France
- Tourist
Information - Taxes
The sales tax, or Value Added Tax (VAT), which ranges from 5.5%
to 19.6% is charged on the consumption of products in the European
Union, and only travelers from non-EU countries may obtain a refund
of this tax for single-store purchases in excess of 175€ (look
for the symbol Europe Tax-Free Shopping).
To claim tax back you must provide documentary evidence that the
goods have been exported, such as the invoice stamped by Customs.
Therefore when making the purchases, you must be issued a Retail
Export Form ("bordereau de détaxe") that you must
sign and which must be endorsed by Customs within three months of
the purchase, when you leave the European Union.
Before leaving
the European Union (articles should be exported in a term of 3 months),
the customs of France in the airport should confirm the purchase
and seal Tax-Free. Make sure that the local Customs Service endorses
the Retail Export Form and gives them back to you. Upon arrival
in your country, you should mail a copy of the form to the French
store and keep the "customer" copy in case of any possible
dispute with the store.
As Customs officers
may want to check them doo not forget to keep the goods with you
at all times when you apply for Customs endorsement of the Retail
Export Form at the point of departure from the European Union.
We suggest you
allow ample time to apply for Customs endorsement of the Retail
Export Form, as there may be long lines of travelers waiting to
get this endorsement, especially during the tourist season.
Within a reasonable
spell of time, you should receive the amount of refunded tax directly
from the store, payed according to your instructions, given on the
Retail Export Form (check mailed to your address, bank transfer
to your checking account or to your credit card account, etc…).
Note that if you do not receive your tax refund, you have to contact
the store and not the French Customs.
Some stores
may deduct the tax from the price of goods when you purchase them.
They do so under their own responsibility and you are still required
to apply for Customs endorsement of your Retail Export Form upon
leaving the European Union, even if you did not pay tax on the goods.
Important
reminder: The VAT can be refunded for goods, but not for services,
such as restaurants and bars.
Tourism Tax
During a stay
in France, visitors are usually asked to pay a tourism tax or a
flat-rate tourism tax, the rate of which is fixed by the local authority
and varies from €0.15 to €1.07 per person per day, according
to the quality and standard of the accommodation. This tax is collected
by the owner of the accommodation and will be included in your hotel
bill.
