In order to deal with the growing complexity of laws and case law throughout Europe, our specialists offer Businesses the benefits of the knowledge and skills developed by D.L DEVELOPPEMENT in the following areas:


FOREIGN VAT

The 8th and 13th European Directives have enabled recovery of VAT for numerous expenses (exhibitions, trade fairs, congresses, seminars, transport, lodging, food and drink, ...)

However, repayment of VAT paid on expenses incurred abroad can be long and complex.
In effect, the wide variety of reimbursement procedures and of rules governing tax-deductible expenses requires a command of differing tax legislation and of the necessary formalities in each of the countries concerned.

Every year, our team takes charge, on behalf of both French and foreign businesses, of the entire range of procedures for recovering VAT in more than forty countries:

• collection of expense receipts
• classification of deductible expenses by country
• drawing up and transmission of reimbursement claims
• monitoring of applications with different tax authorities until sums are reimbursed

In addition, over the course of many years, our team has developed knowledge and skills in foreign VAT management, enabling it to offer the following specialist services to its Clients:

• tax representation in France and throughout Europe
• establishing of duties to declare
• payment and reimbursement of a wide range of taxes (withholding tax, turnover tax…)

DOMESTIC VAT FOR FRENCH COMPANIES

Our team deals with recovery of VAT relating to mission expenses, reception and representation: meals, expenses, amusements, tolls, petrol, parking, supplies, telecommunications...

Our audit, which has been run in over several years, includes the following stages:

• identifying and collecting of receipts for expenses which have not been claimed as deductible
• ensuring that receipts from suppliers comply with regulations
• presentation of a final report covering: the VAT sums to be reclaimed, the legal justifications involved, recommendations for the future and computerised data processed over the whole period of the mission

We also act in the following specialist areas:

• calculation of the VAT deduction coefficient (formerly known as “prorata”) and application methods in the case of organisations partially liable
• taxes similar to VAT (taxes on advertising, TV services, meat purchases, oils: fees for book publishing, use of duplication services...)
• Recoverable non-received VAT (TVA Non Perçue Récupérable ) in French Overseas Departments...