France changed the list of residents

The list of states whose residents are not obliged to appoint a French VAT representative has been recently amended and published in the Official Journal. The new list, effective as of 25 March 2017, is set to exclude Argentina but appoints several other countries to benefit from this procedure (Curaçao, Faroe Islands, French Polynesia, Ghana, Greenland, Japan, Mauritius, New Zealand, St. Martin, Aruba, St. Maarten, South Africa, Tunisia and Ukraine) in addition to Australia, Azerbaijan, Georgia, India, Iceland, Mexico, Moldova, Norway, Republic of Korea and St. Barthélemy (St Barts Island).

Guidelines on irrecoverable VAT claims have been published, concerning valid justification by the taxpayers in order to establish the recoverability of VAT claims and requests of payment of overpaid VAT.