Tva recovery

Effective 1 January 2010, the procedure for reimbursement of VAT incurred in another European Union Member State is governed by Directive 2008/9/EC of 12 February 2008, which substantially modifies the previous procedure, known as the Eighth Directive (79/1072/EC).

This procedure simplifies the requirements a company must fulfil in order to obtain reimbursement, acting directly through the Revenue Agency channel.

This procedure will also be used for TVA reimbursement claims for the Principality of Monaco effective 1 July 2013.

N.B.: The EU company identified in France for TVA purposes may still claim a TVA refund through the French Tax Services channel, in accordance with the Bulletin Officiel des Impôts (BOI-TVA-50-20-30-10).

France Impresa assists business with:

– TVA refund claims in accordance with Directive 2008/9/EC;

– TVA credit recovery claims in accordance with the Bulletin Officiel des Impôts (BOI-TVA-50-20-30-10).