Cerfa 3519-SD: French VAT credit refund request 2026

A refund becomes available once your deductible input VAT (TVA déductible) exceeds the VAT charged to customers (TVA collectée) and the resulting credit meets the legal minimum. Under the régime réel normal — the standard monthly or quarterly filing scheme — the credit must be at least €760 per claim. Under the régime réel simplifié (the simplified annual scheme), the minimum is €150, claimed on the CA12 annual return via Form 3517-S-CA12. Form 3519-SD applies primarily to the régime réel normal.

The entire process is paperless. Log in to your espace professionnel (professional online account) on impots.gouv.fr, complete Form 3519-SD electronically, and attach it to the CA3 return for the period showing the credit. You must retain all purchase invoices and fixed-asset receipts (factures d'achat et d'immobilisation), as the DGFiP may request them before releasing the funds. No paper copy is sent to the tax office.

French tax law does not prescribe a fixed statutory deadline. In practice, the DGFiP typically processes straightforward claims within a few weeks. However, it may issue a request for additional supporting documents (demande de pièces complémentaires), which pauses processing until you respond. Once the review is complete, the refund is paid directly by bank transfer (virement) to the company's registered bank account, identified by the RIB (relevé d'identité bancaire, the French standardised bank identity reference).

Carrying forward (report de crédit) offsets the balance against VAT owed in future periods — a low-effort option when the credit is modest or temporary. Claiming a refund restores working capital immediately, which is advantageous when the credit is structural: for example, if your business exports goods (exempt with right to deduct under French VAT rules), regularly invests in capital equipment, or operates in a sector where input VAT rates exceed output VAT rates. Refunds are especially valuable for cash-flow-sensitive businesses.

Although Form 3519-SD does not require you to attach every invoice at filing, the DGFiP will frequently request them during its verification process before releasing the refund. Retain all purchase invoices (factures d'achat), fixed-asset acquisition records (factures d'immobilisation), and customs documents for imported goods. Under French tax rules (Livre des procédures fiscales, art. L.102 B), accounting documents must be kept for at least six years.

No. Businesses on the régime réel simplifié file the annual CA12 return (Form 3517-S-CA12) rather than monthly or quarterly CA3 returns. Under this scheme, a VAT credit refund can be requested on the CA12 provided the credit reaches at least €150. Form 3519-SD is reserved primarily for businesses filing under the régime réel normal. If you are unsure which scheme applies, check your VAT registration notice (décision de régime) or consult your expert-comptable (chartered accountant).