Important information regarding VAT claims in France under Directives 2008/9/EC ('8th Directive') and 2006/112/EC (VAT Directive)

 

Your Association has been very active on your behalf in relation to certain difficulties being encountered with VAT refunds under Directive 2008/9/EC in France (MSR) and regularisations under Directive 2006/112/EC.

I. Directive 2008/9/EC ('8th Directive')


Cyrille Konter, one of your Board members, met with the French Government's VAT Refund Service (FTA) - Mr Heymann and his deputy, Mr David-Boudet in March and discussed the following points:

  1. Where invoices are not attached to a claim due to the 5MB file size limit the FTA will no longer reject the claim but will request that the missing invoices be sent separately; however
  2. For all first '8th Directive' claims, the FTA will require a tax certificate from the claimant company. The FTA accept that this may not be in line with the Directive, but as some Member States are not preventing non-taxable persons from lodging refund claims on their portal (MSE), the FTA will systematically ask for this tax certificate.

  3. The FTA will no longer accept more than 5 claims per year (4 quarterly, one annual).

  4. The FTA will check more carefully if invoices are compliant with French invoicing rules.

  5. If VAT is incorrectly charged invoices will be systematically rejected. 

  6. Minimum claim amounts and deadlines will be strictly applied.

II. VAT Directive 2006/112/EC - regularisations

Emmanuel Cotessat, another Board member, is in discussions with the FTA re the systematic application of penalties and interest where non-established companies 'regularise' a situation of non-compliance. For example if EU companies not established in France make 'distance sales' to French non VAT registered customers and do not register for VAT in France in time, then the FTA will expect that all outstanding tax is paid and penalties for late filing of returns and interest will be applied.

Emmanuel will arrange a meeting in due course with the FTA on this issue.

III. Communications with the FTA

 

The FTA (VAT Refund service) is also considering implementing a mailing list to facilitate communication with agents on general issues. Should you wish to be on this mailing list, please let the Association know (info@VATassociation.org) and your contact details (only the name of your company and an e-mail address) will be passed onto the FTA. The Association will also receive all communications and will post them on the Association's website and link them into the Newsletter.

 

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Disclaimer:  The information contained in the present page is general and does not constitute legal advice. Before taking any decision or action on the above information you should take the appropriate professional advice.