What is the procedure for filing a VAT refund claim when the business is based outside the EU?
French VAT refund claims by businesses based outside the EU must be filed using form no. 3559-SD, together with the original invoices.
In addition, as your business is not a resident of an EU Member State, it is obliged to appoint a tax representative who must be a taxable person liable for VAT taxpayer based in France. He or she must be known to the French tax authorities and your claim must be sent together with a power of attorney, duly signed by your claimant company and its representative. The power of attorney authorises the representative to file claims on behalf of your business.
Notice no. 3560-B-SD provides you with details of the conditions for filing French VAT refund claims by companies based outside the EU. The Notice also contains a non-exhaustive list of excluded goods that may not give rise to refunds and a template of the power of attorney for appointing a French tax representative.
The deadline for filing is 30 June of the year following the calendar year during which the tax to be refunded became payable.
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