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VAT Returns (Déclarations de TVA)
Ensure your VAT returns are accurate, compliant, and submitted on time. Our French tax lawyers and accountants handle every aspect of your VAT obligations — from registration and declaration to audit assistance and communication with the tax authorities (Service des Impôts des Entreprises).
We simplify a process often seen as complex, making sure your company meets all its legal duties while optimizing cash flow and minimizing administrative burdens.
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What are VAT Returns (Déclarations de TVA)?
In France, VAT (Taxe sur la Valeur Ajoutée) is a consumption tax applied to most goods and services. Every company subject to VAT must declare and remit the tax collected on sales, minus the tax paid on purchases.
The VAT return (déclaration de TVA) summarizes these operations and determines the amount payable (or refundable) for the period.
Depending on your company’s size and turnover, VAT declarations can be monthly, quarterly, or annually. French law provides several regimes — réel normal, réel simplifié, and franchise en base — each with its own compliance rules.
Accurate and timely filing is not optional: late or incorrect returns lead to heavy financial penalties and tax audits.
Advantages:
Full compliance with French tax law: we ensure your VAT returns strictly follow the Code général des impôts and BOFiP guidelines.
Accurate input/output VAT reconciliation: our accountants verify all invoices, receipts, and credit notes before declaration.
Cash flow optimization: proper VAT management can reduce payment delays and prevent unnecessary prepayments.
Audit protection: every submission is documented and ready to withstand a tax inspection.
Representation before tax authorities: our lawyers handle all official communications, saving you time and stress.
The result: a compliant, transparent, and optimized VAT process, giving you peace of mind and better control over your finances.
How We Manage Your VAT Returns in France ?
Filing VAT declarations doesn’t have to be stressful. With FrenchCo.lawyer, your VAT obligations are handled with precision and speed — by professionals who understand both French tax law and business accounting.
Here’s how we guide you step by step:
VAT Assessment and Registration
We review your business activity to determine your VAT status, applicable rates, and regime (normal, simplified, or exempt). If necessary, we handle VAT registration with the tax office (SIE) and obtain your intra-community VAT number.
Document Collection and Review
Each month or quarter, we gather your sales invoices, purchase receipts, and bank statements. Our accountants cross-check all documents to ensure consistency and identify deductible VAT.
Calculation and Declaration
We calculate the net VAT payable (output – input) and complete the appropriate declaration (CA3 or CA12), in compliance with the French Code général des impôts.
Submission and Payment
Your declaration is filed electronically via impots.gouv.fr. We assist in setting up the online payment mandate, ensuring timely submission and confirmation from the Trésor Public.
Filing Confirmation and Monitoring
After filing, you receive a full report and copy of your declaration. Our team monitors your account to prevent penalties and alerts you to any changes in your tax regime.
Why Choose FrenchCo.lawyer?
Because VAT compliance is not just accounting — it’s legal compliance. Our bilingual team of tax lawyers and accountants ensures that every VAT declaration is legally sound, complete, and optimized for your business model. With us, you benefit from: Legal expertise on complex VAT rules and cross-border operations. Proactive monitoring of deadlines and new tax regulations. Transparent communication and predictable pricing. A dedicated point of contact for all VAT matters. We handle the technicalities so you can focus on your business growth with full confidence in your tax compliance.
Have Queries ?
What We Need From You to a Manage Your VAT Returns ?
To ensure your VAT declarations are filed accurately and efficiently, we simply require the following:
Company Identification
Your company’s Kbis extract, SIRET/SIREN number, and VAT registration certificate.
Sales Documentation
Copies of invoices issued during the period (with VAT rates clearly shown).
Purchase Documentation
All supplier invoices and expense receipts eligible for VAT deduction.
Bank Records
Monthly or quarterly statements confirming payments and receipts.
Additional Information
Any specific transactions (intra-EU sales, imports, exports, or asset purchases) impacting your VAT position.
And Then?
Once these documents are received, our tax lawyers and accountants handle everything: Reviewing and reconciling transactions, Calculating deductible and collected VAT, Filing the declaration with impots.gouv.fr, Sending confirmation and copies for your records. Your VAT returns are filed correctly, on time, and in full compliance with French tax law.
VAT Returns– Simple Process, Clear Budget
Our flat service fee starts from €149 excl. taxes*
Additional optional services: intra-community VAT declarations, refund claims, and audit support.
No hidden charges, no surprises.
Our commitment:
we are lawyers and accountants — not intermediaries.
professional expertise, transparency
guaranteed compliance with French law.
Have Queries ?
Why Choose Us?
We Believe in Transparent, Lawyer-Led VAT Compliance
Fast & reliable filing: We handle your VAT returns swiftly and accurately — from data check to submission.
Fully compliant: Every declaration meets French and EU VAT rules, reducing the risk of penalties.
Accurate & secure: We reconcile your VAT records to ensure error-free, audit-ready filings.
Expert oversight: All work is managed by French tax lawyers and accountants for guaranteed precision.
Let us take care of your VAT filings and compliance in France —
so you can focus on running and expanding your business.
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Understanding VAT Returns (“Déclarations TVA”) in France
Do all companies in France have to file VAT returns?
Yes — most companies operating in France are required to file VAT returns, unless they fall under a specific exemption (known as the franchise en base).
If your business sells taxable goods or services, you must collect VAT (Taxe sur la Valeur Ajoutée) from customers and remit it to the French tax authorities, after deducting the VAT paid on your own purchases.
The only exceptions are:
- Businesses under the franchise en base threshold (micro-entreprises and small traders below turnover limits);
- Certain professions or activities exempt by law (e.g., medical, educational, insurance).
Once registered for VAT, you must declare regularly — monthly, quarterly, or annually — depending on your turnover and regime.
Who is required to register for VAT in France?
Any individual or legal entity performing an economic activity in France that is subject to VAT must register with the Service des Impôts des Entreprises (SIE).
This includes:
- French companies (EURL, SARL, SAS, etc.);
- Branches or subsidiaries of foreign companies operating in France;
- Non-resident companies selling goods or services in France (even online);
- EU businesses trading goods or services with French clients.
Once registered, the business receives an intra-community VAT number, required for invoices, customs, and intra-EU transactions.
Failure to register properly can lead to retroactive VAT reassessments, fines, and penalties.
What are the different VAT regimes in France?
There are three main VAT regimes:
- Franchise en base (Exemption regime)
Small businesses below annual turnover thresholds (€91,900 for goods / €36,800 for services in 2025) are exempt from VAT obligations. They cannot charge VAT or deduct VAT on purchases. - Régime réel simplifié (Simplified VAT)
Suitable for SMEs with moderate turnover. VAT is paid in two advance installments (July and December) and regularized once a year using the CA12 return. - Régime réel normal (Standard VAT)
Mandatory for companies exceeding the simplified thresholds. VAT returns (CA3) must be filed monthly — or quarterly if annual VAT due is below €4,000.
Choosing the correct regime is critical, as it determines both your declaration frequency and cash-flow impact.
How and when should VAT returns be filed?
VAT returns are filed electronically through the official tax portal impots.gouv.fr.
Depending on the regime:
- Monthly declarations (CA3): due by the 19th of each month or the 24th if filed online.
- Quarterly declarations: due within the month following the quarter-end.
- Annual declarations (CA12): filed within three months of fiscal year-end for simplified regime.
Late filing triggers automatic penalties (minimum €60) and late-payment interest (0.20% per month).
Professional representation — especially for foreign entities — ensures deadlines are met and forms are completed accurately.
Can a foreign company file VAT returns in France?
Yes. Foreign companies (EU or non-EU) carrying out taxable activities in France must register for VAT and file returns.
- EU companies may register directly with the French tax authorities and obtain a French VAT number.
- Non-EU companies must appoint a VAT fiscal representative established in France, jointly liable for VAT obligations.
All invoices, returns, and payments must comply with French accounting and tax rules.
Failure to register or appoint a representative can result in tax recovery, surcharges, and even criminal penalties in severe cases.
What documents are required for preparing VAT returns?
To prepare accurate VAT declarations, the following documents are essential:
- Sales invoices (showing VAT rates and total VAT collected);
- Purchase invoices (with supplier VAT details for deduction);
- Credit notes and refunds;
- Bank statements for reconciliation;
- Customs or intra-EU documents (DEB/DES) if applicable.
Your accountant or tax lawyer uses these records to calculate net VAT payable (VAT collected minus VAT deductible).
Retention requirement: French law requires businesses to keep all VAT-related records for 10 years for possible audits.
What happens if my company misses or misfiles a VAT return?
Failure to file, understate, or pay VAT exposes a company to significant financial penalties:
- Late filing: €60 per declaration minimum;
- Late payment: 10% surcharge + monthly interest;
- Underreported VAT: up to 40% penalty for bad faith, 80% for fraud;
- Criminal prosecution in cases of repeated or intentional omission.
In addition, the Service des Impôts may suspend VAT credits and block refund claims until compliance is restored.
Regular professional assistance prevents these risks and ensures full conformity with tax obligations.
How do VAT refunds work in France?
When deductible VAT (on purchases) exceeds VAT collected (on sales), the company may carry forward the credit or request a refund (demande de remboursement de crédit de TVA).
Refunds are made:
- Monthly or quarterly for real normal regime taxpayers;
- Annually for simplified regime taxpayers (after the CA12 filing).
The tax office typically processes refunds within a few weeks after submission of supporting documents (invoices, export evidence, etc.).
Foreign companies established in the EU can also reclaim French VAT via the EU VAT refund portal (Directive 2008/9/EC); non-EU entities apply via the 13th Directive procedure with a fiscal representative.
What are the VAT rates in France?
As of 2025, the applicable VAT rates are:
- 20% – standard rate (most goods and services)
- 10% – reduced rate (restaurant, housing renovation, passenger transport)
- 5.5% – essential goods (food, books, gas, electricity, medical equipment)
- 2.1% – special rate (certain press, medicines, live performances)
Correctly applying these rates is crucial: an incorrect rate on invoices can trigger retroactive assessments and penalties.
How long must VAT records be kept and what is the audit process?
Companies must retain all VAT documentation — invoices, books, declarations — for 10 years.
During a tax audit (contrôle fiscal), the administration may request access to all accounting files (FEC – fichier des écritures comptables).
Discrepancies in VAT collection, deduction, or reporting can lead to reassessments with surcharges.
Engaging a tax lawyer ensures representation during audits and the possibility to negotiate adjustments or appeal decisions before the tax authorities or courts.
Can VAT returns be amended after submission?
Yes. If you discover an error after submission, a corrective VAT return (déclaration rectificative) can be filed.
Corrections must:
- Clearly indicate the reference period and type of adjustment;
- Include supporting evidence;
- Be filed electronically before the next due date whenever possible.
If the error affects several periods or results in significant underreporting, a voluntary disclosure can mitigate penalties — provided it is made before a tax audit begins.
Summary: Your VAT Compliance Checklist
VAT Requirement | Frequency | Responsible Party |
VAT registration | Once | Company / fiscal representative |
VAT declaration (CA3 / CA12) | Monthly / quarterly / annually | Company / accountant |
VAT payment | Same day as filing | Company |
Record keeping | 10 years | Company |
Refund claim | On request | Company / representative |
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Contact our French Tax Lawyers
for an Initial Free Consultation about your VAT obligations in France.
File Your VAT Return in France
Let our French tax lawyers & paralegals
manage your VAT calculation, reconciliation, and filing from start to finish.
More About VAT Return in France
Who must file VAT returns in France?
All businesses registered for VAT in France — whether established or non-resident — must file periodic VAT returns (monthly or quarterly) to report and pay VAT collected on their sales.
What documents will I need?
You’ll need sales and purchase invoices, bank statements, and import/export declarations if applicable. These allow accurate calculation and reconciliation of VAT before filing.
How often should VAT returns be filed?
Most companies file monthly VAT returns, but small businesses under specific thresholds may file quarterly. Our team helps determine the best frequency for your business.
Can I file my VAT return remotely?
Yes. The entire process — from data collection to filing on the Impots.gouv.fr portal — can be managed online by our French lawyers and tax specialists.
How long does VAT filing take?
Once all accounting data is provided, your VAT return can usually be reviewed, reconciled, and filed within 2 to 3 working days.
What are the typical costs?
Our flat service fee starts from €149 excl. taxes, including VAT reconciliation, preparation, and filing. All costs are transparent — no hidden fees.
What happens if I miss a filing deadline?
Late or incorrect VAT filings may result in financial penalties and interest charges. Our team ensures deadlines are met and filings remain 100% compliant.
Do I need a fiscal representative?
If your business is non-EU based, you must appoint a French fiscal representative to handle your VAT obligations. We can provide this service directly.
