Tax Refund Service (VAT)
UCCIFE (Union of French Chambers of Commerce and Industry Abroad) in collaboration with FSACCI is now undertaking, for all foreign companies, the French VAT refund system in accordance with the 8th/13th rules of the European Union. This service is available to companies wishing to obtain a VAT refund for their business expenses in France (participation in specialised exhibitions and seminars etc.).
- Cost of hiring of space, flowers, hostess services, translations, phone, electricity, transport of goods or machinery,...
- Food and beverage, restaurants bills
- 80 % of the VAT on gasoil
- Hiring of furniture (article 259 A of French General Tax code)
- Services such as: advertising... (article 259 B of French General Tax code)
VAT is not refundable for the following expenses: hotels, car hire, airlines and train fares, taxi fares and purchase of presents.
To organise your VAT refund, you will need the following documents:
Original copies of all invoices showing the refundable amount of French VAT (hiring of space, furniture, flowers, advertising, hostess services, phone, electricity, food and beverages…)
IMPORTANT: copies of invoices, even certified, will not be accepted by the French Administration.
If the amount to be refunded is important, please send a copy of the receipt Bank payment…).
Two original copies of the mandate should be typed on your company’s letterhead, written in French and signed by the representative of your company.
An original certificate of registration as a business entreprise must be provided.
A Bank account Identity number enabling the French South African Chamber of Commerce and Industry to transfer the VAT refund.
UCCIFE / French South African Chamber of Commerce and industry abroad fees for this service are calculated as follows:
- 60 Euro HT if total amount of VAT refund is under 600 Euro
- between 601 and 5 000 Euro : 10 % of the total amount of the VAT refunded
- between 5001 et 10 000 Euro: 8% of total VAT amount refunded
- above 10 001 Euro : 6 % of total VAT amount refunded
These fees are payable directly on the administration refund and will be invoiced to your company upon reception of this refund.
⚠ Should you have already an appointed agent to refund the VAT, UCCIFE will not be able to assist you, unless you cancel appointment of said agent. ⚠
The VAT refund can not be reimbursed within the frame of the 8th and 13th European Union rules if general rules of EU are applicable, i.e in case of sales of materials including the installation of same in France, or for example when you provide French customers with services. In this case, the company must be registered as a VAT payee and therefore the procedure can not then be undertaken by UCCIFE. However, we are at your disposal to give you information on how to proceed with french regulations.
Any company of whatever nationality can in accordance with the European 8th and 13th Rules, obtain the VAT refund for expenses borne during their professional stay in France, either for their investigation of the market or the follow up of their commercial activities.
These expenses may be consisting of customers and suppliers visits, up keeping of a representative office, or amounts paid for participation to specialised fairs or exhibitions, even in case of granted guaranties.
These direct refunds are granted to those companies non VAT taxable in France under the following conditions:
- Be an industrial or commercial company (and not a private individual) and be registered with the Chamber of Commerce or similar administration
- Not be registered as a VAT payee in France (in this case the procedure for VAT refund is then different.)
- Appointment of a fiscal representative is compulsory for companies established outside the European Union.
French administration established the following minimum amounts:
- For a quarterly solicitation, the refundable VAT amount must be over 250 €
- For an annual solicitation, the refundable VAT amount must be over 25 €
A company can only present a maximum of 5 solicitations a year.
⚠ If a company has a large quantity of invoices, we should recommend contacting us with anticipation and not waiting for the 30th June deadline. ⚠