VAT: 8th / 13th Directive refunds - last month to act

September 09, 2020

Beware! Only some days left to file in France a request for the refund of foreign VAT incurred in 2019 (known as “8th Directive” and “13th Directive” refund procedures).

In principle, a taxable person established in the European Union must submit its VAT refund requests for VAT incurred in another Member State no later than September 30th of the year following the one during which this VAT amount has been incurred. Taxable persons established outside of the European Union (so-called "13th Directive" procedure) had to make this request by June 30th at the latest.

Yet, one of the consequences of the COVID epidemic in France is the extension, to September 30th, 2020,of the deadline applicable to 2019 VAT refund requests filed by persons established outside of the European Union and which are not VAT registered in France (so-called “13th directive” refund requests).

Indeed, this deadline, usually set for June 30th of the following year, was exceptionally set for September 30th, 2020 with respect to the amounts of French VAT incurred during the calendar year 2019 by non-EU persons.

This date of September 30, 2020, is also the deadline set for the filing, by French taxable persons, of their refund requests relating to VAT incurred in 2019 in other EU countries, when the local domestic VAT refund process cannot be used (procedure foreseen by the former " 8th Directive ”, now replaced by Directive 2008/9/CE).

In this regard, we remind French taxable persons that the amounts of British VAT incurred during the calendar year 2019 must, despite the formal occurrence of Brexit in January 2020, be reclaimed through Directive 2008/9/EC at the latest on September 30, 2020, if they cannot use the British domestic refund procedure.

Our VAT team is at your service to prepare and file such VAT refund requests.

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