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If your business pays French VAT (TVA) on trade fairs, travel, hotels, supplier invoices or French operations, you are likely leaving thousands of euros on the table. A French VAT refund lets non-resident companies reclaim that money — and this is exactly how to do it.Book a Free VAT Refund Assessment Download the Free Guide
Every year, foreign businesses forfeit millions of euros in recoverable French VAT — simply because the refund process feels too complex, the deadlines slip past, or their accountant “didn’t think it was worth it”. The frustrating truth? That VAT was your money the whole time.
The 13th Directive and 8th Directive refund mechanisms exist precisely so that non-resident companies are not penalised for paying French VAT on legitimate business expenses. Yet the French tax authority (the Direction Générale des Finances Publiques) rejects a significant share of claims on technical grounds — a missing invoice mention, an ineligible expense category, a deadline missed by a single day.
This page explains exactly how a French VAT refund works, who qualifies, how much you can recover, the precise process, the deadlines that can kill your claim, and how I — Nicolas, a French VAT lawyer — recover this money for international businesses every week.
Quick Answer: What Is a French VAT Refund?
A French VAT refund is the procedure that allows a business not established in France to reclaim the French VAT (TVA) it has paid on eligible expenses such as trade fairs, hotels, fuel, professional services and supplier invoices. EU companies claim through the electronic 8th Directive portal; non-EU companies (UK, US, Swiss) claim under the 13th Directive. The standard French VAT rate is 20%.
20%
Standard French VAT rate recoverable
€[STAT]
Average recovered per client claim
[STATS]+
Successful refund claims filed
9 mo.
Deadline to act (13th Directive)
Why Trust This Guide?
I am Nicolas, a French tax lawyer (avocat fiscaliste) registered with the Paris Bar, specialising in French VAT recovery for foreign and non-resident businesses. I handle French VAT refund claims, audits, and litigation before the French tax authorities and administrative courts every day — applying the Code Général des Impôts (CGI) and EU VAT Directives to get my clients their money back, including claims that were previously rejected.
Who Qualifies for a French VAT Refund?
Eligibility for a French VAT refund depends on whether you are a business or a private individual, and where you are established. The two main routes are:
1. Non-resident businesses (the main route)
Your company can recover French VAT if all of the following apply:
- Your business is not established in France and has no permanent establishment here.
- You did not carry out taxable supplies in France during the refund period (subject to the reverse-charge exceptions).
- You incurred French VAT on eligible business expenses (see categories below).
- You are a taxable person (VAT-registered) in your home country.
This covers the vast majority of B2B claims — and it is where most foreign companies leave money behind. Whether you are claiming a French VAT refund for UK companies, a French VAT refund for US companies, or for an EU business, the eligibility logic is the same, even though the procedure differs.
2. EU businesses (8th Directive — electronic procedure)
If your company is established in another EU Member State, you claim your French VAT refund through the electronic portal of your own country’s tax authority under Directive 2008/9/EC (the “8th Directive”). The claim is then transmitted to France for processing. No French VAT registration is required.
3. Non-EU businesses (13th Directive)
If your company is established outside the EU — including the UK (post-Brexit), the United States, Switzerland, Norway and the Gulf states — you claim under Directive 86/560/EEC (the “13th Directive”). This requires a paper-based claim submitted to the French tax office for non-residents (the Service de remboursement de la TVA aux entreprises étrangères). A reciprocity condition may apply for certain countries — a point where expert advice is essential.
4. Tourists & private individuals (tax-free shopping)
Non-EU resident travellers over 16, staying in France for under six months, can obtain a VAT refund on goods bought for export, above a minimum purchase threshold, using the customs PABLO system at the airport. This is a separate scheme from business VAT recovery. See the FAQ for details, but note: my practice focuses on business and corporate VAT recovery, where the stakes — and the complexity — are far higher.
How Much French VAT Can You Recover? (Rates & Minimum Spend)
The French VAT refund rate mirrors the VAT rate you were charged. France applies several rates under the CGI:
| VAT Rate | Applies To | Typical Recoverable Expenses |
|---|---|---|
| 20% (standard) | Most goods & services | Trade fair stands, professional services, equipment, fuel (diesel), tooling |
| 10% (intermediate) | Hotels, restaurants, transport | Accommodation, certain catering |
| 5.5% (reduced) | Food, books, some events | Certain conference catering, publications |
| 2.1% (super-reduced) | Press, some medicines | Rarely relevant to refund claims |
What expenses are recoverable?
- Trade fairs & exhibitions — stand rental, construction, services (a major source of recoverable VAT).
- Hotels & accommodation for employees travelling to France.
- Conferences, seminars & professional training.
- Fuel (diesel is largely recoverable; petrol is now increasingly recoverable too — rules evolve).
- Professional & consulting fees invoiced with French VAT.
- Equipment, tooling and goods purchased in France.
Important — non-recoverable items: French VAT on passenger vehicles, certain entertainment expenses, and some restaurant/representation costs is restricted or excluded under the CGI. Knowing exactly which line items qualify is the single biggest driver of a successful (and maximised) claim. This is where claims are won or lost.
French VAT refund minimum spend
There are minimum claim thresholds:
- Annual claim: the VAT amount must generally exceed €50.
- Quarterly / interim claim: the VAT amount must generally exceed €400.
If you have been paying French VAT for years and never reclaimed it, the cumulative figure is often substantial — frequently well into five figures.
The French VAT Refund Process: Step by Step
Here is exactly how to claim a French VAT refund as a non-resident business:
- Confirm eligibility & route. Determine whether you fall under the 8th Directive (EU) or 13th Directive (non-EU), and verify you made no taxable supplies in France.
- Gather compliant invoices. Collect original supplier invoices showing French VAT, with the legally required mentions (your name, supplier VAT number, VAT amount, etc.).
- Identify recoverable VAT. Separate eligible from non-eligible expenses under the CGI — this maximises your refund and prevents rejection.
- Prepare the claim. EU businesses file electronically via their home tax portal; non-EU businesses file the paper claim with the French non-resident VAT service, often requiring a fiscal representative.
- Submit before the deadline. Lodge the application with all supporting documents before the strict statutory cut-off (see below).
- Respond to the tax authority. France often issues requests for additional information. Replies are time-limited — missing them means automatic rejection.
- Receive the refund. Once approved, the VAT is paid directly to your bank account.
How long does a French VAT refund take?
A complete and compliant claim is typically processed within 4 to 8 months. The clock can extend if the authority issues information requests. Claims handled by a lawyer who pre-empts those requests tend to clear faster — and with fewer reductions.
French VAT Refund Deadlines & Time Limits (Act Now)
This is where most businesses lose money permanently. The deadlines are strict and non-extendable:
| Claimant | Deadline |
|---|---|
| EU businesses (8th Directive) | 30 September of the year following the year the VAT was incurred |
| Non-EU businesses (13th Directive) | 30 June of the year following the year the VAT was incurred |
Urgency: French VAT you paid in this calendar year can typically only be reclaimed until 30 June or 30 September of next year. Once that date passes, the right to reclaim is lost forever — the VAT becomes a sunk cost. If you have unclaimed invoices sitting in your accounts, every month that passes brings the deadline closer. Have your eligibility assessed now »
Why French VAT Refund Claims Get Rejected (and How I Fix Them)
If your French VAT refund was rejected, do not assume it is final. Most rejections are technical and recoverable on appeal. The common causes:
| Reason for Rejection | How I Resolve It |
|---|---|
| Invoices missing legal mentions | Obtain corrected invoices from suppliers that meet CGI requirements |
| Ineligible expense categories claimed | Restructure the claim to isolate genuinely recoverable VAT |
| Missed reply to an information request | File a structured appeal and re-engage the authority |
| Reciprocity issue (non-EU) | Argue the correct legal basis under the 13th Directive |
| Wrong procedure / wrong tax office | Re-file correctly within remaining deadlines |
| Suspicion of taxable activity in France | Demonstrate non-establishment and proper treatment |
As a French VAT refund attorney, I can challenge a rejection through the formal claim (réclamation contentieuse) and, where necessary, before the administrative courts. A rejection is rarely the end of the road.
French VAT Refund: Specific Use Cases
Trade fairs & exhibitions
French VAT recovery on trade fair expenses is one of the most valuable — and most overlooked — opportunities. Companies attending events in Paris, Lyon, Cannes or Bordeaux pay 20% VAT on stand rental, construction, hostess services and logistics. That VAT is recoverable. For a single major exhibition, the refund can run into tens of thousands of euros.
Business travel, hotels & conferences
Accommodation, certain catering, transport and conference fees all carry recoverable French VAT. Companies sending teams to France repeatedly throughout the year accumulate significant reclaimable amounts.
French VAT refund for UK companies (post-Brexit)
Since Brexit, UK companies claim under the 13th Directive, not the EU electronic portal. The procedure is paper-based, the deadline is 30 June, and a fiscal representative may be required. I regularly help UK businesses navigate this — including those whose claims were rejected for using the wrong, now-defunct route.
French VAT refund for US companies
US companies frequently incur French VAT at trade shows, conferences and on supplier invoices. How to recover French VAT as a non-resident business from the United States requires the 13th Directive procedure and careful attention to the reciprocity condition. With the right legal basis, recovery is entirely achievable.
Real estate & French operations
VAT on French property-related costs, construction, and certain investment expenses can be recoverable depending on the activity and registration position. This is a technical area where the line between “refund claim” and “VAT registration” matters — and getting it wrong is costly.
Why Hire a French VAT Lawyer Instead of Going It Alone?
Objection: “Can’t my accountant just handle this?”
Many accountants are excellent at bookkeeping but are not specialists in cross-border French VAT recovery or in French tax procedure. They may not know which expenses the CGI excludes, how to respond to a French information request in French, or how to appeal a rejection. The result is under-claimed refunds or claims that quietly get rejected. A French VAT refund lawyer does this work daily.
Objection: “Is it really worth it?”
If your annual French VAT spend exceeds the threshold, the answer is almost always yes. The recovered amount routinely dwarfs the cost of professional assistance — and you only know the true figure once a specialist reviews your invoices. Most clients are surprised by how much they had been forfeiting.
Objection: “It looks too complex.”
It is complex — which is exactly why having it handled removes the burden entirely. You forward the invoices; I handle eligibility, preparation, filing, the authority’s questions and any appeal. You receive the refund in your account.
- I act as your representative before the French tax authorities.
- I maximise the recoverable amount under the CGI — nothing left on the table.
- I handle all correspondence in French, pre-empting rejection triggers.
- I rescue and appeal previously rejected claims.
- I provide a clear, fixed-scope engagement — no surprises.
Explore my full French VAT recovery services »
My French VAT Recovery Methodology
My French VAT reclaim service follows a disciplined, four-stage method built to maximise recovery and withstand scrutiny:
- Free assessment. I review your French invoices and estimate your recoverable VAT — before you commit to anything.
- Eligibility & optimisation. I apply the CGI and the relevant Directive to isolate every euro that can legitimately be reclaimed.
- Filing & defence. I prepare and lodge a watertight claim, then handle every question from the tax authority on your behalf.
- Recovery & reporting. The VAT lands in your account, and I set you up to capture future French VAT automatically.
“[CLIENT TESTIMONIAL — Nicolas recovered French VAT we’d written off completely. The process was effortless on our side and the refund was significant.]”— [Client Name, Position, Company]
Case study placeholder: [CASE STUDY — UK exhibitor recovered €X of French VAT on a Paris trade fair after their previous claim was rejected. Timeline, amount, outcome.]
Free Download: The French VAT Refund Checklist
Get the complete checklist of recoverable expenses, required invoice mentions, and key deadlines — so you never leave French VAT unclaimed again.Download the Free Checklist
French VAT Refund FAQ
How do I claim a French VAT refund as a foreign company?
EU companies claim electronically through their home country’s tax portal under the 8th Directive. Non-EU companies (UK, US, Swiss) file a paper claim under the 13th Directive with the French non-resident VAT service, often via a fiscal representative. The core steps are: confirm eligibility, gather compliant invoices, identify recoverable VAT, file before the deadline, and respond to any information requests.How much is a French VAT refund?
You recover the VAT rate you were charged — typically 20% on standard-rated business expenses, 10% on hotels and transport, and 5.5% on some items. The refund equals the eligible French VAT you paid, not a percentage of the gross price.How long does a French VAT refund take?
A complete, compliant claim is usually processed within 4 to 8 months. Information requests from the French tax authority can extend the timeline, which is why a well-prepared claim — anticipating those questions — clears faster.What is the deadline for a French VAT refund?
EU businesses (8th Directive) must file by 30 September of the year following the year the VAT was incurred. Non-EU businesses (13th Directive) must file by 30 June. These deadlines are strict — once they pass, the right to reclaim is lost.Can UK companies still reclaim French VAT after Brexit?
Yes. Post-Brexit, UK companies claim under the 13th Directive (the non-EU paper procedure) rather than the EU electronic portal. The deadline is 30 June and a fiscal representative may be required. Many UK claims are rejected simply for using the old route — which is correctable.Can US companies get a French VAT refund?
Yes, US companies can recover French VAT under the 13th Directive, subject to the reciprocity condition. Common claims arise from trade fairs, conferences, hotels and supplier invoices. Expert handling of the reciprocity question is key to approval.What is the minimum spend for a French VAT refund?
For an annual claim, the recoverable VAT must generally exceed €50. For a quarterly (interim) claim, it must exceed €400. Cumulative unclaimed VAT from past years is often well above these thresholds.My French VAT refund was rejected — what now?
A rejection is rarely final. Most are technical — missing invoice mentions, ineligible items, a missed reply deadline, or the wrong procedure. As a French VAT attorney I can file a formal claim (réclamation contentieuse) and, if needed, challenge it before the administrative courts.Which expenses are not recoverable?
French VAT on passenger vehicles, certain entertainment and representation costs, and some restaurant expenses is restricted or excluded under the CGI. Identifying exactly which line items qualify is essential to a maximised, rejection-proof claim.Do I need a French VAT lawyer, or can my accountant do it?
An accountant may handle simple cases, but cross-border French VAT recovery involves French tax procedure, CGI exclusions, French-language correspondence and appeals. A specialist French VAT lawyer maximises the refund and protects it against rejection — typically recovering far more than the cost of the service.Can tourists get a French VAT refund?
Yes. Non-EU resident travellers over 16, staying under six months, can reclaim VAT on goods bought for export above a minimum purchase amount, using the customs PABLO barcode system at departure. This tax-free shopping scheme is separate from business VAT recovery.Can I recover VAT on French trade fair and exhibition costs?
Absolutely — this is one of the most valuable claims. VAT on stand rental, construction, services and logistics at French exhibitions is recoverable for non-resident exhibitors, often amounting to tens of thousands of euros per event.
Find Out How Much French VAT You Can Recover — Free Assessment
Send me your French invoices and I will tell you exactly how much you can reclaim, the route that applies to you, and the deadline you need to beat. No obligation. If there is money to recover, I will recover it.Book Your Free VAT Refund Assessment Email Nicolas Directly
