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French Tax Office extends June VAT Deadline

Postponement of 13th Directive VAT deadline by French Tax Office

The French Tax Office has confirmed the 13th Directive June VAT deadline has now been extended from June 30 2020 to September 30 2020. The change is as a direct result of the COVID-19 pandemic. This update applies to companies:

  • Established outside the European Union;
  • Who have paid French VAT during the year 2019; and
  • That have not carried out any supply for which they are liable for French VAT during 2019.

Changes to previous communication

The French Tax Office was the first to offer June Deadline exceptions because of COVID-19. They communicated that they would accept refund claims whereby only the original authorisation form and claim form were enclosed. The otherwise mandatory original invoices and supporting documents would be allowed to follow at a later time if companies had difficulties obtaining them due to current travel restrictions. This tolerance was in place for a limited time until the COVID-19 restrictive measures were eased.
It is not expected that these easements will be carried forward now that the deadline has been extended by 3 months. It is probable that the French Tax Office will expect to receive the full set of original documents to include original invoices, original Letter of Authority, and original Certificate for 13th Directive claims to be submitted under the 2020 deadline of September 30.

Taxback International is supporting and advising companies

Taxback International are in constant contact with global tax offices to keep up to date with easements on VAT obligations during the COVID-19 pandemic. We are closely monitoring if these will have any other effects on the June VAT Deadline.
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