French form 3519 — VAT credit refund
Form 3519-SD (CERFA 11255) is the official French request for a VAT credit refund — the situation where deductible input VAT durably exceeds collected VAT (exporters, heavy investment, reduced-rate output sectors). It is filed online, attached to the CA3 return showing the credit, once the credit reaches €760 under the standard regime. The refund is paid by bank transfer to the account on file with the DGFiP.
Up to date for 2017 — verified on October 3, 2026Official form3519-SDGuide: about 15 min
This content is part of the path: Managing my company's VAT· Step 9 of 11· Next step: Form 3516 — paying a tax deadline with a tax receivable
Deadlines
- With the CA3 of the relevant month or quarter
- The request is attached to the return showing the credit, from the impots.gouv.fr professional account.
Documents to prepare
- The CA3 return showing the credit
- Company bank details (RIB)
- Invoices supporting the credit (investments)
The blank PDF remains downloadable from the official site. For pre-filling, we keep a copy of this public form (Licence Ouverte 2.0, source cited on the produced document).
What you get
- The official form itself, pre-filled with your entries. Only the boxes that match the fields below are filled in: complete the others on the form before filing it.
Free, no account and no email address.
The generated document is written in French — the language the receiving French authority expects. This page is in English; the document itself is not translated.
Fill in the official form online
Free. The official PDF is filled on the fly: your entries are not recorded in any of our databases and are only used to produce this document. They travel in the request body, never in the page address.
All fields are required unless marked “optional”.
A draft is a file you save wherever you like, just like the document itself: we keep no copy of it and nothing is left in your browser. When signed in, you can also save it to your space to pick it up later — only if you ask.
Official form pre-filled with your data: read every box and check the amounts before filing or paying.
Who this applies to
- VAT payers under the standard regime (monthly or quarterly CA3) holding a non-offsettable VAT credit of at least €760.
- Under the simplified regime, the claim goes through the annual CA12 return (form 3517-S) with a €150 minimum — not through form 3519.
- Typical structural credits: exports (exempt with right to deduct), major capital investment, reduced-rate output sectors.
Worked example
Example: Ianis after a large investment
After buying a machine, Ianis's company shows a €2,600 VAT credit on its April CA3. Rather than carrying it forward for months, it files a 3519 with the CA3: the credit exceeds the €760 mid-year threshold, so the refund claim is admissible.
How to fill it in, step by step
- Establish the VAT credit on your CA3.
- Check the threshold applicable to your case (€760 during the year).
- Fill in the 3519 with the amount you claim back.
- Attach your bank details and file together with the CA3.
- Track the processing in your professional account.
The form, line by line
- Established credit
- Check the non-offsettable credit on the period's CA3 — the refund amount must match the return exactly. Cross-check your figures with the linked VAT calculator.
- Amount requested
- State the portion of the credit you want refunded (the rest can be carried forward) — €760 minimum under the standard regime.
- Bank details
- Provide the company's RIB: refunds are paid exclusively by bank transfer.
- Filing
- Electronic only, attached to the CA3, via the professional account — no paper.
Good to know
- The administration may request the invoices behind the credit before refunding: keep them ready.
- An unrefunded credit is never lost — it carries forward to the next CA3 returns.
Common mistakes
- Claiming below the threshold: €760 minimum under the standard regime (€150 via the CA12 under the simplified regime).
- A requested amount that does not match the CA3 credit — the classic cause of rejection or document requests.
- Using form 3519 under the simplified regime: form 3517-S (CA12) applies instead.
- Not keeping purchase and fixed-asset invoices: the DGFiP frequently requests them before paying (6-year retention, LPF art. L102 B).
- Overlooking the carry-forward option when the credit is a one-off — a refund mainly makes sense for a structural credit.
Frequently asked questions
When can I claim a VAT credit refund?
Once deductible VAT exceeds collected VAT and the credit meets the legal minimum: €760 per claim under the standard regime (CA3), €150 under the simplified regime via the annual CA12 (form 3517-S).
How do I file form 3519?
Everything is electronic: log in to your professional account on impots.gouv.fr, complete form 3519-SD and attach it to the CA3 of the period showing the credit.
How fast does the DGFiP refund?
No fixed statutory deadline: straightforward claims typically take a few weeks. A request for supporting invoices pauses processing until you reply; payment then arrives by bank transfer.
Carry the credit forward or claim a refund?
Carrying forward offsets future VAT — simple for modest or temporary credits. A refund restores cash immediately — best when the credit is structural (exports, investment, reduced-rate output).
Which documents should I keep?
Every purchase and capital-asset invoice (and customs documents for imports): the tax authority often asks for them before releasing the funds, and accounting records must be kept for at least 6 years (Book of tax procedures, art. L102 B).
Go further
Compute the related amounts
Understand this form: the related course
Official sources
- impots.gouv.fr — Form 3519-SD (CERFA 11255): VAT credit refund request — August 26, 2026
- BOFiP — BOI-TVA-DECLA-10: VAT tax regimes and filing obligations — September 7, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.