Recently published French legislation has finally closed the loophole whereby no enforceable deadline existed for EU refund directive claims (previously known as 8th directive claims).
The change affects refund claims for French VAT filed by businesses established in other Member States.
Although EU law provides that cross-border VAT refund claims must be filed by 30th September of the year following the refund period, until now the French Government had not transposed the relevant legal provision into their domestic legislation.
This was pointed out by the French Supreme Court, in its decision of 4th December 2017, where it ruled that French VAT refund claims submitted after the 30 September deadline could not be rejected for lateness. Since this ruling, the French tax authorities have been obligated to accept certain refund claims which had been previously unsubmitted or refused on the grounds of being filed after 30th September.
Sovos Accordance offers expert claim management so if you are experiencing issues with French refunds, please do get in touch with us.