TLDR: If you omit or make an error in your turnover declaration, you must file an amended return if the error exceeds €4,000 in VAT. For errors of €4,000 or less, you can add the omitted revenue to the current declaration, provided no VAT credit refund has been obtained.
Declaration obligations
All VAT-registered taxpayers, including self-employed individuals, must correct their turnover declaration in case of omission or error. This applies regardless of the tax regime adopted, whether simplified or standard real regime.
Correction procedure
The amended declaration must be filed electronically via the SPI portal (Space Professionnel Impots). You must use the forms specific to your tax regime: 3310-CA3 for the standard real regime and 3517-S-SD or 3517 bis CA12 for the simplified regime. The declaration must include:
- The original period of the error,
- The amount of omitted revenue,
- The corresponding VAT,
- A clear explanation of the correction.
Deadlines and penalties
Penalties may apply in case of omission or late filing.
Criminal risks
Intentional omissions or concealments exceeding €153 may constitute tax fraud, punishable by criminal penalties. In cases of serious misconduct, the tax authority may proceed with ex officio taxation, determining taxable income based on estimates or presumptive evidence.