Closing a company does not by itself close its VAT file in France. Here are the situations involved, the logic of the final return, what to settle before closing and the mistakes to avoid.
Contents
Situations involved
A French VAT registration is closed when the company no longer carries out taxable transactions in France: end of activity, sale or transfer of the business, merger, dissolution, or end of the mandate of the person acting for it. A mere suspension of activity is not the same: returns must keep being filed as long as the registration stays open.
The final VAT return
For businesses established in France, the tax authorities state that once the formalities are completed with the business formalities portal, the final return must be filed electronically: CA3 within 30 days of the cessation date (normal regime), CA12 within 60 days (simplified regime). For a company established abroad and attached to the tax office for foreign businesses, the timetable may differ: the applicable deadline is confirmed before the closing date is set. See VAT returns CA3 and CA12.
What to settle before closing
- VAT credit: a remaining credit can be claimed for refund; see VAT credit refund;
- Late or incorrect returns: to be filed or corrected first; see corrective returns;
- Customs-type declarations: check whether the recapitulative statement, DES or EMEBI are still due for the last periods;
- Pending letters: answer open requests; see notices and deadlines;
- Records: keep invoices and accounting documents for the legal period.
In what order to act
Common mistakes
- closing the company at home without telling the French tax office;
- forgetting the final return or filing it late;
- leaving a VAT credit unclaimed;
- stopping customs-type declarations while transactions remain to be declared;
- ending the mandate before the file is cleared.
FAQ
Do I have to file a final VAT return?
Yes, if the activity was subject to VAT. For businesses established in France, the tax authorities state 30 days (CA3) or 60 days (CA12) from cessation; for a non-resident company, the applicable deadline is confirmed from the file.
Can I recover a VAT credit when closing?
A credit can be claimed under the usual conditions. It is checked before the final return.
Do I still have to file customs-type declarations?
Only for periods in which transactions had to be declared, checked period by period.
Can an agent handle the closing?
Yes, under a written mandate and for the formalities listed in it.
Informational content, not legal advice. The rules that apply depend on your situation.
