th
The EU company's application was submitted after the cut-off date.
No response for DGFiP
The company does not complete the information within the required timeframe.
VAT refund from France - checklist
Go through the checklist before submitting your application. The first step is more important than just filling out the form.
- Determine whether VAT should be recovered via VAT-REF or via the French CA3 declaration.
- Check whether the company is a VAT payer in the country of its registered office and whether it meets the conditions of the procedure.
- Confirm that French VAT has been charged correctly.
- Verify the deduction eligibility for each type of expense according to French rules.
- Check buyer details and required invoice elements.
- Select the appropriate period and confirm the threshold of 400 or 50 EUR.
- Attach required copies of invoices and import documents in the order of the request.
- Assign appropriate expense codes and prepare business justifications.
- Please provide a valid IBAN/BIC account.
- Submit your application before September 30 and monitor DGFiP's questions.
Which procedure can I use to recover French VAT?
We'll review your business model, invoices, and deduction rights. We'll determine whether VAT-REF, French CA3, or non-EU business procedures are appropriate—without promising refunds if you don't meet the requirements.
FAQ – VAT refund from France
Short answers about VAT-REF, CA3 declarations, deadlines, documents and restrictions.
Can a Polish company recover VAT from France?
Yes, if French VAT relates to business activities, has been correctly calculated and the expense is deductible according to the rules in force in France.
How to apply for a VAT refund from France?
A Polish company submits an electronic VAT-REF through the Polish tax administration. The application is then forwarded to France.
What form is used in Poland?
In 2026, the current form is VAT-REF(6), also available in the e-Tax Office.
By when must the VAT-REF for 2026 be submitted?
By 30 September 2027 at the latest.
What is the minimum refund amount?
For the EU procedure, this is EUR 400 for a period of less than one year but at least three months, and EUR 50 for an annual application or the corresponding final period.
Can a company with VAT FR submit VAT-REF?
The French VAT number alone doesn't determine the answer. If a company files a CA3 and the French input VAT applies to its local settlement, the tax is generally recovered through the French return and the VAT credit.
Is VAT on hotels in France always recoverable?
No. France imposes restrictions, among other things, on accommodation provided to employees and managers, with certain exceptions.
Can VAT incorrectly charged on an invoice be recovered?
It should not be automatically included in the VAT-REF. If TVA was not due, the appropriate action is often to obtain the correct correction from the supplier.
How long does France have to process the application?
The basic deadline is four months. If the administration requests additional information, the procedure may be extended to six or a maximum of eight months.
How much time do I have to answer DGFiP's question?
The EU procedure generally allows one month for the provision of the requested additional information.
Does a sale subject to the reverse charge exclude VAT-REF?
Not always. Some transactions in which the French buyer settles VAT do not exclude the entrepreneur from the refund procedure.
Does a non-EU company use the same procedure?
No. It applies the procedure of the 13th Directive with a deadline generally until 30 June of the following year and, in accordance with the current procedure, DGFiP operates through a French fiscal representative.
Is Tax Free for tourists the same as VAT-REF?
No. Tax Free applies to traveler consumer purchases exported outside the EU. VAT-REF is a procedure for businesses.
What to check before recovering French VAT?
The correct procedure depends on the registration, declaration, invoice and type of transaction.
This material is for informational purposes only. The calculators and qualifiers only indicate the likely path and formal thresholds. They do not confirm entitlement to a deduction or refund of a specific amount.
