TL;DR: In France, all businesses subject to or identified for VAT must declare and pay this tax exclusively electronically, including import VAT since 1 January 2022. Returns are pre-filled from the 14th of each month with customs data and must be submitted via official forms (e.g., 3310-CA3-SD or 3517-AGR-SD CA 12A) available on impots.gouv.fr. Non-EU businesses must use a fiscal representative. Specific rules apply for corrections, the €4,000 threshold, and non-profit organisations.
Who must declare VAT?
All individuals and entities subject to or identified for VAT in France are required to declare and pay import VAT on their turnover return since 1 January 2022. This includes:
- Businesses established in France.
- Non-resident taxpayers carrying out taxable transactions or identified for VAT.
- Legal entities not subject to VAT but identified for VAT purposes, which replace refund procedures.
Businesses established outside the European Union liable for VAT in France must file electronically via a fiscal representative, in accordance with Article 289 A of the French General Tax Code (CGI).
Electronic filing procedures
VAT returns must be filed electronically by all taxpayers, with no exceptions for paper submissions. The procedures include:
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Official forms: Returns must be submitted using the forms available online on impots.gouv.fr (under the "Recherche de formulaires" section).
- Form No. 3310-CA3-SD (CERFA No. 10963): For taxpayers filing monthly or quarterly returns.
- Form No. 3517-AGR-SD CA 12A (CERFA No. 10968): For taxpayers under the simplified agricultural regime.
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Automatic pre-filling: From the 14th of each month, online returns are pre-filled with the VAT import tax bases due for taxable imports made in the previous month, based on customs data.
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Mandatory verification: Taxpayers must verify the pre-filled amounts, with details accessible in the "Données ATVAI" section of their professional account on douane.gouv.fr.
Deadlines and submission
Electronic submission of returns is permitted until the filing deadline set by Article 287 of the CGI and Article 39 of Annex IV to the CGI. Beyond this date, the e-filing is recorded with the note "Dépôt hors délai" (Late submission).
For the EDI procedure, taxpayers must pay the amount of tax due at the exact time of filing the return. Payments following a tax assessment notice (e.g., reminders after a tax audit) are not made via e-payment.
Corrections and adjustments
In the event of omission of taxable revenue on a return showing a non-deductible tax credit, the business may correct the error by adding the undeclared revenue to that of the month in which the omission is discovered, provided no refund of non-taxable deductible tax credits has been obtained for the following period.
- Amount ≤ €4,000: The correction can be made by adding the omissions to the return for the month of discovery.
- Amount > €4,000: An amended return must be filed for the relevant period, under the same conditions as the original return.
Specific regimes and thresholds
- Quarterly filings: Businesses with annual VAT due below €4,000 may file quarterly returns.
- Non-profit organisations: They may opt for quarterly filings if the tax paid in the previous year, based solely on periodic returns, does not exceed €4,000.
Penalties
Failure to comply with the e-filing or e-payment obligation is penalised in accordance with Article 1738 of the CGI.