Information on VAT - Sales Tax

1.

If the delegate is an EU resident (individual or company) and is not registered for VAT then the Individual/ company cannot claim a refund of the VAT paid.

2.

If the delegate is an EU Resident (individual or company) and is registered for VAT then the Individual / company can claim a full refund of the VAT paid. The VAT should be recoverable by means of an electronic VAT refund in the delegates country on the basis that the expense is for business purposes. The procedures for reclaim should be available from the delegates local tax authorities.

3.

If the delegate is resident outside of the EU (individual or company) then there is a mechanism for making a refund of VAT paid claim through the French Revenue Authorities. Business Customers resident outside the EU should be able to recover the VAT by means of a Thirteenth Directive Reclaim application to the French VAT authorities and not to the delegates  local tax office. The Non EU Business customers must appoint a French VAT representative to complete the application on their behalf. Applications must be accompanied by written proof from the competent authorities in the resident's country that the claimant is carrying on an economic activity, therefore it will not apply to individuals who incur the expense personally.