How to File VAT Returns Electronically in France

Businesses registered for VAT in France must file periodic VAT returns to declare collected and deductible VAT and settle any balance with the French tax authorities (Direction Générale des Finances Publiques – DGFIP). 

Here are simple steps to File VAT Returns Electronically in France

• Prepare VAT figures (sales, purchases, cross-border, carryovers)
• Log into impots.gouv.fr (Professional space)
• Select VAT section (CA3 monthly/quarterly or CA12 annual)
• Fill out online form (output VAT, input VAT, net VAT)
• Validate and submit return (receive acknowledgment)
• Pay VAT via SEPA direct debit / request refund if credit
• Save records (return, receipt, payment notice)
• Verify filing and payment after submission

We have discussed the process in detail below with all the fields and compliance rules.

VAT Return Filing in France

All VAT returns must be filed electronically through the Impots.gouv.fr portal using the "EDI" (Electronic Data Interchange) for large companies or "EFI" (Online Filing) system for others. VAT due is paid electronically by bank transfer (prélèvement SEPA) authorized via the government portal.

The deadline depends on the business size and the VAT regime:

• Monthly Returns (Normal): Large and medium-sized businesses must file and pay VAT by the 19th of the following month.
• Quarterly Returns (Simplified Regime): SMEs may be eligible to file quarterly returns, with two advance VAT installments paid in July and December, followed by an annual adjustment.

Types of VAT Returns & Forms

France has multiple types of VAT return forms depending on the business size, turnover, and VAT regime. Each form carries its own filing frequency, reporting scope, and compliance rules. Understanding the differences is essential for businesses to avoid penalties and stay compliant.

Steps to File VAT Returns Electronically in France

Below is a detailed, structured guide that explains the steps for 2025.

Step 1: Prepare your VAT figures

Before logging into the government portal, you should have all the figures ready for the reporting period. This avoids mistakes and delays later. The main categories of information you need include:

• Sales and output VAT: Break down your taxable sales by rate (20%, 10%, 5.5%, 2.1 percent) and calculate the VAT due for each.
• Purchases and input VAT: Record deductible VAT on purchases, services, and any fixed assets.
• Cross-border transactions: Note EU acquisitions, imports, and services from abroad that require reverse charge.
• Adjustments: Include credit notes, bad debt relief, or self-consumption if relevant.
• Carryovers: If your last return resulted in a VAT credit or debit, have those figures ready to include.

Having your accounting software generate a draft CA3-style report is helpful, since it mirrors the government form.

Step 2: Log into your professional tax account

To file electronically you need access to the government’s tax portal.

• Go to impots.gouv.fr – Professional space.
• Existing users can log in using their credentials or certificate.
• If you are new, you must request an activation code from the tax office. This is sent by post and then used to activate your account.
• Foreign companies with a French VAT number can register through the foreign business VAT desk, which is available inside the same professional portal.

Step 3: Access the VAT return section

After logging in, you need to reach the VAT declaration area. In the account menu you will find “Declare and pay” and within it a VAT option. Choose the correct type of return:

• CA3 for monthly or quarterly VAT returns (most businesses use this).
• CA12 for annual returns under the simplified regime.

The portal will display the periods available to file, for example January 2025 if you are filing in February.

Reference: Guide to declaring VAT – Impots.gouv.fr

Step 4: Fill out the VAT return form

The online form is structured the same way as the paper CA3 form. Each section covers a different part of your VAT position.

• Section I (output VAT): Here you declare sales by VAT rate. Enter the taxable base and the VAT for each rate. Also include exempt or export sales as base amounts, even though no VAT is charged.
• Section II (input VAT): Deductible VAT on purchases is recorded here. You will also enter VAT on fixed assets, VAT carried forward from the previous period, and deductible import VAT.
• Section III (net VAT): The system calculates your total VAT due by subtracting deductible VAT from output VAT. If you have reverse-charge transactions such as intra-EU acquisitions or services from abroad, they must appear both as VAT due and deductible so the effect cancels out, but they still need to be declared.
• Section IV (other contributions): This part is rarely used and usually left blank unless you are subject to additional levies.

Reference: CA3 form instructions – Service-Public.fr

Step 5: Validate and submit the return

When the form is complete you must validate it before it is submitted.

• First, preview the summary page where all your figures are displayed.
• The system will run basic checks and highlight inconsistencies, such as VAT that does not match the declared base multiplied by the rate.
• If everything looks correct, confirm the declaration. This locks it in and you will receive an acknowledgment of receipt. The acknowledgment includes a filing reference and the date and time, which you should keep as proof.

Note: If you later realize you made a mistake, the correction method depends on timing. If it is before the deadline, you can file a corrected return for the same period. If it is after the deadline, you may either adjust in the following period or submit a corrective declaration.

Reference: Declaring and correcting VAT – Impots.gouv.fr

Step 6: Pay the VAT due

Filing and payment are connected in the same workflow. When you submit the return, the portal will guide you to the payment method.

• Most businesses use direct debit (SEPA). You need to register your bank account details once in the system, and the tax authority will debit the amount on the due date, usually between the 19th and 24th of the following month.
• If your return shows a VAT credit or zero balance, then no payment is due. You may request a refund, in which case the tax authority transfers the credit directly to your registered bank account.

Step 7: Save your records

Once filed, download and save:

• The PDF version of your VAT return.
• The acknowledgment of receipt.
• The payment notice showing the amount and debit date.

Note: Keep supporting documentation such as invoices, import statements, and records of cross-border transactions, as the tax authority may request them during an audit.

Step 8: Verify after filing

After the deadline, check both your online account and your bank account. Confirm that the return is marked as filed, the payment status is accepted, and that the debit has appeared on your bank statement. If you notice that the debit did not occur, contact your tax office immediately to arrange payment and limit penalties.

Additional points for 2025

• France has introduced a consolidated business portal, which brings together VAT, corporate tax, and social contributions. You can also file VAT returns through this interface.
• Monthly VAT returns are normally due by the 19th of the following month, but the use of direct debit allows filing up to the 24th. It is best not to leave it to the last minute to avoid technical issues.
• Businesses under the simplified regime may have to file an annual CA12 return. The portal will usually indicate if this applies to you.

VAT Filing and E-Invoicing Integration

With the rollout of mandatory e-invoicing (2026–2027), VAT reporting will become partially automated:

• Invoice data will flow directly to tax authorities through certified platforms.
• Businesses will still need to file VAT returns, but many fields will be pre-filled, significantly reducing administrative burden.

Non-Compliance with VAT Filing in France

Failure to comply with VAT filing obligations in France can result in financial penalties, interest charges, and even criminal sanctions.

Government Resources

• Impots.gouv.fr – TVA section (official filing portal)
• Service-Public.fr – TVA obligations
• DGFIP – e-Invoicing & VAT reform updates

Conclusion

VAT return filing in France is fully electronic and must be done through the official tax portal (impots.gouv.fr) using either the CA3 (monthly/quarterly) or CA12 (annual) forms depending on business size and regime. Businesses need to prepare VAT figures, log into the professional space, complete and validate the online form, pay VAT due via SEPA direct debit, and keep digital records. 

Deadlines vary, typically the 19th of the following month for monthly returns. With e-invoicing becoming mandatory from 2026, many VAT fields will be pre-filled automatically. Non-compliance can lead to fines, surcharges, or criminal penalties, making timely and accurate filing essential.