The 2012 worldwide VAT, GST and sales tax guide

236 F RANCE
For businesses established in the EU, refund is made under the
terms of the EU 8th Directive. For businesses established outside
the EU, refund is made under the terms of the EU 13th Directive.
France does not exclude any non-EU countries from the refund
process.
For the general VAT refund rules under the EU 8th and 13th
Directive refund schemes see the chapter on the EU, page 208.
Refund application. Under the EU 13th Directive, the deadline for
refund claims is 30 June of the year following the calendar year
in which the tax is incurred. This deadline is strictly enforced.
The minimum claim period is three months. The maximum claim
period is one year. The minimum claim for a period of less than a
year is €200. For an annual claim, the minimum amount is €25.
As a result of the implementation of the VAT package, the deadline
for VAT refund claims under the EU 8th Directive is extended
to 30 September of the year following the calendar year in which
the tax is incurred.
Claims must be submitted in French. The application for refund
must be accompanied by the appropriate documentation (see the
chapter on the EU, page 208).
The minimum claim period is three months. The maximum claim
period is one year. The minimum claim for a period of less than a
year is €400. For an annual claim, the minimum amount is €50.
Applications for refunds of French VAT must be sent to the following
address:
Service de remboursement de la TVA aux assujettis étrangers
10 rue du Centre
TSA 60015
93 465 Noisy-Le-Grand Cedex
France
As a result of the implementation of the VAT package, VAT refund
claims filed under the EU 8th Directive procedure must, in principle,
be submitted electronically.
Repayment interest. If the refund is not made within six months
(possibly four months under the new rules for the EU 8th
Directive procedure), the French VAT authorities must pay interest
to the claimant if the refund claim complies with all of the
requirements.
H. Invoicing
VAT invoices and credit notes. A French taxable person must
generally provide a VAT invoice for all taxable supplies performed,
including exports and intra-Community supplies.
Invoices are not automatically required for retail transactions,
unless requested by the customer. An invoice must be issued as
soon as the supply has taken place.
A commercial invoice is necessary to support a claim for input tax
under the domestic procedure or a refund under the EU 8th or 13th
Directive refund schemes (see the chapter on the EU, page 208).
Under the French Administrative Guidelines, a VAT credit note
may be used for transactions involving French clients to correct