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Regular France VAT returns are required from non-resident traders with a VAT number. These are required to report taxable transactions in France, and to report any VAT due/refund from the tax payer. A form CA 3 is used.
The thresholds for VAT reporting periods in France are as follows:
However, in practise the tax authorities will apply their judgement. For example, most conference organisers will be on a no-activity basis. The provision of services has lower VAT return thresholds.
Companies registered in France, and charging French VAT, 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:
Any French monthly or quarterly VAT filing for a non-resident company is due on the 19th of the month following the period end..
Any French VAT due must be paid at the same time.
Type of return | Frequency | Filing deadline | Document | Format |
VAT return | Monthly | Between 15th to 24th of the month following the end of the tax period | Form 3310 CA3- SD and 3310 A-SD | |
Quarterly | Between 15th to 24th of the month following the end of the tax period | Form 3310 CA3- SD and 3310 A-SD | ||
VAT return (Annex) | Monthly | Between 15th to 24th of the month following the end of the reporting period | 3310 A-SD (Annex) | |
Quarterly | Between 15th to 24th of the month following the end of the reporting period | 3310 A-SD (Annex) | ||
EC listing | 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 | CERFA_ 10838 (DEB) | Fixed format |
VAT Group return | Monthly | Not later than the 24th of the month following the end of the tax period | 3310-CA3G-SD | |
8th Directive | Annually | During the month of January following the calendar year in which the credit was booked | 3519-SD | XML |
When a company is first VAT registered, it is registered with the Paris tax office.
Penalties for late French returns and VAT payments are common. These range from 0.2% for errors, to 5% for late payments of VAT due. Further fines for continual delays can ramp up to 80%.
If there is a surplus of VAT inputs over outputs (more VAT incurred than charged), then a French VAT credit arises. This is generally rolled over to the following month for offset against any output VAT due. It is possible to apply for a French VAT credit by completing submitting a form with supporting invoices.
Non-EU businesses selling in France will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.
+44 (0)1273 022400
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