{"id":2118756,"date":"2026-09-10T09:58:22","date_gmt":"2026-09-10T07:58:22","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/09\/10\/foreign-company-france-vat-credit-refund-3519-claim\/"},"modified":"2026-09-10T10:22:05","modified_gmt":"2026-09-10T08:22:05","slug":"foreign-company-france-vat-credit-refund-3519-claim","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/09\/10\/foreign-company-france-vat-credit-refund-3519-claim\/","title":{"rendered":"Your French Company Is Owed a VAT Refund: How a Foreign Owner Claims the Credit de TVA, Gets Paid, and Answers a Refusal"},"content":{"rendered":"

Your French subsidiary has paid more value added tax than it collected, and several thousand euros of your cash now sit with the French Treasury. For a foreign founder, this is usually a surprise: in France, a value added tax credit is not lost, but it is never refunded on its own. You must claim it, in the right form, above a legal minimum, and on time. When the claim is clean, the local corporate tax office pays by bank transfer. When it is not, the office asks for documents, refuses, or stays silent, and each week of delay costs you cash flow. This guide explains the full path in English: how a foreign-owned French company claims its cr\u00e9dit de TVA<\/em>, the monthly 760 euro route and the January annual route, the invoice file that gets paid without a fight, the corrected-invoice trap decided by the Conseil d’\u00c9tat in 2025, what to do when the tax office refuses or offsets your claim, the late-payment interest you can demand, and the penalties for claiming what you are not owed.<\/p>\n

I. How do I claim a French VAT credit refund as a foreign owner<\/h2>\n

A. When France owes your company money: the 760 euro monthly claim and the January annual claim<\/h3>\n

A French VAT credit appears through a simple subtraction. Each month or quarter, your company files its VAT return, the CA3<\/em>, which sets the VAT it collected on sales against the VAT it paid on purchases and expenses, called deductible VAT. Article 271 of the French Tax Code states the principle: \u201cLa taxe d\u00e9ductible dont l’imputation n’a pu \u00eatre op\u00e9r\u00e9e peut faire l’objet d’un remboursement dans les conditions, selon les modalit\u00e9s et dans les limites fix\u00e9es par d\u00e9cret en Conseil d’Etat.\u201d<\/a> In plain English, deductible VAT you could not set against collected VAT can be refunded, under conditions set by regulation. Exporters, companies buying equipment before selling anything, and businesses with heavy upfront costs are the typical holders of such credits.<\/p>\n

The first choice is to carry the credit forward against future VAT due, which costs nothing and requires no form. The second choice is to ask for cash, and that request is mandatory in form: Annex II to the Tax Code provides that \u201cLe remboursement de la taxe sur la valeur ajout\u00e9e d\u00e9ductible dont l’imputation n’a pu \u00eatre op\u00e9r\u00e9e doit faire l’objet d’une demande des assujettis. Le remboursement porte sur le cr\u00e9dit de taxe d\u00e9ductible constat\u00e9 au terme de chaque ann\u00e9e civile\u201d<\/a>. No request, no refund. A foreign shareholder who assumes the Treasury pays back automatically will wait forever.<\/p>\n

For companies under the standard VAT system, the r\u00e9gime r\u00e9el normal<\/em>, which file the return described in Article 287 of the Tax Code \u2014 \u201cLes redevables soumis au r\u00e9gime r\u00e9el normal d’imposition d\u00e9posent mensuellement la d\u00e9claration vis\u00e9e au 1 indiquant, d’une part, le montant total des op\u00e9rations r\u00e9alis\u00e9es, d’autre part, le d\u00e9tail des op\u00e9rations taxables.\u201d<\/a> \u2014 the fast track is monthly or quarterly. The regulation provides that \u201cpeuvent demander un remboursement lorsque la d\u00e9claration mentionn\u00e9e au 2 de l’article 287 du code g\u00e9n\u00e9ral des imp\u00f4ts fait appara\u00eetre un cr\u00e9dit de taxe d\u00e9ductible. La demande de remboursement doit porter sur un montant au moins \u00e9gal \u00e0 760 \u20ac.\u201d<\/a> In practice, as soon as your monthly or quarterly CA3 shows a credit of 760 euros or more, you can claim it back immediately instead of waiting for year end. If your company files only once a year, the same article requires patience: \u201cLes demandes de remboursement doivent \u00eatre d\u00e9pos\u00e9es au cours du mois de janvier et porter sur un montant au moins \u00e9gal \u00e0 150 \u20ac.\u201d<\/a><\/p>\n

Companies under the simplified system, the r\u00e9gime simplifi\u00e9 d’imposition<\/em>, claim once a year with the annual return once the 150 euro floor is reached. There is one useful exception for them: when the credit comes from buying fixed assets, equipment or premises, they can claim at the time of a half-yearly instalment, provided the claim reaches 760 euros and is backed by invoices. A foreign founder who has just capitalised a French subsidiary and bought machinery should know this exception, because it brings cash back months earlier.<\/p>\n

New businesses get a specific favour confirmed by the Ministry of the Economy: a company starting its activity with no sales yet can claim the full deductible VAT on its launch expenses. For a foreign group setting up a French subsidiary that rents premises, hires, and buys equipment before invoicing its first client \u2014 the classic path described in our guide to setting up a company in France as a foreign founder<\/a> \u2014 this early claim often represents the first five-figure cash recovery of the French project. If your VAT registration itself is stuck, read first our guide on French VAT registration refused or delayed<\/a>, because without a VAT number there is no CA3 and no refund.<\/p>\n

Filing is fully electronic. If your accountant works in EDI mode, the \u00e9change de donn\u00e9es informatis\u00e9<\/em>, the accountant transmits the claim files. If you file in EFI mode, the \u00e9change de formulaires informatis\u00e9<\/em>, you claim from the professional account on impots.gouv.fr under \u201cMes services\u201d, \u201cD\u00e9clarer\u201d, \u201cTVA\u201d, then \u201cEffectuez une demande de remboursement de cr\u00e9dit de TVA\u201d, indicating the reference period. Use form number 3519-SD for a refund during the year under the standard system, and form 3517-S for the annual claim under the simplified system. The local corporate tax office, the SIE (service des imp\u00f4ts des entreprises)<\/em>, examines the request, may ask for supporting documents, and pays by bank transfer when the decision is favourable. Make sure the bank account details, the RIB<\/em>, registered with the SIE are current: refunds paid to a closed foreign account are a classic source of months of delay for companies whose founders manage cash from London, New York, or Dubai.<\/p>\n

B. The file that gets paid: invoices, CA3 returns and the corrected-invoice trap<\/h3>\n

The SIE pays clean files and questions the rest. Deduction in France starts with the invoice. Article 289 of the Tax Code requires that \u201cTout assujetti est tenu de s’assurer qu’une facture est \u00e9mise, par lui-m\u00eame, ou en son nom et pour son compte, par son client ou par un tiers\u201d<\/a>, and Article 271 only allows deduction of VAT shown on invoices drawn up in compliance with that article. For a foreign-owned company, this means every euro of the claimed credit must rest on a compliant supplier invoice held in your records: supplier name and VAT number, date, description, price, and VAT amount. Before claiming, reconcile the claim with the CA3 returns already filed. A mismatch between the credit shown on the CA3 and the amount requested on form 3519 is the most common trigger for a document request, and a missed or late CA3 poisons the whole file \u2014 see our guide on missed French VAT returns and how to fix the penalties<\/a>. If your VAT number itself shows as invalid in the European VIES register, fix that first with our guide on an invalid VIES number and reverse-charge errors<\/a>, because intra-Community purchases without a valid number draw systematic attention.<\/p>\n

Then comes the trap that cost one French group years of litigation: VAT wrongly shown on an invoice. Article 283 of the Tax Code provides that \u201cToute personne qui mentionne la taxe sur la valeur ajout\u00e9e sur une facture est redevable de la taxe du seul fait de sa facturation.\u201d<\/a> If your company invoiced VAT by mistake, it owes that VAT to the Treasury simply because it appears on the invoice, even if the underlying transaction was not taxable. The only way out is a correcting invoice, a facture rectificative<\/em>, that removes the wrongly charged tax, booked on the return for the month of the correction.<\/p>\n

The Conseil d’\u00c9tat drew the full consequences in a decision of 15 January 2025, RAGT Semences, number 473736 (official text on L\u00e9gifrance<\/a>). A French seed company had sold study work on plant genetic heritage in 2011 for nearly 15 million euros and paid the corresponding VAT to the Treasury. After an audit of the buyer, the tax administration took the view that the sale was not subject to VAT. The seller issued a first correcting invoice, booked the wrongly invoiced tax on its November 2016 turnover return, and claimed a VAT credit refund on 21 December 2016. The administration rejected that claim. The company then issued a second correcting invoice replacing the first, booked the amount on its March 2018 return, and filed a new refund claim on 20 April 2018, which was granted on 7 May 2018. It then claimed late-payment interest from the date of the original 2011 payment. The administrative court of Toulouse rejected the interest claim on 15 June 2020 in judgment number 1806045, the administrative court of appeal of Toulouse confirmed on 16 March 2023 in decision number 20TL22671, and the Conseil d’\u00c9tat rejected the appeal. The court approved the appeal judges’ reasoning that the May 2018 refund covered not the VAT collected and paid after the wrong initial invoice, but the credit born of its correction, so interest could only run from the claim that revealed the refundable credit, not from the 2011 payment. Three lessons for a foreign owner follow. First, never claim a refund of VAT you invoiced by error without issuing the correcting invoice first; until corrected, that tax is legally due. Second, each new claim opens a distinct tax case: the court held that the April 2018 request concerned a different credit and therefore \u201couvrait, par suite, une instance fiscale distincte de celle qui avait \u00e9t\u00e9 ouverte pr\u00e9c\u00e9demment, de sorte que l’administration devait \u00eatre regard\u00e9e comme ayant statu\u00e9 sur une nouvelle demande et non comme \u00e9tant revenue sur sa d\u00e9cision, non contest\u00e9e, de rejet de la premi\u00e8re demande\u201d<\/em>. A rejected claim you do not challenge becomes final; a second claim is a new case, not a reopening of the first. Third, interest runs from the claim, never from the original payment \u2014 the point developed below.<\/p>\n

Practical checklist before you click \u201csend\u201d on form 3519: the credit equals the CA3 line for the period; every invoice above materiality is held, compliant, and in the company’s name; intra-Community acquisitions appear on the return with supplier VAT numbers validated in VIES; any wrongly charged VAT has been neutralised by a correcting invoice booked this period; the RIB at the SIE is active; and the claim reaches 760 euros, or 150 euros for a January annual claim. A file meeting these six points is usually paid without questions.<\/p>\n

II. What if the French tax office refuses or delays my VAT refund<\/h2>\n

A. The tax office says no or stays silent: objection deadlines and the compensation defence<\/h3>\n

Refusals come in three shapes. The SIE may expressly reject the claim, it may ask for documents and then reject, or it may say nothing, which after the legal waiting period counts as an implicit rejection you can challenge. In all three cases, the first step from abroad is to identify the exact ground: below-threshold amount, missing invoices, CA3 mismatch, credit arising from exempt transactions without deduction rights, or suspicion of fraud. Ask the SIE for the written reasons and the legal basis. A refusal that cites no text is fragile; a refusal that cites a precise article tells you what evidence to produce.<\/p>\n

Watch the clock. A rejected refund must be contested through the standard tax claim, the r\u00e9clamation contentieuse<\/em>, within the general time limit of the tax procedure: \u201cPour \u00eatre recevables, les r\u00e9clamations relatives aux imp\u00f4ts autres que les imp\u00f4ts directs locaux et les taxes annexes \u00e0 ces imp\u00f4ts, doivent \u00eatre pr\u00e9sent\u00e9es \u00e0 l’administration au plus tard le 31 d\u00e9cembre de la deuxi\u00e8me ann\u00e9e suivant celle\u201d<\/a> of the event giving rise to the claim, including, for taxes with no assessment notice, the payment of the contested tax. A foreign parent that discovers a refused 2024 refund during the 2027 group audit may already be out of time. Diary the deadline on the day of the refusal, not on the day someone in the group finds time to look at France.<\/p>\n

The administration sometimes answers a refund claim with an offset: it admits part of your credit but deducts VAT shortfalls it says it found for the same period, relying on the compensation mechanism of Article L. 203 of the Book of Tax Procedures, which provides that \u201cLorsqu’un contribuable demande la d\u00e9charge ou la r\u00e9duction d’une imposition quelconque, l’administration peut, \u00e0 tout moment de la proc\u00e9dure et malgr\u00e9 l’expiration des d\u00e9lais de prescription, effectuer ou demander la compensation dans la limite de l’imposition contest\u00e9e, entre les d\u00e9gr\u00e8vements reconnus justifi\u00e9s et les insuffisances ou omissions de toute nature constat\u00e9es dans l’assiette ou le calcul de l’imposition au cours de l’instruction de la demande.\u201d<\/a> The Conseil d’\u00c9tat closed this door for refund claims in a decision of 16 December 2022, La ferme enfantine, number 451343 (official text on L\u00e9gifrance<\/a>). A children’s farm company had claimed a 40,000 euro VAT credit for March 2012 on 20 April 2012; the claim was implicitly rejected, the administrative court of Toulon dismissed the case on 16 September 2019 in judgment number 1700650, and the administrative court of appeal of Marseille dismissed the appeal on 2 February 2021 in decision number 19MA04957. Before the appeal court, the minister had asked for compensation between the claimed refund and VAT shortfalls allegedly found for the same period. The Conseil d’\u00c9tat annulled the appeal decision, holding that \u201cla compensation qu’elles pr\u00e9voient ne peut \u00eatre mise en \u0153uvre ou demand\u00e9e par l’administration qu’\u00e0 l’occasion d’une demande de d\u00e9charge ou de r\u00e9duction d’imposition pr\u00e9sent\u00e9e par le contribuable\u201d<\/a>, so that, faced with a VAT credit refund claim, the court could not grant compensation for an alleged insufficiency in VAT paid for the disputed period. In short, compensation under Article L. 203 belongs to challenges against an assessment, not to refund claims. If the SIE answers your 3519 with an offset, this decision is the text to cite in the objection: the administration must assess the claimed credit on its own merits and pursue any shortfall through a proper reassessment, which you can then contest separately.<\/p>\n

When the written objection fails, the case goes to the administrative court, the tribunal administratif<\/em>, of the place of the SIE, with appeal to the cour administrative d’appel<\/em> and, on points of law, to the Conseil d’\u00c9tat. Foreign companies litigate from abroad through a French lawyer with a signed mandate; hearings rarely require the founder’s presence. Keep every filing receipt, every SIE letter, and proof of each invoice: French tax judges decide on documents, and the file you build at the claim stage is the file you plead with two years later.<\/p>\n

B. Late payment earns interest, false claims earn penalties: what a foreign owner risks on both sides<\/h3>\n

Money that arrives late is not just an annoyance; French law prices it. Article L. 208 of the Book of Tax Procedures provides that \u201cQuand l’Etat est condamn\u00e9 \u00e0 un d\u00e9gr\u00e8vement d’imp\u00f4t par un tribunal ou quand un d\u00e9gr\u00e8vement est prononc\u00e9 par l’administration \u00e0 la suite d’une r\u00e9clamation tendant \u00e0 la r\u00e9paration d’une erreur commise dans l’assiette ou le calcul des impositions, les sommes d\u00e9j\u00e0 per\u00e7ues sont rembours\u00e9es au contribuable et donnent lieu au paiement d’int\u00e9r\u00eats moratoires dont le taux est celui de l’int\u00e9r\u00eat de retard pr\u00e9vu \u00e0 l’article 1727 du code g\u00e9n\u00e9ral des imp\u00f4ts.\u201d<\/a> The same article adds that \u201cLes int\u00e9r\u00eats courent du jour du paiement. Ils ne sont pas capitalis\u00e9s.\u201d<\/a><\/p>\n

The RAGT Semences decision quoted above gives this text its precise meaning for VAT credits. The Conseil d’\u00c9tat held that \u201cles remboursements de taxe sur la valeur ajout\u00e9e obtenus par un redevable apr\u00e8s le rejet par l’administration d’une r\u00e9clamation, qui ont le caract\u00e8re de d\u00e9gr\u00e8vement contentieux de la m\u00eame nature que celui prononc\u00e9 par un tribunal, doivent donner lieu au paiement d’int\u00e9r\u00eats moratoires\u201d<\/a>, and fixed the starting point: \u201cCeux-ci courent, s’agissant de la proc\u00e9dure de remboursement de cr\u00e9dits de taxe sur la valeur ajout\u00e9e r\u00e9sultant d’un exc\u00e9dent de taxe d\u00e9ductible sur la taxe collect\u00e9e, pour laquelle il n’y a pas de paiement ant\u00e9rieur de la part du redevable, \u00e0 compter de la date de la r\u00e9clamation qui fait appara\u00eetre le cr\u00e9dit remboursable.\u201d<\/a> Two consequences matter for cash planning. First, a VAT credit refund obtained after the administration rejected your claim carries late-payment interest at the statutory late-payment rate, because it counts as disputed relief of the same nature as relief ordered by a court. Second, interest runs from the date of the claim that revealed the refundable credit, since there is no earlier payment by the taxpayer in a credit-refund procedure. A founder who waits a year before claiming therefore loses a year of interest as well as a year of cash: file early, claim interest in the objection letter, and compute it up to the payment date.<\/p>\n

The mirror risk is claiming too much. French tax law punishes the undue collection of a tax claim severely. Article 1729 of the Tax Code provides that \u201cla restitution d’une cr\u00e9ance de nature fiscale dont le versement a \u00e9t\u00e9 ind\u00fbment obtenu de l’Etat\u201d<\/a> triggers a surcharge of 40 percent for a deliberate failure and 80 percent for fraudulent manoeuvres, on top of repaying the principal with late interest. A VAT refund obtained on false invoices, on purchases unrelated to taxable activity, or on credits that were already carried forward and used, falls squarely in this provision. The SIE cross-checks large claims against supplier filings, customs data for imports, and the European invoice trail; a foreign-owned company whose French bookkeeping is kept abroad in another language with approximate translations is a natural audit target. Keep the French-compliant invoices, the CA3 history, the bank proofs of payment to suppliers, and the reconciliation between the claim and the accounts for the full retention period. If an error is found internally after payment, repaying spontaneously with a corrected return almost always costs less than waiting for the audit.<\/p>\n

One boundary must be clear, because it determines which procedure you use. Everything above concerns a company established in France \u2014 your French SAS or SARL with its si\u00e8ge social<\/em> and SIREN number, filing CA3 returns to its SIE. A foreign company with no French establishment that paid French VAT on expenses recovers it through a different European procedure, the 8th and 13th Directives route with its 30 September deadline, which our French-language guide on VAT refunds for foreign companies not established in France<\/a> explains. Using the wrong route \u2014 a 3519 for a non-established company, or a Directive claim for a French subsidiary \u2014 guarantees a refusal. Foreign groups with both a French subsidiary and direct cross-border sales into France often need both procedures in parallel, each with its own forms and deadlines.<\/p>\n

Conclusion<\/h2>\n

A French VAT credit is real cash, but France only returns it to companies that ask properly. File the CA3 each period, claim from 760 euros a month or quarter under the standard system or each January from 150 euros for annual claims, hold compliant invoices for every euro, neutralise wrongly charged VAT with a correcting invoice before claiming, and keep the bank details at the SIE current. When the office refuses or stays silent, object in writing before 31 December of the second following year, refuse any informal offset raised under Article L. 203, and demand late-payment interest from the date of your claim. When the office pays, verify that a later audit cannot reclassify the credit, and never claim twice for the same period without treating the second filing as a new case. For a foreign owner managing France from another time zone, the discipline is simple: a clean monthly file gets paid, a neglected file becomes a dispute, and a disputed file needs a lawyer early, while the evidence is fresh and the deadlines still open.<\/p>\n

Need a quick opinion on your case<\/h2>\n

Get a phone consultation within 48 hours with a lawyer from the firm. Call +33 6 46 60 58 22<\/a> or write through the contact page<\/a>. We assist foreign companies in Paris and across \u00cele-de-France, in English, from the monthly VAT claim and the SIE document request to the objection, the interest computation, and the hearing before the administrative court.<\/p>\n","protected":false},"excerpt":{"rendered":"

DRAFT CONSERVE \u2014 quasi-doublon de l article du 26 aout 2026 sur le refus de remboursement de credit de TVA ; depublie en attente d un angle distinct.<\/p>\n","protected":false},"author":251031309,"featured_media":16287,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kj_source_type":"","_kj_official_id":"","_kj_official_url":"","_kj_judilibre_id":"","_kj_jur":"","_kj_lieu":"","_kj_chambre":"","_kj_rg":"","_kj_date":"","activitypub_content_warning":"","activitypub_content_visibility":"","activitypub_max_image_attachments":4,"activitypub_interaction_policy_quote":"anyone","activitypub_status":"federated","footnotes":""},"categories":[80314,80313],"tags":[],"class_list":["post-2118756","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-decryptage","category-doing-business-in-france"],"yoast_head":"\nYour French Company Is Owed a VAT Refund: How a Foreign Owner Claims the Credit de TVA, Gets Paid, and Answers a Refusal - 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