France - VAT − Basic rules
- Charging and deducting VATbgcsdadeelenesetfifrhrhuitltlvmtnlnoplptroskslsv
- Czech Republiccsen
- Hungary *
- Latvia *
- Slovakia *
- United Kingdomen
- VAT exemptionsbgcsdadeelenesetfifrhrhuitltlvmtnlnoplptroskslsv
- VAT on invoicesbgcsdadeelenesetfifrhrhuitltlvmtnlnoplptroskslsv
- VAT ratesbgcsdadeelenesetfifrhrhuitltlvmtnlnoplptroskslsv
* Information not yet provided by national authorities
VAT basic rules
VAT refunds are normally paid in January of each year. You can request a refund for credit accrued as of 31 December of the preceding year. In order to obtain a refund, the credit to be refunded must be at least EUR 150.
Tax authorities should provide a refund within six months of this date.
You may also be able to request:
- monthly refunds, if you submit monthly declarations;
- quarterly refunds, if you submit quarterly declarations (in April, July, and October).
In monthly or quarterly declarations, the credit to be refunded must be at least EUR 760.
In such cases, tax authorities will provide a refund for the month or quarter following the declaration.
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