增值稅退稅指南:  

法國 

貴公司如何才能從法國獲得增值稅退稅

在法國境外國家/地區註冊的企業可針對在法國產生的任何費用增值稅申請退稅。
下文的信息詳細說明了增值稅退稅資格的具體要求。其中包括法國境內可申請退稅的費用類型、法國的增值稅稅率、截止日期和退稅申請期限。
法國|圓形標誌視覺設備

貴公司位於何處?

歐盟

境內的企業

歐盟地圖透明|加值稅 IT |法國

根據歐盟增值稅退稅指令,在歐盟成員國中進行了增值稅登記的企業有資格針對法國境內的商業費用所產生的增值稅申請退稅。

非歐盟

境內的企業

非歐盟地圖透明|加值稅 IT |法國

根據第13號指令,在歐盟境外進行增值稅登記的企業有資格針對法國境內的商業費用所產生的增值稅申請退稅。

VAT in France: An Overview

In France, the value-added tax (VAT) is referred to as TVA—taxe sur la valeur ajoutée. VAT was fully introduced in France in 1968, making the country one of the first to adopt a VAT scheme, at an initial rate of 19%. 

Since then, VAT France rates have remained remarkably consistent and above the minimum standard set by the European Union. The most recent change occurred in 2014 when the standard value added tax rate increased from 19.6% to the current 20%. 

Current VAT Rates in France

When it comes to paying VAT, France has five rates, which are categorized as follows:

  • Standard (20%) – The standard VAT rate covers any good or service that doesn’t meet the qualifications of the reduced categories. Most products land here.
  • Intermediary (10%) – The first reduced rate applies to some forms of transportation, certain foods and non-alcoholic beverages, many pharmaceutical products, renovations and cleaning services, and some cultural activities (such as zoo and monument admission fees).
  • Reduced (5.5%) – The second reduced rate applies to essential groceries and water supplies, most books, feminine hygiene products, some medical supplies, and more.
  • Special (2.1%) – The third reduced rate is reserved for specific medications and medical supplies, livestock animals, approved newspapers and periodicals, and admission to some cultural events.
  • Zero (0%) – The VAT-exempt rate includes international and domestic travel via air or rail. A transaction may also be exempt from the VAT rate if it’s subject to another tax rate.  

If your company pays VAT on costs incurred in France and is not a registered business in the country, you can apply for a VAT refund. France gives you until June 30 of the following year to submit a VAT refund.

How to Pay VAT Bills in France

There are three potential schedules for VAT reporting in France:

  • Monthly – Most businesses fall under the monthly reporting scheme unless otherwise specified.
  • Quarterly – If your annual VAT liability stays below €4,000, you can file your VAT returns quarterly.
  • No set schedule – Under special circumstances, businesses need only file when undertaking certain activities.

No matter which rhythm you fall under, you’ll make your VAT payments via télépaiements. In other words, you’ll pay your bill online using direct debit, which can take up to three days to process. Payments must be made via the tax ministry’s online service.

Whether you file monthly or quarterly, your payment deadline falls between day 15 and 24 of the month following your tax period.

France VAT Compliance

If you import goods into France, buy or sell French goods, or store products in a French warehouse, you may need to complete VAT registration. Any business that registers for French VAT must comply with the country’s tax laws.

To comply with French VAT regulations, you must adhere to the following instructions:

  • Sign all documents and submit them on time
  • Include the necessary disclosure details on all invoices
  • Utilize the approved foreign currency rates
  • Keep all accounts and records for a minimum of 10 years

To learn more about French VAT compliance or if you have concerns about laws and regulations from this EU member state, be sure to contact VAT IT today.

______________________________

Sources:

Organisation for Economic Cooperation and Development. Consumption Tax Trends – France. https://www.oecd.org/tax/consumption/consumption-tax-trends-france.pdf

European Commission. What is VAT? https://ec.europa.eu/taxation_customs/what-vat_en 

economie.gouv.fr. Quels sont les taux de TVA en vigueur en France et dans l’Union européenne ? https://www.economie.gouv.fr/cedef/taux-tva-france-et-union-europeenne

哪些國家與法國存在互惠關係?

所有國家都可申請

如希望獲得有關增值稅範圍內互惠關係含義的詳細說明,請點擊此處:

哪些費用可在法國申請退稅?

應酬與招待

播放 001 |加值稅 IT |法國

應酬

0%
床 001 |加值稅 IT |法國

酒店與住宿

10%
吃 001 |加值稅 IT |法國

餐廳

10%

活動

麥克風 001 |加值稅 IT |法國

會議、展銷會與展覽

20%
公約 001 |加值稅 IT |法國

培訓課程及研討會

20%

一般開支

商品 001 |加值稅 IT |法國

商品貨物

20%
公司 001 |加值稅 IT |法國

公司間費用

20%
椅子 001 |加值稅 IT |法國

辦公費用

20%
擴音器001|加值稅 IT |法國

營銷費用

20%
文檔 001 |加值稅 IT |法國

專業費用和應付帳款發票

20%

差旅相關

汽車 001 |加值稅 IT |法國

租車

0%
燃料 001 |加值稅 IT |法國

燃油

20%
火車 001 |加值稅 IT |法國

公共交通

0%
|加值稅 IT |法國

出租車

0%

附加信息

貴公司可從法國申請多久之前的增值稅退稅?
前一年的1月至12月
法國的國外增值稅退稅申請截止期限是什麼時候?
每年6月30日(自產生稅收歷年末6個月內)
從法國收到增值稅退稅需要多長時間?
根據您申請的複雜性和增值稅機關的能力,最多可能需要4個月的時間才能從法國收到增值稅退稅。

需要法國增值稅退稅幫助?

您並不一定要親自去做這件事。二十多年來,我們一直在幫助各大公司申請國外增值稅退稅。我們擁有專門的知識和技術,可以更快地處理您的退稅,並能夠處理可能出現的任何無法預見的增值稅機關查詢。

敬請下載完整的《國際增值稅指南》,且不要錯過最後申請期限

瓦蒂特標題徽標|加值稅 IT |法國