Tax

Tax representation

If you are a company registered in the European Union (e.g. a German subsidiary of a Chinese group) and your operations are subject to VAT in France, you are required to declare and pay VAT.

VAT registration
We analyze your flow of goods and your invoicing to determine if your company is required to register for VAT in France. We then compile your VAT application file and submit it to the relevant French tax authorities.

We remain responsible for all communication with the tax authorities throughout our mission, and we help you comply with requests from the tax administration and in the event of an audit.

VAT declaration
Using the information and accounting data which we have received from you, we thoroughly inspect all your operations and invoices. We then prepare the VAT declaration and VAT payment.

We have also developed our own proprietary software for managing distance selling, so that we can accurately monitor whether national VAT thresholds have been exceeded in each EU country.

Declaring an exchange of goods/services
Are you involved in the exchange of goods and services between European countries? Do you provide services to companies located in other EU member states?

If this is the case, you are required to prepare a declaration on the exchange of goods (DEB) or a declaration on the exchange of services (DES) for the French customs.

We take care of your DEB and DES.

VAT refund

A foreign company which has paid VAT in France may be eligible for a refund if certain conditions are met.

Foreign businesses established in the European Union
If you are a foreign company registered in an EU member state, you must do the following to obtain a VAT refund:
– submit your request using the electronic portal created by the country where you are registered
– attach a digital copy of your original invoices or import documentation electronically
– respect the minimum refund time frames and thresholds. Your request may not cover a period longer than one calendar year (minimum threshold €50) or shorter than three calendar months (minimum threshold €400)
– submit your refund claim on September 30 of the calendar year following the refund period at the latest
– provide your bank coordinates in the IBAN and BIC format

If you need us to help you with this request, we can put you in touch with our local partners working on the ground in different European countries.

Foreign businesses established outside the European Union
To be eligible for the refund, the taxable person must be established outside the EU and not established in France, and not provide goods or services subject to tax in France.

“Taxable person” refers to any person who independently provides goods or services as part of its economic activity in the state where it was established.

The expenditures listed in your VAT refund claim must be necessary for your business activity and must not be legally excluded from the right to a deduction. The primary exclusions from the right to a deduction affect:
– housing or lodging expenses incurred by your company for the benefit of its management and employees; however, if these expenses are incurred for the benefit of third parties, they may be admitted on certain conditions
– expenses for passenger vehicles and related services

Next, you must perform the following steps to obtain your VAT refund:
– complete refund claim form 3559 SD in French and in Euros
– attach original invoices
– respect the minimum refund amount of €400 for claims submitted on a quarterly basis and €50 for annual claims
– submit your annual refund claims on June 30 of the following year at the latest
– provide complete and accurate bank details to be used for receiving the refund

Finally, you are required to appoint a tax representative who must be liable for VAT, established in France, and accredited by the tax administration. You must also enclose a power of attorney signed by your company and its representative authorizing the representative to submit claims on your behalf.

We can put you in touch with our partner who is accredited for the submission of refund claims.