France - VAT − Basic rules
- Austria *
- Belgium *
- Czech Republiccsen
- Denmark *
- Greece *
- Hungary *
- Latvia *
- Luxembourg *
- Romania *
- Slovakia *
- Slovenia *
- United Kingdomen
* 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.
Contact a local business support partner
Your enquiry will be sent to a support partner from the Enterprise Europe Network. To assist the advisor to respond in a timely and correct manner to this free service, please provide as much information as possible.Local business support