This sum may be fully recoverable as long as the reimbursement procedure is carried out correctly. Important note: it is important to remember that reimbursement requests are only admissible if they relate to a minimum sum set at € 400 for quarterly requests and € 50 for annual requests.
What administrative formalities must a Swiss company respect to recover its French VAT:
The Swiss company must make its request for reimbursement of foreign VAT during the month following the calendar quarter or during the month of January but no later than June 30 of year n + 1.
Their request must be made using form n ° 3559-SD from the General Directorate of Public Finances. The details of his expenses must be written in French and the sums for which reimbursement is requested mentioned in euros.
The processing of the Request will take approximately 4 months and the processing times are generally 6 to 8 months. The payment period is 10 days from the acceptance of the request. The response will then be on paper or by email. In that case the use of the taxation process happens to be essential with the business calculator .
Appoint a tax representative in France to recover your French VAT
Companies located outside the European Union must appoint a tax representative in France to file a VAT refund request. According to the article 271-Vd of the General Tax Code and 242-0 Z octies of Annex II , taxable persons established outside the European Union are required to have a representative established in France accredited to the tax service who undertakes to fulfill the formalities and obligations incumbent on them, in particular those provided for in article 242-0 Z septies. In addition, the tax representative must also ensure that the foreign company is not liable in France. For this, it is necessary to ensure that the company has neither the obligation to charge French VAT on its sales, nor the obligation to have a VAT number.
The Swiss chocolate industrial company has therefore appointed ASD as its representative in order to be able to comply with this obligation and file its VAT refund request.
The business group offers to support you in these steps and to exercise the role of representative, by managing the entire recovery process. For more information on VAT recovery service contact us via our contact form.
This example also applies to any company not established in the European Union (American, Canadian, etc.). In addition, ASD offers the VAT recovery service in all Member States of the European Union.