Business and activity taxes · France and Switzerland : separate country-labelled rules
VAT credit refund: reconcile the supporting records
A VAT credit refund requires a reconciliation between the relevant return, deductible purchases and supporting records. Registration alone does not establish an entitlement to cash repayment. France and Switzerland use different reporting and settlement frameworks. The worksheet separates the period being claimed from future rule changes and prepares the evidence without filing a return or guaranteeing the tax authority's decision.
- Official texts cited
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- Drafted with AI assistance, our method
General legal information with official references and dated checks. It is not personalised advice: for a decision that commits you, have your situation checked by a qualified professional.
Julie by AlphaDeep
Which invoices support the French deduction?
CGI 271 connects deductions to its transaction and invoice conditions. A company-addressed invoice does not settle every classification.
Read the referencesYour question concerns “VAT credit refund: reconcile the supporting records”. I can help organise the facts and records. Which document have you received or prepared, and is this a French or Swiss matter?
3 free questions at signup. Avoid names and sensitive information.
Which records are still missing from your file?
Indicate which records you have. The result identifies gaps and prepares a complete question for Julie, without requiring an account.
Fictional example · Your preparation
Point to complete: Refusal and grounds. Separate initial request, tax claim and reasoned decision. Their legal effects and follow-up are different.
- VAT period and regime
- Record available
- Credit and invoices
- Record available
- Request and receipt
- Record available
- Refusal and grounds
- Needs checking
- Records indicated
- 3 / 4
- Arithmetic result
- 100.00
- Which refusal or disagreement was communicated?
Use one currency and one period. Initial figures are fictional; the result is arithmetic only. Amounts must already be classified under the applicable regime and method. This reconciliation decides neither deductibility nor refund entitlement. This worksheet organises records; it does not establish admissibility, entitlement or a procedural outcome.
Which VAT credit is claimed for repayment?
Identify period, regime and return. A ledger balance alone does not establish refund entitlement.
CGI art.271CGI annexeII art.242-0 ALivre des procédures fiscales art.R*198-10Livre des procédures fiscales art.R*199-1641.20 : Art. 88 Remboursement641.20 : Art. 82 Décisions de l’AFC641.20 : Art. 83 RéclamationDGFiP : Demande de remboursement de crédit de TVA
Which documents answer which questions?
| Record or information | Issue to check |
|---|---|
| VAT period and regime | Identify period, regime and return. A ledger balance alone does not establish refund entitlement. |
| Credit and invoices | CGI 271 connects deductions to its transaction and invoice conditions. A company-addressed invoice does not settle every classification. |
| Request and receipt | France's annexII242-0A concerns a qualifying unapplied-credit request. Keep return, application and receipt. |
| Refusal and grounds | Separate initial request, tax claim and reasoned decision. Their legal effects and follow-up are different. |
CGI art.271CGI annexeII art.242-0 ALivre des procédures fiscales art.R*198-10Livre des procédures fiscales art.R*199-1641.20 : Art. 88 Remboursement641.20 : Art. 82 Décisions de l’AFC641.20 : Art. 83 RéclamationDGFiP : Demande de remboursement de crédit de TVA
Which invoices support the French deduction?
CGI 271 connects deductions to its transaction and invoice conditions. A company-addressed invoice does not settle every classification.
Which request was actually submitted?
France's annexII242-0A concerns a qualifying unapplied-credit request. Keep return, application and receipt.
Which official provision helps explain this situation?
Le remboursement de la taxe sur la valeur ajoutée déductible dont l'imputation n'a pu être opérée doit faire l'objet d'une demande des assujettis. Le remboursement porte sur le crédit de taxe déductible constaté au terme de chaque année civile (1).
In plain English: It compares already classified input tax, output tax in the same scope and credit already applied or repaid. It determines neither deduction nor refund eligibility.
Which refusal or disagreement was communicated?
Separate initial request, tax claim and reasoned decision. Their legal effects and follow-up are different.
What does the reconciliation calculate?
It compares already classified input tax, output tax in the same scope and credit already applied or repaid. It determines neither deduction nor refund eligibility.
CGI art.271CGI annexeII art.242-0 ALivre des procédures fiscales art.R*198-10Livre des procédures fiscales art.R*199-1641.20 : Art. 88 Remboursement641.20 : Art. 82 Décisions de l’AFC641.20 : Art. 83 RéclamationDGFiP : Demande de remboursement de crédit de TVA
What Swiss decision framework is separate?
LTVA 88 surplus repayment has reservations;82 concerns a reasoned AFCdecision on a disputed right, and83 the objection framework. A request is not automatically an objection.
CGI art.271CGI annexeII art.242-0 ALivre des procédures fiscales art.R*198-10Livre des procédures fiscales art.R*199-1641.20 : Art. 88 Remboursement641.20 : Art. 82 Décisions de l’AFC641.20 : Art. 83 RéclamationDGFiP : Demande de remboursement de crédit de TVA
Does a positive balance guarantee interest or litigation success?
No. Applicable act, receipt and conditions require review. No individual court deadline or guaranteed interest amount is calculated.
What does the VAT-credit file deliver?
It connects period, invoices, request and grounds. It guarantees no refund and files no objection.
What other questions arise in this file?
Which invoices support the French deduction?
CGI 271 connects deductions to its transaction and invoice conditions. A company-addressed invoice does not settle every classification.
CGI art.271CGI annexeII art.242-0 ALivre des procédures fiscales art.R*198-10Livre des procédures fiscales art.R*199-1641.20 : Art. 88 Remboursement641.20 : Art. 82 Décisions de l’AFC641.20 : Art. 83 RéclamationDGFiP : Demande de remboursement de crédit de TVA
Which refusal or disagreement was communicated?
Separate initial request, tax claim and reasoned decision. Their legal effects and follow-up are different.
CGI art.271CGI annexeII art.242-0 ALivre des procédures fiscales art.R*198-10Livre des procédures fiscales art.R*199-1641.20 : Art. 88 Remboursement641.20 : Art. 82 Décisions de l’AFC641.20 : Art. 83 RéclamationDGFiP : Demande de remboursement de crédit de TVA
What does the reconciliation calculate?
It compares already classified input tax, output tax in the same scope and credit already applied or repaid. It determines neither deduction nor refund eligibility.
CGI art.271CGI annexeII art.242-0 ALivre des procédures fiscales art.R*198-10Livre des procédures fiscales art.R*199-1641.20 : Art. 88 Remboursement641.20 : Art. 82 Décisions de l’AFC641.20 : Art. 83 RéclamationDGFiP : Demande de remboursement de crédit de TVA
Does a positive balance guarantee interest or litigation success?
No. Applicable act, receipt and conditions require review. No individual court deadline or guaranteed interest amount is calculated.
CGI art.271CGI annexeII art.242-0 ALivre des procédures fiscales art.R*198-10Livre des procédures fiscales art.R*199-1641.20 : Art. 88 Remboursement641.20 : Art. 82 Décisions de l’AFC641.20 : Art. 83 RéclamationDGFiP : Demande de remboursement de crédit de TVA
Which official references should you consult?
- CGI art.271Légifrance
- CGI annexeII art.242-0 ALégifrance
- Livre des procédures fiscales art.R*198-10Légifrance
- Livre des procédures fiscales art.R*199-1Légifrance
- 641.20 : Art. 88 RemboursementFedlex
- 641.20 : Art. 82 Décisions de l’AFCFedlex
- 641.20 : Art. 83 RéclamationFedlex
- DGFiP : Demande de remboursement de crédit de TVASource officielle
Texts cited last checked: 1 November 2026