French VAT returns

Domestic and foreign businesses registered for VAT in France are typically required to submit monthly VAT returns using a CA3 form.  
 

Domestic businesses with an annual VAT liability under €4,000 can submit quarterly returns, also using a CA3 form. Domestic businesses operating under the simplified VAT regime file their returns annually using the CA12 form if their VAT liability for the previous fiscal year was less than €15,000. If their VAT liability exceeded €15,000, they must file quarterly using the CA3 form. 
 

Businesses from EU countries do not need a fiscal representative to file their VAT returns. Businesses from non-EU countries are usually required to file their VAT returns via a fiscal representative, unless a reciprocity agreement is in place that negates this requirement.   
 

VAT returns must be filed online. 

Information required on French VAT returns

Businesses must include the following information when completing a VAT return in France: 

 

  • Total sales and purchases (exempt transactions must also be included)

  • Intra-EU acquisitions and supplies

  • Imports, exports, and reverse charge operations

  • Amount of VAT collected 

  • Amount of VAT deductible

  • Net VAT payable or refundable

What French VAT can be deducted?

Businesses registered for and charging VAT in France may offset the VAT output on sales with the VAT suffered on French supplies. This includes VAT charged on the import of goods. Examples of VAT deductions include:

 

  • Accommodation and travel for clients (employee expenses non-deductible)

  • Business gifts below €73 gross per year per recipient  

  • Advertising

  • Import VAT 

  • VAT on the purchase of goods for resale

  • VAT on capital expenditure 

What are the deadlines for filing French VAT returns?

Any French monthly or quarterly VAT filing for a non-resident company is due between the 19th and 24th of the month following the period end.

 

Any French VAT due must be paid at the same time. There is a legal requirement in France to pay taxes by direct debit. Noncompliance with this requirement may lead to an increase of 0.2% of the VAT due being applied.  

Type of return

Frequency

Filing deadline

Document

Format

VAT return

Monthly

Between 15th and 24th of the month following the end of the tax period

Form 3310 CA3- SD and 3310 A-SD

PDF

Quarterly

Between 15th and 24th of the month following the end of the tax period

Form 3310 CA3- SD and 3310 A-SD

PDF

VAT return (Annex)

Monthly

Between 15th and 24th of the month following the end of the reporting period

3310 A-SD (Annex)

PDF

EC listing – services (déclaration européenne des services)

Monthly

Between 15th to 24th of the month following the end of the reporting period

CERFA_13964 (DES)

Fixed format

EC listing – goods (état récapitulatif TVA)

Monthly

By 10th working day of the month following the end of the tax period

CERFA_13964 (DES)

Fixed format

Intrastat

Monthly

By 10th working day of the month following the end of the tax period

Fixed format

VAT Group return

Monthly

No later than the 24th of the month following the end of the tax period

3310-CA3G-SD

PDF

8th Directive (for domestic and non-EU businesses)

Annually

30th September of the year in which the VAT credit was incurred

3519-SD

XML

French VAT return penalties

The penalty for late filing is 10% of the VAT due plus interest of 0.2% per month. This penalty may increase to 40% of the VAT due if the return is filed after 30 days from the filing reminder letter. An additional penalty of 80% of the VAT due may be imposed if authorities discover activity that wasn’t previously reported by the business. A late payment could incur a penalty of 5% of the VAT due plus interest of 0.2% per month.

How are French VAT credits recovered?

If there is a surplus of VAT inputs over outputs (more VAT incurred than charged), then a French VAT credit arises. This is rolled over to the following month for offset against any output VAT due. It is possible to apply for a French VAT credit by submitting a form with supporting invoices.

Other resources

This guide covers the essential steps ecommerce sellers need to take now that the UK has left the EU Customs Union and VAT regime to keep their cross-border sales going, avoid extra tax costs and frustrated customers.

Read the report to learn about key industry trends, emerging issues, and challenges faced by cross-border sellers and shippers.

Manage international tax with cross-border solutions for VAT, HS code classification, trade restrictions, and more.

Connect with Avalara for the content you need to do tax compliance right

Welcome to Avalara! Can I help you find something?

1