When do I have to file my claim?
Monthly VAT refunds
Companies that electronically file monthly VAT returns may claim a refund whenever these returns indicate a deductible tax credit. Claims for monthly refunds must be for a minimum amount of €760.
Quarterly VAT refunds
Companies that electronically file quarterly VAT returns may file a refund claim at the end of each of the first three quarters in a calendar year. Claims must be for a minimum amount of €760.
Semi-annual VAT refunds
Companies under the simplified VAT regime that make semiannual advance payments may file claims for refunds under the following conditions:
- The claim must consider a minimum of €760, and the refund may only concern a credit generated by the purchase of fixed assets. The company must file the invoice(s) in question along with its claim.
- The amount of the refund is calculated based on the advance payment notice, and included in the refund claim.
Annual VAT refunds
The refundable credit is, generally speaking, calculated as at 31 December of the year just completed, or at the end of the financial year where this does not coincide with the calendar year (simplified real regime).
The refund claim, whether total or partial, must be for a minimum amount of €150.
Refund claims must be filed electronically (Article 1649 quater B quater III of the French General Tax Code).
The form of the claim depends on the company's tax regime:
- If it is covered by the normal real regime, the company must electronically file form no. 3519, on which is entered the credit and the amount of the refund claimed. Filing must take place during the month of January following the calendar year in which the credit was booked.
- If it is covered by the simplified real regime, the company must enter the amount of the claimed refund on the annual electronic VAT return no. 3517-CA12 (calendar year) or no. 3517-CA12E (non-calendar financial year), which shows the VAT credit for the year just ended. A specific place on the form is reserved for this purpose. The same is true for taxable persons under the simplified agricultural tax regime, who must file return no. 3517-AGR.
In every case, the professional must include his or her banking details if this is an initial claim or if the banking details have changed. Failure to do so may result in delays in processing the claim.