Closing your French VAT registration
When a company stops its activity in France or closes down, its VAT registration has to be closed in an orderly way: last return, pending refunds and customs declarations. Here is what to check and how Hanoutax handles it under a mandate.
When to close a VAT registration
A French VAT registration is closed when the company no longer carries out taxable operations in France: end of the activity, sale or transfer of the business, merger, dissolution, or end of the mandate of the agent acting for it. A company that only pauses its activity is not in the same position and should keep its filings up to date. Which case applies decides the steps, so we qualify it first.
The last VAT return
For businesses established in France, the tax authorities (French) state that, once the formalities with the business formalities office are done, the last VAT return must be filed online: CA3 within 30 days of the cessation date under the normal regime, CA12 within 60 days under the simplified regime. For a company established abroad and registered with the tax office for non-resident businesses, the filing calendar differs, so we confirm the applicable deadline before the closure date is set. See CA3 and CA12 VAT returns.
Points to settle before closing
- VAT credit: an outstanding credit can be claimed; see VAT credit refund;
- Returns not yet filed: file or correct them first; see corrective returns;
- Customs declarations: check whether the recapitulative statement, the DES or EMEBI are still due for the last periods;
- Open notices: answer pending letters; see follow-up of notices;
- Records: keep invoices and accounting records for the statutory period.
Steps of a closure
Common mistakes
- closing the company in its home country without notifying the French tax office;
- forgetting the last return or filing it after the deadline;
- leaving a VAT credit unclaimed;
- stopping customs declarations while operations of the last periods are still reportable;
- ending the agent’s mandate before the file is cleared.
Hanoutax’s role under a mandate
Hanoutax, a VAT agent (mandataire fiscal) acting under a written mandate, reviews your file, lists what is outstanding, prepares the last returns and the customs declarations still due, files the cessation notification within the scope of the mandate and tracks the replies. We promise neither processing times nor a particular outcome: those depend on the authorities. See also the guide to the mandate and changing your registration details.
FAQ
Do I have to file a last VAT return?
Yes, if the activity was subject to VAT. For businesses established in France, the authorities indicate 30 days (CA3) or 60 days (CA12) from the cessation date; for non-resident companies we confirm the deadline for your case.
Can I get a VAT credit back when I close?
A credit can be claimed under the usual conditions. We check it before the final return.
Do I still file customs declarations?
Only for the periods in which reportable operations took place. We check it period by period.
Can Hanoutax handle the closure?
Yes, under a written mandate and within the formalities listed in it.
Informational content, which does not constitute legal advice. The rules that apply depend on your situation.