Monthly VAT returns

Companies that submit monthly VAT declarations electronically can apply for a tax refund, as long as these declarations include a deductible tax credit. Claims for monthly refunds must be a minimum amount of € 760.

Quarterly VAT refunds

Companies that submit quarterly VAT returns electronically can file a refund claim at the end of each of the first three quarters of the calendar year. Claims must be for a minimum amount of EUR 760.

Half-yearly VAT refunds

Companies subject to the simplified VAT regime that make semi-annual advance payments may submit refund claims under the following conditions:

• The claim must be at least € 760 and the refund can only be for the credit generated for the purchase of the fixed assets. The company must submit the invoice (s) in question along with its claim.

• The amount to be reimbursed is calculated on the basis of the advance payment request and is included in the refund request.

Annual VAT refunds

The repayable credit is generally accrued on 31 December of the year just ended or at the end of the financial year if this is not the same as the calendar year (simplified regime).

Total or partial application for reimbursement must be for a minimum amount of EUR 150.

Claims for reimbursement must be submitted electronically (Article 1649 B, Fourth III of the French General Tax Code).

The form of the claim depends on the company’s tax regime:

• If it is under the normal regime, the company must submit an electronic form no. 3519, which is marked with the credit and the amount of the refund requested. The application must be made in January following the calendar year in which the loan is booked.

• If it is subject to the simplified real regime, the company must enter the amount of the refund requested on the annual electronic VAT declaration no. 3517-CA12 (calendar year) or not. 3517-CA12E (non-calendar financial year), which shows the VAT credit for the year just ended. A specific space is reserved on the form for this purpose. The same applies to taxpayers covered by the simplified agricultural tax system who must submit tax return no. 3517-AGR.

In any case, the specialist must provide his bank details if this is the original claim or if the bank details have changed. Failure to do so may result in a delay in considering the complaint.