Reclaiming VAT paid in another European Union country

A business established in France and registered for VAT can reclaim the VAT it paid in another European Union member state — the tolls, hotel, fuel and car hire of a business trip abroad. The claim is not made to the foreign authority: it is filed on the business account at impots.gouv.fr, which passes it on. Three conditions: being a taxable person in France, claiming for transactions carried out and taxed in another member state, and having carried out in that state no supplies of goods, supplies of services or imports subject to VAT. The deadline is 30 September of the year FOLLOWING the one in which the VAT became chargeable, and the state receiving the claim then has 4 months to deal with it, extended to 6 or 8 months where it asks for further documents.

Up to date for 2026 — verified on September 11, 2026Official procedure, no printed formGuide: about 45 min

Deadlines

30 September of the following year: The claim must be made before 30 September of the year following the one in which the VAT being reclaimed became chargeable.
4 months to process: The state receiving the claim has 4 months to deal with it. That period can be extended to 6 or 8 months where further documents are requested.

Documents to prepare

Invoices for the VAT borne abroad, showing the customer's and supplier's intra-Community VAT numbers
Digital copies of the originals above €1,000 excluding VAT, or €250 for fuel
Description of the business activities for which the goods or services were acquired
Claim period and total VAT claimed, to be checked against the minimums
The business's intra-Community VAT number and IBAN and BIC bank details
A mandate, if an agent handles the claim on your behalf

See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

Businesses established in France, registered for VAT, that bore VAT in another European Union member state
Businesses whose staff travel within the European Union — transport, accommodation, catering, tolls, fuel, vehicle hire
Businesses exhibiting at trade fairs in another member state, whose admission charges form a category of their own
Businesses that appointed an agent to handle the claim on their behalf
Symmetrically, businesses established in the European Union outside France that paid VAT in France, and which file on the electronic portal of their own state of establishment

Worked example

Example: Atelier Mirande reclaims the VAT on a trade fair in Spain

Atelier Mirande, registered for VAT in France, exhibited at a fair in Valencia: €620 of Spanish VAT on admission charges and the stand, €340 on accommodation for two staff, €180 on hiring a van and €95 on fuel. It carried out in Spain no supply of goods, supply of services or taxable import: the third condition is met. In May of the following year it files its claim from its business account on impots.gouv.fr — not with the Spanish authority. It attaches the business's name and full address, its email address, a description of the activities for which the goods and services were acquired, the claim period, the declaration that it carried out no transactions barring a refund in Spain, its intra-Community VAT number and its IBAN. Invoices above €1,000 excluding VAT are attached as digital copies; for fuel the threshold is €250. Each cost is broken down under its code: admission to fairs and exhibitions, accommodation, hire of means of transport, fuel. The total, €1,235, exceeds the €400 minimum required for a period of between three months and a year. Spain then has 4 months to process it, 6 to 8 if it asks for documents.

How to fill it in, step by step

Check the three conditions: being registered for VAT in France, claiming for transactions carried out and taxed in another member state, and having carried out in that state no supply of goods, supply of services or import subject to VAT.
Sort the eligible costs: they must be necessary to the business activity or correspond to services giving a right to deduct, be treated as deductible IN THE COUNTRY where the VAT was charged, and be evidenced by invoices carrying the required particulars, including the intra-Community VAT numbers of customer and supplier.
Find out about that country's right to deduct: the costs on which VAT is deductible differ from state to state, and a cost deductible in France is not necessarily deductible elsewhere.
Check the minimum amount: the VAT claimed must be no less than €400 for a period of between 3 months and a year, and no less than €50 for a period of one year.
File the claim on your business account at impots.gouv.fr, before 30 September of the year following the one in which the VAT became chargeable.
Attach the required information: name and full address, email address, description of the activities for which the goods or services were acquired, claim period, declaration that no transactions barring a refund were carried out in the state concerned, intra-Community VAT number, IBAN and BIC bank details, and where applicable the mandate appointing an agent.
Attach digital copies of the original invoices above €1,000 excluding VAT, or €250 for fuel.
Break each good or service down under its code, and where you use code 10 "other", say which good or service it is.

The form, line by line

Claim period: It governs the minimum amount: €400 for a period of between 3 months and a year, €50 for a period of one year. Grouping a whole year therefore lowers the threshold.
Declaration of no barring transactions: The declaration that, during the period claimed, the business carried out no supply of goods or services barring a VAT refund in the state of refund. It is the third eligibility condition, written into the file.
Attachment thresholds: €1,000 and €250: Digital copies of the originals are required for invoices above €1,000 excluding VAT, and above €250 for fuel — a lower threshold, precisely where amounts come in small instalments.
Breakdown codes: Fuel; hire of means of transport; other costs relating to means of transport; road tolls and road user charges; travel costs such as taxi fares and public transport; accommodation; food, drink and restaurant services; admission to fairs and exhibitions; luxury, entertainment and hospitality costs; other.
Code 10 "other": Where it is used, the business must say which good or service is meant: the catch-all code does not excuse naming the cost.
Particulars required on invoices: Supplier's name and full address, intra-Community VAT number or tax identification number issued by the state of refund and that state's prefix (except on imports), date and number of the document, taxable amount and VAT amount in the currency of the state of refund, deductible VAT amount in that same currency, and where needed the deductible proportion as a percentage.

Good to know

The claim is filed in France, on the business account at impots.gouv.fr, and not with the authority of the country where the VAT was paid.
Some states did not ask for their decision messages to be relayed: Germany, Hungary, Luxembourg, the Netherlands, Poland, the Czech Republic and Sweden — so silence proves nothing.
The French tax administration publishes a document listing every VAT refund procedure across the member states.
Some states may ask for further information: that is what extends the processing time from 4 to 6 or 8 months.
The mechanism is symmetrical: a business established in the European Union outside France that paid VAT in France files on the electronic portal of ITS OWN state of establishment, on the same conditions and by the same 30 September deadline.
This procedure is not the same as reclaiming a French VAT credit, which goes through form 3519-SD and an entirely different route.

Common mistakes

Approaching the tax authority of the country where the VAT was paid: the claim is filed on the French business account, which passes it on.
Filing after 30 September of the year following chargeability: the deadline is not the end of the following calendar year.
Assuming a cost deductible in France is deductible everywhere: rights to deduct differ from state to state, and it is the law of the state of refund that governs.
Filing a claim below the minimum: €400 for a period of 3 months to a year, €50 for a one-year period — a quarterly claim that is too small is lost.
Attaching invoices only above €1,000 and forgetting the €250 threshold specific to fuel.
Using code 10 "other" without saying which good or service is meant.
Claiming when you carried out in that state supplies of goods, supplies of services or imports subject to VAT: the third condition is then not met.
Worrying about the absence of a decision message from Germany, Hungary, Luxembourg, the Netherlands, Poland, the Czech Republic or Sweden: those states did not ask for their messages to be relayed.

Frequently asked questions

Where is the claim filed?

On the business account at impots.gouv.fr, for a business established in France. A business established elsewhere in the European Union files on the electronic portal of its own state of establishment.

What is the deadline?

Before 30 September of the year following the one in which the VAT being reclaimed became chargeable.

Is there a minimum amount?

Yes. The VAT claimed must be no less than €400 for a period of between 3 months and a year, and no less than €50 for a period of one year.

Which invoices must be attached?

Digital copies of the original invoices above €1,000 excluding VAT, or above €250 for fuel — or else the originals of the invoices or commercial documents.

How long does the state have to reply?

4 months to process the claim, which can be extended to 6 or 8 months where further documents are requested.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in French

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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.