《法國vat稅收優惠政策：最新退稅規定細節一次搞定》

2023年2月16日 18:35:42 來源：賣家成長

法國的增值稅退稅政策對中國游客來說很友好，鼓勵外國人赴法旅游。法國現行的VAT稅率是19.6%，其中服務、專業技術、文化產品的稅率為5.5%，而其他商品和服務的稅率為7%。法國的VAT退稅政策是，外國人購買法國增值稅征收范圍內的商品或服務，只要達到當地VAT退稅門檻，就可以在購買當天或者離開法國之前，通過法國海關申請退還稅款

根據法國海關的要求，中國公民購買商品在單筆支出中達到175歐元（約合人民幣1406元），且商品是在法國境內從正規零售商處購買，并且商品必須原裝寄回中國，才有資格申請退稅。此外，如果購買的商品無法原裝寄回，只要在法國境內消費支出達到550歐元（約合人民幣4472元），并且商品是在法國境內從正規零售商處購買，就可以申請退稅

獲得退稅的步驟如下：

1.在境內購買商品時，請向商家提供您的護照號碼，并在收據上簽名；

2.商家在收據上蓋上公司印章；

3.在境內任何一個海關（機場、火車站、汽車站或購物中心）出入境時，向海關人員出示您的護照、購物收據及已購買商品，請海關人員在收據上蓋上海關印章；

4.攜帶您的護照、購物收據及已購買商品，到您所在國家/地區的免稅店或免稅公司辦理退稅手續，獲得退稅

注意事項如下：

1.申請退稅時間為購買商品當天或者離開法國之前；

2.退稅收據必須包含商家的蓋章及海關的蓋章；

3.退稅收據上必須注明購買人的姓名、護照號碼，以及退稅金額；

4.退稅的商品必須是在法國境內從正規零售商處購買，并且商品必須原裝寄回中國；

5.每個購買人每天所購買的商品價格總額不得超過550歐元

參考譯文：

France's VAT refund policy is very friendly to Chinese tourists and encourages foreigners to travel to France. The current VAT rate in France is 19.6%, of which the tax rate for services, professional and technical services, and cultural products is 5.5%, while the tax rate for other goods and services is 7%. The current VAT refund policy in France is that foreign visitors who purchase goods or services within the scope of French VAT collection can apply for a refund of taxes through the French customs on the day of purchase or before leaving France as long as they reach the local VAT refund threshold.

According to the requirements of the French customs, Chinese citizens purchase goods that reach 175 Euros (about 1,406 RMB) in a single expenditure, and the goods are purchased from regular retail stores within France, and the goods must be returned to China in the original packaging, in order to be eligible for a tax refund. In addition, if the purchased goods cannot be returned in the original packaging, as long as the consumption expenditure in France reaches 550 Euros (about 4,472 RMB), and the goods are purchased from regular retail stores within France, a tax refund can be applied for.

The steps to get a tax refund are as follows:

1. When purchasing goods in the country, please provide your passport number to the merchant and sign on the receipt;

2. The merchant stamps the company seal on the receipt;

3. When exiting or entering the country at any customs (airport, railway station, bus station or shopping center) in the country, please show your passport, shopping receipt and purchased goods to the customs officer, and ask the customs officer to stamp on the receipt;

4. Carry your passport, shopping receipt and purchased goods to the duty-free shop or duty-free company in your country/region to handle the tax refund formalities and get the tax refund.

Notes:

1. The application for tax refund can be made on the day of purchase or before leaving France;

2. The tax refund receipt must contain the merchant's seal and the customs seal;

3. The tax refund receipt must indicate the buyer's name, passport number, and refund amount;

4. The goods returned for tax refund must be purchased from regular retail stores within France, and the goods must be returned to China in the original packaging;

5. The total value of goods purchased by each buyer per day shall not exceed 550 Euros.

來源：賣家成長