VAT refunds and credits for companies without a permanent establishment in France

The VAT refund procedure depends on where the company is based, and varies depending on whether or not the company's transactions are liable for VAT in France.

Companies located in the European Union whose transactions are liable for VAT in France, and that wish to obtain a VAT refund or credit.

Companies located outside the European Union whose transactions are liable for VAT in France, and that wish to obtain a VAT refund or credit.

Companies located in one of the following 24 countries whose transactions are liable for VAT in France and that wish to obtain a VAT refund.

Companies who wish to claim a refund of VAT paid in France that carry out no transactions liable for VAT in France.