VAT actions that can be taken before the end of the year in France

Expiration of VAT deduction rights

Those liable for VAT who have failed to claim deduction rights on their 2019 returns may, without having to submit a complaint, reapply for VAT deduction until December 31, 2021.

VAT paid for canceled, terminated, or unpaid transactions

Taxpayers who have paid VAT on sales or services which were subsequently terminated, canceled, or which remain unpaid may request a refund of this tax no later than December 31 of the second year following the one during which the event giving rise to the right to refund occurred. These requests must be justified to the administration with the prior correction of the initial invoice.

VAT paid in error by a taxpayer in good faith

VAT invoiced and paid in error by a taxpayer in good faith, in particular for transactions that are not taxable or taxed at too high a rate, can be recovered according to the procedure connected to canceled, terminated, or unpaid transactions. Companies that have paid excess VAT in 2019 must therefore request credit or refund by December 31, 2021.