You will need to digitize these receipts first, having them digitized from the start is therefore a significant time saving. You can make requests quarterly or annually.
In the case of a quarterly Sales tax recovery request, the minimum reimbursement threshold is € 400 and in the case of an annual request, the minimum reimbursement threshold is € 50. These two levels are intended to limit repeated Sales tax refund requests for small amounts.
What supporting documents are needed to recover intra-community Sales tax?
The supporting documents are the originals or dematerialized copies of invoices or import documents where the tax paid is mentioned.
Do not lose your proof (an invoice with Sales tax indicated for example) or have it in digital form therefore remains mandatory. Without proof, no Sales tax recovery. It is possible to find your Sales tax certificate online.
The mandatory information must also appear, in particular your intra-community Sales tax number and that of the supplier.
What are the reimbursement periods for intra-community Sales tax?
The reimbursement period for intra-community Sales tax is approximately 4 months. This is the deadline for notifying you of the decision to refund or not your intra-community Sales tax once the refund request has been made. This declaration period increases to 6 months in the event of a lack of supporting documents.
The actual refund will be made within 10 days after the refund request has been accepted. In the event of delay, interest may be paid as compensation. You just need to follow the steps to quickly recover your intra-community Sales tax. Using the state sales tax calculator will be wise there.
What is the deadline for requesting reimbursement of intra-community Sales tax?
To recover the Sales tax for year N, you must make a request before September 30 of year N + 1.
Refund requests must be made before September 30.
How to account for intra-community Sales tax?
If you buy a good in one of the member countries of the EU: you pay the Sales tax, the amount of which is indicated on the invoice.
We will focus here on the recovery of intra-community Sales tax : Sales tax in foreign countries of the European Union.
To find out more about how Sales tax works in country, we invite you to read our article: Sales tax on business expenses: everything you need to know
What is intra-community Sales tax?
When purchasing a good or service in the European Union, value added tax is paid by the purchaser. The rate is applied according to the Sales tax rate of the country where the transaction is made. However, just like Sales tax in country, this is deductible for the buyer and may give rise to a refund. What is the intra-community Sales tax number? Any company subject to Sales tax has an individual identification number issued by the tax services. To obtain this identifier, the company must contact the tax service on which it depends, it consists of the FR code, a two-digit numeric identifier and the SIREN number of the company.