As of January 1, 2025, a significant development in the tax administration landscape will take effect, marking a milestone in the unification of tax collection processes. The management of excise refund applications for certain energy products, excluding natural gas and coal, will transition from the Directorate General of Customs and Excise (DGDDI) to the Directorate General of Public Finances (DGFiP).
This change specifically affects taxis, road freight carriers, and collective road passenger carriers.
Submitting Refund Requests
From January 1, 2025, all reimbursement requests related to excise duties for fuel consumption must be directed to the DGFiP.
It’s important for stakeholders to note that applications concerning usage up to December 31, 2024, must still be submitted to the DGDDI. The processing of these applications will differ based on whether the company is registered in France or operates as a non-resident entity.
For French Companies
- Submission Process: French companies will now submit their requests electronically as part of their VAT returns.
- Details Required: To complete the refund request, companies must include information in Annex No. 3310-TIC of the VAT return. This includes details on the period of fuel use, total fuel volume, vehicle count, and more.
- Refund Mechanism: The requested refund will be directly deducted from the VAT due. Any remaining balance will be reimbursed by the appropriate tax department or the Directorate of Large Companies.
- Documentation: While supporting documents do not need to be submitted with the application, they must be readily accessible for administrative review.
- Tools for Calculation: A simulator will be available to assist companies in calculating eligible refund amounts and completing their VAT returns accurately.
For Non-Resident Companies
- Electronic Application: Non-resident companies must submit their requests using a specific online form.
- Application Processing: The Non-Resident Tax Directorate (DINR) will handle these applications.
- Further Information: Additional details and resources regarding this new system will soon be published on the relevant website.
Key Takeaways
This pivotal shift aims to streamline excise tax refund processes for both domestic and international businesses, providing clearer guidelines and enhanced efficiencies in tax administration.
Be sure to stay updated on upcoming resources to ensure compliance with these new protocols.
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