reclaim VAT taxi France

Taxi costs in France fall under the refund scheme

VAT on a taxi ride during a business trip to France is in principle among the cost categories that can be reclaimed via the European refund scheme. Passenger transport is one of the ten standard categories into which expenditures for refund are classified, and a taxi receipt that can be linked to a business trip falls within it. This applies alongside other travel-related costs such as fuel, tolls and accommodation, which can be included in the same request.

Whether a specific taxi receipt is actually approved depends on what France allows as the refund country and the information on the receipt. Some Member States impose additional requirements on the type of supporting document or exclude certain expenses within a cost category; this varies by country and is set out in the Requirements list that the Tax Administration maintains per refund country. During processing, each receipt is therefore not only classified by cost category, but also checked against what applies specifically for France, before it is included in a request.

What this is based on

The right to reclaim VAT from another Member State, including the classification into cost categories such as passenger transport, derives from Council Directive 2008/9/EC on the refund of VAT to taxable persons not established in the territory of the Member State. Which conditions and restrictions France specifically applies in this regard — for example for taxi costs within that category — is set out in the Requirements list for VAT refund from other EU countries of the Tax Administration, per country