French VAT returns for a European company: CA3 and CA12
Once registered for VAT in France, your company must file its returns on time. Here is how they work, what they contain and how to avoid errors.
Who must file a VAT return?
Every company registered for VAT in France must declare its taxable transactions, including when it is established in another Member State. The return shows the VAT collected on your sales, the VAT deductible on your purchases and the VAT self-assessed on certain transactions. It must be filed even if the amount is nil.
CA3 or CA12: which return?
| CA3 | CA12 | |
|---|---|---|
| Regime | Normal regime | Simplified regime |
| Frequency | Generally monthly, sometimes quarterly depending on the VAT amount | One annual return, with instalments during the year |
| Who | General case, notably once activity exceeds the simplified-regime thresholds | Companies under the thresholds, by right or by option |
The regime that applies depends on your turnover and the nature of your activity. We check it during VAT registration.
What a return contains
- Turnover by applicable VAT rate (standard and reduced rates).
- Non-taxable or exempt transactions, such as intra-EU supplies and exports.
- Intra-EU acquisitions and other reverse-charged transactions, with the corresponding VAT.
- Deductible VAT on goods, services and fixed assets.
- The balance: VAT payable or VAT credit.
Filing and payment
Businesses file VAT returns online. The deadline depends on your regime and calendar; we track it for you.
VAT credit and refunds
When deductible VAT exceeds VAT collected, the company has a VAT credit. It can be carried forward to later returns or, under conditions, claimed as a refund.
Declarations that go with VAT
- The VAT recapitulative statement for intra-EU supplies of goods and certain services;
- intra-EU trade declarations above the applicable thresholds;
- the OSS and IOSS one-stop shop for distance sales to consumers.
Errors and corrections
An error or omission is fixed with a corrective return. The sooner and more spontaneous the correction, the more it limits late-payment interest (0.20% per month) and surcharges. See our article on VAT penalties.
FAQ
Must a European company declare VAT in France?
Yes, once registered for VAT in France it files returns like a French company.
Must I file a return if there was no activity?
Generally yes: a nil return is still required while the company is registered.
What is the difference between CA3 and CA12?
The CA3 is the normal-regime return, generally monthly. The CA12 is the annual return of the simplified regime, with instalments.
What happens if I file late?
Late-payment interest of 0.20% per month and surcharges of 5% to 80%, depending on the seriousness of the breach, may apply.
Can Hanoutax file my returns?
Yes, for European companies, under a written mandate: preparation, filing, deadline tracking and answers to the administration.
Informational content, which does not constitute legal advice. The rules that apply depend on your situation.