VAT return in France
The French VAT return, known as the CA3 VAT form, is typically filed monthly, though a quarterly frequency is available in certain cases. You must submit it through your professional account on the impots.gouv.fr website if you conduct taxable transactions in France. This requires you to complete a foreign VAT registration to get a French VAT number first.
Once you have your number, you simply need to create an account on the French tax portal to file your returns. A tax representative in France can also handle these obligations on your behalf.
Let’s explore what the VAT return obligations entail, the VAT return deadlines, VAT filing frequency, VAT payment methods and how to set up your online filing account.
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- reading time : 16 minutes
- updated : 28/07/2025
Here are the 5 key takeaways for the French VAT return:
The Core Obligation: The CA3 Return. Any business with a French VAT number must submit a VAT return (the CA3 form) to report all its transactions—sales, purchases, and imports—in France.
The Key Deadline: Monthly Filing. The standard filing frequency is monthly. The return and payment must be completed online between the 19th and 24th of the month following the period of activity.
The Process: 100% Online. The entire procedure, from filing to payment, is managed through a professional account that must be created on the official impots.gouv.fr portal.
The Critical Rule for Non-EU Businesses: The Fiscal Representative. Companies based outside the European Union are under a legal obligation to appoint a fiscal representative in France to handle their VAT returns.
The Essential Optimization: Import VAT Reverse Charge. VAT due on imports is now mandatorily reverse-charged on the CA3 return. This means you no longer have to pay it upfront at customs, which protects your cash flow.
What is a French VAT return and who must file it?
The French VAT return, also known as the CA3 form, is the official document your business uses to declare all its purchases and sales conducted in France. It’s the cornerstone of your VAT compliance in the country.
What transactions must be declared on a VAT return in France?
You are required to report a comprehensive range of transactions on your CA3 VAT form. This ensures the French tax authorities have a complete picture of your activities. Key reportable flows include:
- Local Sales: All sales to clients in France (both B2B and B2C) where the goods are delivered from stock already located within French territory. This includes sales made under DDP Incoterms.
- Imports and Exports: The movement of goods arriving in France from a non-EU country (imports) or leaving France for a destination outside the EU (exports).
- Intra-Community Acquisitions and Supplies: Transactions involving goods arriving in France from another EU member state (acquisitions) or leaving France for another EU country (supplies). This explicitly covers stock transfers, such as those for Amazon FBA.
- E-commerce Sales: All sales generated through e-commerce VAT rules within France.
- Services: The provision of services, including those for events, construction, and other B2B or B2C activities.
- Local Purchases: All goods and services your business purchases in France, which is essential for calculating your input VAT credit.
Who can file French VAT returns?
To meet your VAT return obligations, your business must first be subject to French VAT. This means you are required to complete the VAT registration process and obtain a French VAT number. Our team can manage this registration for you.
Once your number is active, the CA3 returns can be filed by one of the following parties:
- A tax Representative in France: This is our core expertise. We offer services to foreign companies, whether from the EU or not, to manage their VAT declarations and ensure full compliance.
- An Accountant: This is a common solution, particularly for French-based businesses.
- The Company Itself: Businesses based within the EU have the option to file their VAT returns directly by creating a professional account on the impots.gouv.fr website.
My tips: It is mandatory for non-EU companies VAT obligations to appoint a fiscal representative in France. Unlike EU-based businesses, they cannot file their VAT returns directly and must delegate this responsibility to a locally accredited agent.
Preparing and filing your VAT return is a time-consuming and high-risk task. Free up time for your business and ensure accurate, on-time declarations by outsourcing the process to us.
Understanding French VAT Rates and Special Regimes
Before diving deeper into declarations, it’s essential to understand the foundational elements of the French VAT system: the rates that apply to your transactions and the regimes that define how you report them.
What are the VAT rates in France?
France applies several VAT rates in France, and using the correct one is crucial for compliant invoicing. The applicable rate depends on the specific goods or services being sold.
| Rate Type | Rate | Applies To (Examples) |
|---|---|---|
| Standard Rate | 20% | The default rate for most goods and services. |
| Intermediate Rate | 10% | Restaurant services, passenger transport, certain home renovations, hotel accommodation. |
| Reduced Rate | 5.5% | Most food products, books (print and electronic), tickets to cultural events (cinema, museums). |
| Super-Reduced Rate | 2.1% | Specific press publications, certain medicines reimbursable by French social security. |
The Simplified VAT Regime (Régime Réel Simplifié)
Not all businesses are required to file monthly returns. France offers a simplified VAT regime designed for smaller companies with an annual turnover below certain thresholds.
Under this regime, businesses benefit from lighter administrative obligations. Instead of filing monthly, they typically:
- Pay four quarterly installments during the year, based on the previous year’s VAT liability.
- File a single annual VAT return (Form CA12) that summarizes all operations for the year and calculates the final VAT due or credit.
VAT Exemptions and Deductions
It’s also important to know what falls outside the scope of VAT or what can be deducted.
- VAT Exemptions: Certain activities are exempt from French VAT by law. These include specific services in sectors like healthcare, education, insurance, and banking. Businesses performing only exempt activities cannot charge VAT or deduct input VAT.
- VAT Deductions: The core principle of the VAT system is the right to VAT deductions. Your business can reclaim the VAT paid on its purchases (input VAT) as long as these expenses are used directly and exclusively for the purpose of your own taxable business activities.
What are the different types of VAT returns and forms required in France?
While the CA3 is the main VAT return, your cross-border VAT activities may require you to file additional declarations. Understanding each form is key to staying compliant.
The Standard VAT Return (CA3)
As established, the CA3 VAT form is the primary declaration for reporting all taxable transactions in France. It is completed and submitted online via the official French tax portal, impots.gouv.fr. This form consolidates your sales and purchases to determine your final VAT liability or credit for the period.
ERTVA & EMEBI (for Intra-Community Goods)
These declarations are the French equivalent of the more widely known EC Sales List (ESL) and Intrastat reports. They are specifically for your intra-community transactions.
- ERTVA (État Récapitulatif TVA): This is the French ESL. You use it to report all your intra-Community supplies of goods, including both sales and stock transfers to other EU countries.
- EMEBI (Enquête Mensuelle sur les Échanges de Biens Intra-UE): This is the French Intrastat declaration. It is required for both intra-Community supplies (dispatches) and acquisitions (arrivals) if your company exceeds the official Intrastat reporting thresholds and you are formally requested to file by the French customs authorities.
Both the ERTVA and EMEBI are filed monthly through the customs portal, Prodouane.
DES (for Intra-Community Services)
The European Declaration of Services (DES) is, as its name suggests, for reporting your sales of services to VAT-registered businesses in other EU countries. It functions as the ESL for services. Like the ERTVA and EMEBI, the DES is a monthly online declaration submitted on the Prodouane website.
The One-Stop Shop (OSS / IOSS) for E-commerce
The VAT One-Stop Shop is a simplified mechanism for declaring VAT on distance sales to private consumers (B2C). There are two main schemes:
- OSS (One-Stop Shop): This scheme is used for B2C sales where goods are shipped from stock held in France to customers located in other EU member states. OSS returns are filed quarterly.
- IOSS (Import One-Stop Shop): This scheme applies to the sale of imported goods with a value not exceeding €150. It allows sellers to collect and remit VAT at the point of sale, simplifying the import process for the customer. IOSS returns are filed monthly.
What are the filing deadlines for French VAT returns?
Meeting the VAT return deadlines is non-negotiable for maintaining good standing with the French tax authorities. Late submissions or payments can trigger automatic penalties, so it’s crucial to have these dates marked in your calendar.
The deadlines vary depending on the type of declaration. Here is a clear overview of the key dates you need to respect:
| Declaration Type | Filing Frequency | VAT return Deadline |
|---|---|---|
| CA3 VAT Return | Monthly | Between the 19th and 24th of the month following the reporting period. |
| OSS Return | Quarterly | By the last day of the month following the end of the quarter (e.g., April 30 for Q1). |
| IOSS Return | Monthly | By the last day of the month following the reporting month (e.g., February 28 for January). |
| ERTVA (ESL), EMEBI (Intrastat) & DES | Monthly | By the 10th working day of the month following the reporting period. |
What is the Process for Submitting a VAT Return in France?
Once you have successfully obtained your French VAT number and your 9-digit SIREN number (your business registration number), the next step is to set up your online account to manage your electronic VAT filing. The entire process is handled through the official tax portal, impots.gouv.fr.
VAT Return Documentation Requirements
Your VAT reporting requirements go beyond simply filing the return. The French tax authorities can request proof for any figure you declare, a process known as a VAT audit in France. Robust record-keeping is therefore not optional.
For each VAT return, you must retain all supporting documents, including:
- Sales and purchase invoices, which must comply with French invoicing rules.
- Customs documents for any imports and exports (e.g., the Single Administrative Document – SAD).
- Transport documents that prove the movement of goods for intra-Community transactions (e.g., CMRs).
In France, these accounting records and supporting documents must generally be kept for a period of 10 years.
How to Create Your Professional Account on the French Tax Portal
Creating your professional space (espace professionnel) is a mandatory first step. If you are not delegating your declarations to a VAT representative, here is how to proceed:
- Access the Portal: Go to impots.gouv.fr and click on “Votre espace professionnel” (Your professional space).
- Start Creation: Click on “Créer mon espace professionnel” (Create my professional space) and choose the simplified option: “Créez votre espace en mode simplifié”.
- Enter Your SIREN: Provide your 9-digit SIREN number to identify your business.
- Provide Your Details: Fill in your company’s information, a valid email address, a secure password, and the bank account details (IBAN) that will be used for VAT payment methods.
- Activate Your Account: You will receive a verification email. Click the link within it to activate your account. You may also receive a physical letter by post with an activation code for final validation.
For a detailed, official walkthrough, the French tax authorities provide a helpful guide available at this link.
How to File and Pay Your VAT in France
Once your account is active, filing your VAT return is a routine process:
- Log In: Sign in to your professional account on impots.gouv.fr.
- Navigate to VAT: In the left-hand menu under “Mes Services” (My Services), select the “TVA” option.
- Select the Period: Choose the correct reporting period (e.g., the specific month) for which you need to file a return.
- Complete the VAT Form: Fill in the online CA3 form with all your taxable transactions, calculating the output VAT calculation on sales and the deductible input VAT credit on purchases.
- Validate and Pay: After carefully reviewing the declaration, validate it. You can then proceed with the payment. This is typically done via a SEPA direct debit mandate, which authorizes the tax office to collect the amount due. This system is known as telepaiements VAT payments.
My tips: The Obligation to File a Zero VAT Return
A common misconception is that no business activity means no declaration is needed. This is incorrect. Even if you have zero sales and zero purchases in a reporting period, you are still legally required to submit a zero VAT return (déclaration de néant) by the deadline. Failure to do so is treated as a late filing and will trigger penalties.
How do VAT refunds work in France?
When your business has paid more input VAT on its purchases than it has collected in output VAT during a reporting period, you have a VAT credit. The VAT refund process in France allows you to reclaim this amount, but the method depends on whether you are registered for VAT in France.
Reclaiming Credit Through Your Regular VAT Return
For businesses filing regular French VAT returns, there are two main options for a VAT credit application:
- Carry Forward: The most common approach is to carry the VAT credit forward to the next reporting period. The credit will automatically offset any future VAT liabilities, reducing the amount you need to pay.
- Request a Refund: You can request a direct cash refund under specific conditions:
- Monthly/Quarterly Refunds: If your VAT credit is greater than €760, you can request a refund directly on your monthly or quarterly CA3 VAT return.
- Annual Refunds: If the credit is less than €760 but exceeds €150, you can request a refund with your final annual VAT return of the fiscal year.
The refund request is made on the electronic CA3 form. While the tax authorities aim for efficiency, processing times can take up to six months, and potentially longer for complex cases.
VAT Refunds for Businesses Not Registered in France
If your company incurs French VAT but does not carry out taxable operations requiring a VAT registration in France, you can still reclaim the VAT through a separate procedure.
- For EU-Based Businesses: The claim is made via the EU VAT refund mechanism (formerly the 8th/9th Directive). You submit the refund application electronically through the tax portal of your own country, providing digital copies of the relevant French invoices.
- For Non-EU-Based Businesses: The process falls under the 13th VAT Directive. This procedure mandatorily requires you to appoint a fiscal representative in France, who will submit the electronic refund claim to the French tax authorities on your behalf.
If you want to learn more about these specific procedures, read our detailed article on VAT refunds in France.
What are the Penalties Associated with French VAT Returns?
The French tax system enforces strict compliance through a clear framework of VAT return penalties. Understanding these potential charges is essential for mitigating risks.
Late Filing Penalties
Failing to file your return on time triggers penalties that escalate with the severity of the delay:
- Minor Delay: If you file the VAT return within 30 days of receiving a formal reminder from the tax authorities, you incur a 10% penalty on the VAT due.
- Significant Delay: If the return is filed more than 30 days after the formal reminder, the penalty increases sharply to 40% of the VAT due.
- Undisclosed Activity: In cases where undeclared activity is discovered by the authorities, the penalty can be as high as 80% of the VAT due.
On top of these penalties, late payment interest of 0.2% per month (2.4% per year) accrues on the overdue VAT from the original due date until the payment is settled.
Late Payment Penalties
Even if you file on time, failing to pay the VAT you owe results in separate penalties:
- A 5% surcharge on the amount of VAT not paid on time.
- The standard late payment interest of 0.2% per month for each month the amount remains outstanding.
Recent Updates: The Mandatory Reverse Charge on Import VAT
One of the most significant recent changes to the French VAT landscape is the implementation of a mandatory reverse charge mechanism for import VAT. This update has streamlined the process for all businesses importing goods into France.
Previously, companies had to physically pay VAT to customs authorities upon importation and then reclaim it later on their VAT return, creating a negative cash flow impact. The new system eliminates this step entirely.
Now, any business with a French VAT number must account for import VAT directly on its CA3 VAT return. The import VAT is simultaneously declared as both output VAT (due) and input VAT (deductible). For most businesses, the net effect is zero, meaning you no longer have to pay cash upfront at the border. This change applies automatically to all imports made by VAT-registered entities in France.
To fully understand how to leverage this change, read our dedicated article on how to import into France without paying VAT at customs.
Preparing and filing your VAT return is a time-consuming and high-risk task. Free up time for your business and ensure accurate, on-time declarations by outsourcing the process to us.
Business développeur chez Eurofiscalis, j’ai pour objectif de simplifier et vulgariser les règles de TVA pour les e-commerçants et les sociétés s’exportant à l’international. Je sais combien cela peut être complexe et fastidieux, et je suis convaincu que mon expérience et mes connaissances peuvent aider les entreprises à comprendre et à respecter les réglementations fiscales en vigueur.