France will require all 13th Directive claims to be filed electronically
The 13th Directive applies to non-EU businesses, not registered for VAT in France, that are applying for a VAT refund.
The new regulations state [French text] that 13th Directive submissions must be in an electronic format, and include scanned original copies of invoices, import documents and all other supporting documentation.
Previously, physical documents had to be submitted. That requirement could produce unforeseen difficulties. Digital 13th Directive submissions are mandatory from 1 July 2021.
What is the 13th Directive?
The 13th Directive is a mechanism for non-EU companies to reclaim VAT from EU member states. The precise 13th Directive procedure is different in each EU country, but the basic principle is the same.
In this case, Non-EU companies that have no obligation to register for VAT in France must use the 13th Directive to reclaim applicable VAT. Broadly, in such cases, you are eligible to reclaim VAT on goods and services supplies in the relevant EU country.
Do you need a fiscal representative?
Depending on where your company is based, you may require an intermediary in order to make a 13th Directive claim in France.
If you have any doubts, contact a VAT expert for guidance.
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