France advises companies to make EU Refund Directive claims by 28 February 2019

5 February 2019

The French tax authorities have recommended that French and UK businesses, who use the EU Refund Directive mechanism to claim back VAT incurred in the UK and France during 2018, should complete their applications by 28 February 2019.

Normally these types of claims would have a submission deadline of 30 September in both countries.  However, due to the uncertainty of a no-deal Brexit the French tax authorities are advising to file these claims by the end of this month.

Furthermore, the French tax authorities have stated that in the event of a no deal Brexit, UK companies will have to submit these types of VAT reclaims as if they are a non-EU business (using the 13th Directive Refund claim mechanism) after 29 March 2019.

The EU and 13th VAT Refund Directive are mechanisms in which companies can claim VAT incurred in EU countries outside of a VAT registration.

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