How many times a year do I need to submit VAT declarations in France?  

VAT is paid by means of declarations, and the form and rate of filing will depend on your tax system.

If your turnover, net of tax, is between:

• 82,800 € and 789,000 € for sales of goods and accommodation services;
• 33,200 € and 238,000 € for service activities

You must:

• pay 2 instalments of VAT in July and December of each year;
• send, no later than the 2nd working day following 1^st May, a CA12 declaration summarising all your taxable transactions for the previous calendar year. The corresponding VAT is due after deduction of the down payments already made.

 

If your turnover, net of tax, exceeds:

• 789 000 € for sales of goods and accommodation services;
• 238,000 € for service activities.

You must submit a CA3 return each month, on which you calculate the VAT that became due during the previous month. If your VAT is less than €4,000 per year, you can submit the CA3 return quarterly. This declaration must be made and paid electronically, and the deadlines can be found on your personal space on the government tax website.

Here at Maupard we can help you with all of your VAT requirements, including VAT returns and VAT registration. For more information get in touch with at the address [email protected]