增值税退税指南:  

法国

贵公司如何才能从法国获得增值税退税

在法国境外国家/地区注册的企业可针对在法国产生的任何费用增值税申请退税。
下文的信息详细说明了增值税退税资格的具体要求。其中包括法国境内可申请退税的费用类型、法国的增值税税率、截止日期和退税申请期限。
法国 | 圆旗视觉装置

贵公司位于何处?

欧盟

境内的企业

eu地图透明|增值税IT|法国

根据欧盟增值税退税指令,在欧盟成员国中进行了增值税登记的企业有资格针对法国境内的商业费用所产生的增值税申请退税。

非欧盟

境内的企业

非欧盟地图透明 | VAT IT | 法国

根据第13号指令,在欧盟境外进行增值税登记的企业有资格针对法国境内的商业费用所产生的增值税申请退税。

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

哪些国家与法国存在互惠关系?

所有国家都可申请

如希望获得有关增值税范围内互惠关系含义的详细说明,请点击此处:

哪些费用可在法国申请退税?

娱乐与招待

播放001 | VAT IT | 法国

娱乐

0%
床位001|增值税IT|法国

酒店与住宿

10%
吃001|增值税IT|法国

餐厅

10%

活动

麦克风001|增值税IT|法国

会议、展销会与展览

20%
惯例001|增值税IT|法国

培训课程及研讨会

20%

一般开支

货物001|增值税IT|法国

商品货物

20%
公司001 | IT增值税 | 法国

公司间费用

20%
椅子001|增值税IT|法国

办公费用

20%
传声筒001 | VAT IT | 法国

营销费用

20%
docs 001 | VAT IT | 法国

专业费用和应付帐款发票

20%

差旅相关

001号车|IT增值税|法国

租车

0%
燃油001 | IT增值税 | 法国

燃油

20%
火车001 | IT增值税 | 法国

公共交通

0%
| 法国|增值税|法国

出租车

0%

附加信息

贵公司可从法国申请多久之前的增值税退税?
前一年的1月至12月
法国的国外增值税退税申请截止期限是什么时候?
每年6月30日(自产生税收历年末6个月内)
从法国收到增值税退税需要多长时间?
根据您申请的复杂性和增值税机关的能力,最多可能需要4个月的时间才能从法国收到增值税退税。

需要法国增值税退税帮助?

您并不一定要亲自去做这件事。二十多年来,我们一直在帮助各大公司申请国外增值税退税。我们拥有专门的知识和技术,可以更快地处理您的退税,并能够处理可能出现的任何无法预见的增值税机关查询。

敬请下载完整的《国际增值税指南》,且不要错过最后申请期限

vatit header logo | VAT IT | 法国