VAT Reporting in France: What It Is, How It Works, and Why It Matters

VAT, or Taxe sur la Valeur Ajoutée (TVA), is a critical compliance requirement for running any business in France. VAT reporting ensures accurate tax collection, prevents penalties, and maintains smooth business operations for enterprises in the French Republic. VAT reporting in France is done in déclaration de TVA. 

Key takeaways-

• VAT reporting is mandatory for VAT-registered businesses: All companies must file VAT returns, with frequency based on turnover and tax regime.
• Main VAT forms: CA3 for normal monthly/quarterly filings, CA12 for annual filing under the simplified regime.
• Strict deadlines: Returns are due by the 19th of the following period (or 24th with telepayment), and late filing triggers penalties.
• Business impact: Accurate reporting safeguards cash flow, maximises VAT recovery, and prepares firms for e-invoicing in 2026–2027.

What is VAT Reporting?

All VAT-registered businesses in the French Republic (République française) are required to do VAT reporting and pay VAT. VAT reporting is the periodic filing of a VAT return (déclaration de TVA), which is essentially a summary of all VAT transactions over a given period. 

In short, the return calculates the amount of VAT the business owes to the government for that period (or, if negative, the amount of refund due). Each return you file will need you to assess-

• If your output VAT (TVA collectée) is higher, you pay the difference to the state.
• If your input VAT (TVA déductible) is higher than your output VAT, resulting in a negative VAT balance

In case of negative VAT, take one of the following actions-

• Carry the credit forward (this is automatic if you don’t request a refund) or 
• Request a refund (remboursement de crédit de TVA). You can request a refund of VAT credit annually by default, or quarterly if certain conditions are met (such as the credit is over €760).

For example, if you charged €15,000 of VAT to customers in a month and paid €12,000 of VAT on your own purchases, you will owe €3,000 to the tax authority for that month.

In France, the standard VAT return form for periodic filings is called CA3 for most businesses (there’s also CA12 for annual summary under certain regimes). The VAT return requires details given below-

• Total taxable sales made in the period, broken down by VAT rate/category.
• The amount of output VAT (TVA collectée) that was charged on those sales.
• The amount of input VAT (TVA déductible) that the business is claiming for the period on its purchases and expenses.
• Any adjustments, such as corrections from previous periods, self-assessed VAT on imports or reverse charges, etc.
• The resulting net VAT payable or refundable (difference between output and input VAT).

Note: VAT return in France also incorporates other taxes in certain cases (like if you are liable for some “Taxes assimilées” that are reported on the same form, e.g. sales tax on specific products, etc., but for most businesses, it’s purely VAT).

Applicability of VAT reporting

The VAT system in France distinguishes between large companies, foreign traders, and small domestic enterprises to ensure reporting obligations are balanced, as explained below with the help of two tables.

Default frequency for VAT filing

France VAT Returns and Filing Deadlines

The French VAT declaration is usually filed in the CA3 form (monthly or quarterly) for most businesses. However, for small businesses under the simplified scheme, there’s the CA12 annual return. Learn more about VAT returns from the table below-

Note: 

• Refrain from waiting until the last date- Since VAT is filed online, most businesses plan around the 24th telepayment cut-off.

1. Cross-check due dates shown in your account- Due dates for VAT filing and VAT deposit are subject to changes in your professional space on impots.gouv.fr, especially when weekends/holidays intervene. 
2. Late filing/payment triggers penalties and interest- Mark your calendar and keep a buffer (E.g., prepare figures by the 15th) to avoid last-minute issues.
3. All payments must be made electronically; checks and cash are not accepted for VAT payment in France.
4. Additional returns in special cases- 
   1. European Sales List (DEB / ESL) for goods sold to other EU VAT taxpayers by the 10th working day of the month following the shipment.
   2. Intrastat for arrivals or purchases from any other EU taxpayer, if notified/asked by authorities. The DEB now also covers Intrastat, but it essentially remains an obligation to report trade in goods.
   3. Domestic sales/purchase ledger submission in case your enterprise is subject to audit in France, where you provide Fichier des Écritures Comptables (FEC). With e-invoicing set to apply from 2026 onwards, transaction reporting will become real-time, thereby changing the nature of periodic reports.

How to File VAT Returns in France

French enterprises can use their “espace professionnel” on the impots.gouv.fr site. All VAT returns must be filed online compulsorily using one of the two options given below- 

• The EFI (Échange de Formulaires Informatisé) mode- To enter data on the web form, or 
• The EDI (Échange de Données Informatisé) mode- To upload data via approved software or a third-party transmitter

Steps to file VAT returns in France are as follows-

Keep your French VAT number handy before you start.

Step 1: Prepare VAT figures (sales, purchases, cross-border, carryovers)

Step 2: Choose Filing Mode

• EFI: Enter data directly online.
• EDI: Use software to upload data (common for large firms).

Step 3: Log in to impots.gouv.fr (professional space)
All filings are through your “espace professionnel.”

Step 4: Fill/upload data in the Form (CA3 monthly/quarterly or CA12 annual)
Add sales, input and output VAT amounts, and any adjustments.

Step 4: Authorise Payment, where needed
Please provide your bank details for automatic debit or select an alternative digital payment method. Pay VAT via SEPA direct debit or request a refund if you have a credit.

Step 5: Submit Online
Ensure you confirm your submission before the due date. Receive an acknowledgement.

Step 6: Keep Records
Save records (return, receipt, payment notice). Reconcile with your accounting ledgers and store all invoices in case of an audit.

For a detailed step-by-step guide, read our article on ‘How to file VAT returns in France electronically’.

Special Considerations for Foreign Businesses

Foreign businesses in France are subject to VAT registration and are accordingly mandated to file VAT returns monthly. Some important considerations for foreign businesses are as detailed below-

1. Wherever reverse charge applies to some services, reporting becomes necessary.
2. Reporting of import VAT is done through the CA3 return.
3. Foreign companies in France must also file a DEB report for EU trade.
4. Such companies must nominate a fiscal representative.
5. VAT refunds are available to exporters.

Importance of VAT Compliance

1. Stay compliant with the law
   Penalties can reach 10–40%, and interest adds up quickly. Accurate reporting avoids this mess.
2. Protect your cash flow
   VAT refunds can bring in much-needed funds. Filing late delays that money.
3. Lower your audit risk
   Consistent reporting shows reliability, which reduces the chance of being flagged for inspection.
4. Claim everything you’re entitled to
   Missed input VAT is lost money. Careful reporting ensures you recover every eligible Euro.
5. Future-proof your business
   With France set to transition to e-invoicing in 2026–2027, robust VAT processes today will ensure a smoother transition tomorrow.

Conclusion

VAT reporting in France isn’t just paperwork. It impacts your cash flow, reputation, and even your future readiness as tax systems transition to digital platforms. By taking French VAT obligations seriously now, businesses can stay compliant and build resilience for years to come.