Via Madonna dello Schioppo, 67 - 47023 Cesena (FC) - Italy
Tel 0039-0547-380622 - FAX 0039-0547-630654 info@tva-international.it

France (t.a.m)

VAT REFUND IN FRANCE:
ALL NON RESIDENTS ARE ALLOWED TO GET IT

a) Refundable expenses: 
Motorway tolls, Diesel, Repairs, Washings, Breakdown services, Telephone, Hire (no cars), Hotels (only for clients/guests of the company) and Restaurants (only with regular invoices).

b) Suitable documents: 
Original DKV,UTA,ESSO,FINA,SHELL,IDS,LOMO invoices.
Original"VENTILATION DE TVA"for each UTA invoice.

Original paid cash INVOICES (NO RECEIPTS) of Diesel refuellings showing absolutely the following details:

  1. SUPPLIER'S STAMP
  2. DESCRIPTION OF THE PURCHASED GOODS
  3. QUANTITY OF LITRES REFUELLED
  4. TAXABLE AMOUNT
  5. VAT AMOUNT
  6. TOTAL PAID AMOUNT
  7. DATE AND NUMBER OF INVOICE
  8. COMPLETE HEADING OF THE PURCHASER FILLED IN BY THE SUPPLIER OR PURCHASER’S COMPLETE STAMP
  9. PAYMENT RECEIPT (e.g. cash bill or visa receipt, bank statements, etc.) TO BE ATTACHED TO THE PROPER INVOICE
  10. VAT RATES 19,60% - 5,50%.

N.B.: INVOICES WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY THE FRENCH AUTHORITY.

c) Registration for the electronic VAT refund system

d) Forwarding of the documents: 
Quarterly/six-monthly or yearly as soon as You get Your purchase invoices . We reccomend You to send the invoices before 31st March of the following year to our office.

e) Minimum VAT amounts:
Yearly application: € 50,00
Quarterly/six-monthly application: € 400,00

A D V I C E !
THE FRENCH CUSTOM HAS DECIDED TO REFUND HAULIERS THE “CARBON TAX” UPON REFUELLINGS MADE IN FRANCE UP TO 3 YEARS BACK. SHOULD YOU NEED ANY INFORMATION, PLEASE CONTACT OUR OFFICE.