France Vat Return

---
name: france-vat-return
description: "French VAT (TVA) for tax year 2026: who must charge it, the franchise en base thresholds (EUR 85,000 and EUR 37,500, with the single EUR 25,000 threshold of the 2025 finance law repealed by loi n° 2025-1044), the 20%, 10%, 5.5% and 2.1% rates, the régime réel normal (monthly or quarterly CA3) and the régime simplifié (annual CA12 with July and December instalments) and their 2026 limits, the CA3 and CA12 lines, self-assessment (autoliquidation) on services and goods bought from abroad, the état récapitulatif and the déclaration européenne de services, the e-invoicing timetable (1 September 2026 and 1 September 2027), deduction restrictions, and penalties and late interest. Trigger on \"prepare CA3\", \"French VAT return\", \"TVA\", \"déclaration de TVA\", \"CA12\", \"franchise en base\", \"autoliquidation\". Out of scope: e-invoicing formats and platforms (france-einvoice), tax audits (fr-tax-audit), income and corporate tax (fr-income-tax, fr-corporate-tax), bookkeeping (france-bookkeeping)."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/france-vat-return"
  jurisdiction: "FR"
  tax_year: "2026"
  last_updated: "2026-10-31"
---

# France: VAT and the VAT return (TVA, CA3 and CA12)

This skill covers French VAT for 2026: who is in and who is out, the rates, the two filing regimes and their limits, how to fill the CA3 and the CA12, self-assessment on cross-border purchases, the EU statements, the e-invoicing timetable, the deduction restrictions, and penalties and interest. Every figure was read on an official French page on 24 October 2026, unless the Sources table says otherwise. Load `vat-workflow-base` for the workflow architecture and `eu-vat-directive` for the EU directive content alongside it.

Two facts about the law itself in 2026:

- **The VAT articles are still in the Code général des impôts (CGI) for all of 2026.** Ordonnance n° 2025-1247 of 17 December 2025 moves them into book II of the Code des impositions sur les biens et services (CIBS). Ordonnance n° 2026-671 of 27 July 2026 put that move back from 1 September 2026 to 1 January 2027, and the old CGI references can still be used until 30 June 2028 (BOFiP, actualité of 7 October 2026). This skill cites the CGI article in force in 2026.
- **The 2026 finance law is loi n° 2026-103 of 19 February 2026.** For VAT it changed rate rules at the edges (waste services and cold networks to 5.5%, forestry work kept at 10%, among others), ended the exclusion of deduction for alcohol advertising from 21 February 2026, and amended the e-invoicing and e-reporting fines (CGI art. 1737 and 1788 D). It did not touch the franchise thresholds or the 20%, 10%, 5.5% and 2.1% rates.

## Who this applies to

- **Taxable persons established in France** making supplies for consideration in the French VAT scope. Charge the applicable French VAT where the supplier is liable, subject to the actual franchise, exemption and recipient-liability rules; establish the supply and place first.
- **The franchise en base (CGI art. 293 B).** An eligible business does not charge VAT on its franchised supplies and cannot deduct tax on costs used for those operations (art. 293 E). No ordinary CA3/CA12 output return is required for those franchised sales/services; separately test foreign purchases and other operations for which the business itself owes VAT. The franchise does not cancel those liabilities. Its domestic franchise invoices state "TVA non applicable, art. 293 B du code général des impôts"; art. 293 E gives the applicable alternative reference for art. 293 B bis claims. It may opt for VAT under art. 293 F.
- **The single EUR 25,000 threshold never applied.** The 2025 finance law (loi n° 2025-127, art. 32) set one threshold of EUR 25,000 from 1 March 2025. Loi n° 2025-1044 of 3 November 2025, art. 1, restored the separate thresholds with effect from 1 March 2025 itself. So for 2025 and 2026 the thresholds are the ones in the table below. Any page or skill that prints EUR 25,000 as the French franchise threshold is wrong.
- **Businesses established in another EU state** may use the French franchise only if they meet the French art. 293 B conditions as well as the cumulative art. 293 B bis requirements: EU-wide turnover at or below EUR 100,000 in BOTH the previous and current year and the prescribed home-state notification/identification process. A French business using another state's franchise notifies the French administration and reports quarterly under art. 293 B ter.
- **Régime réel normal.** Monthly CA3, or quarterly where the VAT due each year is below EUR 4,000 (CGI art. 287-2).
- **Régime simplifié (régime simplifié de déclaration).** One annual CA12 plus two instalments (CGI art. 287-3), for businesses inside the turnover band in the table and with VAT due of EUR 15,000 or less for the previous year (CIBS art. L. 162-4, L. 162-5, L. 162-7).
- **Out of this skill:** the overseas departments (their own rates, listed for recognition only; VAT is provisionally not applicable in Guyane and Mayotte), Corsica's special rates beyond the CA3 lines, the margin scheme, property VAT (TVA immobilière), VAT groups (CGI art. 256 C), and non-residents registering through a fiscal representative. Refuse or refer these (see Ask the client first).

## Rates, bands and thresholds

| Item | Rate or amount | Year | Source |
|---|---|---|---|
| Standard rate (CGI art. 278) | 20% | 2026 | https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006191854/2026-10-24 |
| Intermediate reduced rate: qualifying hotel accommodation, on-site restaurant meals excluding alcohol, passenger transport and television subscriptions (CGI art. 279); qualifying works on dwellings completed more than two years ago (art. 279-0 bis; conditions below) | 10% | 2026 | https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006191654/2026-10-24 |
| Reduced rate: qualifying food with statutory exclusions and books on physical media, downloaded or audio (CGI art. 278-0 bis); potable water supplied by distribution networks; qualifying energy-renovation works (art. 278-0 bis A; conditions below); collection and treatment of household and similar municipal waste and supporting services from 1 March 2026 (art. 278-0 bis, M) | 5.5% | 2026 | https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006191654/2026-10-24 |
| Particular rate: medicines meeting CGI art. 281 octies conditions; defined human-blood products subject to the therapeutic exemption below; qualifying first performances (art. 281 quater and annexe III art. 89 ter); qualifying press including eligible digital press (art. 298 septies) | 2.1% | 2026 | https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006191656/2026-10-24 |
| Overseas departments (Guadeloupe, Martinique, Réunion): standard / reduced / particular | 8.5% / 2.1% / 1.75% and 1.05% | 2026 | https://www.impots.gouv.fr/professionnel/questions/quels-sont-les-differents-taux-de-tva-applicables-dans-les-dom |
| Corsica, CA3 lines TC, T3, T4, T5 | 13%, 10%, 2.1%, 0.9% | 2026 | https://www.impots.gouv.fr/sites/default/files/formulaires/3310-ca3-sd/2026/3310-ca3-sd_5377.pdf |
| Franchise: total turnover, previous calendar year / current year (CGI art. 293 B, I) | EUR 85,000 / EUR 93,500 | 2026 | https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006162567/2026-10-24 |
| Franchise: services other than on-site catering and accommodation, previous year / current year | EUR 37,500 / EUR 41,250 | 2026 | same |
| Franchise: lawyers', authors' and performers' regulated work, previous / current year (art. 293 B, I bis) | EUR 50,000 / EUR 55,000 | 2026 | same |
| Franchise: their other activities, previous / current year | EUR 35,000 / EUR 38,500 | 2026 | same |
| Franchise for an EU-established business: EU-wide turnover, previous and current year (art. 293 B bis) | EUR 100,000 | 2026 | same |
| Régime simplifié: previous year turnover, goods, on-site catering, accommodation (CIBS L. 162-4, 1°; amount fixed for 2026 by CIBS art. A. 162-7) | EUR 85,000 to EUR 945,000 (below the lower end, the franchise; F23566: "compris entre : 85 000 € et 945 000 €") | 2026 | https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000044595989/LEGISCTA000049803748/2026-10-24 |
| Régime simplifié: current year ceiling, same activities (CIBS L. 162-5, 1°; A. 162-7) | EUR 1,040,000 | 2026 | same |
| Régime simplifié: previous year turnover, other services incl. furnished lets (CIBS L. 162-4, 2°; A. 162-7) | EUR 37,500 to EUR 286,000 (F23566) | 2026 | same |
| Régime simplifié: current year ceiling, other services (CIBS L. 162-5, 2°; A. 162-7) | EUR 323,000 | 2026 | same |
| Régime simplifié: VAT due for the previous year must not exceed (CIBS L. 162-7) | EUR 15,000 | 2026 | https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000044595989/LEGISCTA000044598127/2026-10-24 |
| Régime réel normal: quarterly CA3 where annual VAT due is below (CGI art. 287-2) | EUR 4,000 | 2026 | https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006191928/2026-10-24 |
| Régime simplifié instalments: July / December, share of previous year's tax before fixed-asset VAT (CGI art. 287-3) | 55% / 40% | 2026 | same |
| No instalments where previous year's tax (before fixed-asset VAT) is below (CGI art. 287-3) | EUR 1,000 | 2026 | same |
| Instalment change allowed where the real tax differs by at least (CGI art. 287-3) | 10% | 2026 | same |
| First year of a new business: each self-set instalment at least (CGI art. 287-3) | 80% of the half-year's real tax | 2026 | same |
| CA12 credit refundable at year end (frame VII) only where at least | EUR 150 | 2026 | https://www.impots.gouv.fr/sites/default/files/formulaires/3517-s-sd/2026/3517-s-sd_5291.pdf |
| Eligible distance goods sales from France and cross-border B2C digital services: the origin-tax exception requires sole-France establishment and aggregate turnover not exceeding this amount in BOTH current and previous calendar years, with no destination-tax option (see Cross-border points) | EUR 10,000 excluding VAT in each year | 2026 | https://www.impots.gouv.fr/sites/default/files/formulaires/3310-ca3-sd/2026/3310-ca3-sd_5426.pdf |
| Intra-EU acquisitions by a business in the franchise: where the amount exceeds this in the previous or current calendar year, the French buyer self-assesses at the French rate and must ask its SIE for an intra-EU VAT number as soon as it knows the limit is crossed | EUR 10,000 | 2026 | https://entreprendre.service-public.gouv.fr/vosdroits/F21746 |
| Ordinary low-value invoices: the supplier VAT number and exemption reference can be omitted under CGI annexe II art. 242 nonies A, II, subject to its exclusions and independently required particulars; customer VAT numbers and reverse-charge wording are not generally waived | EUR 150 excluding VAT, inclusive | 2026 | https://entreprendre.service-public.gouv.fr/vosdroits/F31808 ; actual statute and BOFiP clarification below |
| Optional expense tolerance for qualifying small equipment, unit value excluding VAT up to; actual capitalisation or expensing determines line 19 or 20 | EUR 500 | 2026 | https://bofip.impots.gouv.fr/bofip/2109-PGP.html |
| Fuel: petrol, diesel and E85 in a vehicle excluded from deduction, or a lease the lessee cannot deduct / in any other vehicle | 80% / 100% deductible | from 2022 | https://bofip.impots.gouv.fr/bofip/1194-PGP.html |
| Fuel: petroleum gases/other gaseous hydrocarbons other than natural gas, and lamp oil used as fuel (liquefied products follow ordinary rules) in an excluded vehicle | 50% deductible | 2026 | same |
| Late interest (CGI art. 1727, III) | 0.20% a month | 2026 | https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006147309/2026-10-24 |

**Apply the reduced-rate conditions to the actual supply.** Food at 5.5% excludes confectionery, the specified chocolate products, margarine/vegetable fats, caviar and alcohol; the statutory chocolate exceptions still matter. The title of a product or supplier does not decide the rate. For ordinary 10% dwelling works, verify improvement, conversion, fitting-out or maintenance, domestic use and completion more than two years ago; exclude the specified household/furniture and large-equipment supply components. Cleaning, green-space works and supply/installation of a fossil-fuel-capable boiler are at the standard rate. Works producing a new building or increasing floor area by more than 10% over the statutory two-year period also use the standard rate. Obtain the customer's certification on the quote or invoice and keep the supporting documents (CGI art. 279-0 bis).

For 5.5% energy renovation, CGI art. 278-0 bis A requires residential use and premises completed at least two years ago, specified insulation, heating/ventilation or hot-water energy-saving/renewable works, and the delegated technical/performance conditions. Apply its new-building/floor-increase and fossil-boiler exclusions and customer certification requirements. The customer keeps the supporting copy and invoices through 31 December of the fifth year after the invoice; these gates do not replace checking the delegated technical list for the actual work.

The 2.1% performance treatment is limited to the qualifying works and first 140 performances under CGI art. 281 quater and annexe III art. 89 ter, with the statutory exclusions; it is not a rate for every new show. Press must meet the annexed publication conditions or the recognised digital-press conditions. Human-blood treatment is also conditional: the defined labile products for human research and in-vitro diagnostic devices prepared from blood/components fall within CGI art. 281 octies; whole blood and derivatives intended for direct therapeutic use instead fall within the exemption in CGI art. 261, 4-2° (BOI-TVA-LIQ-40-10§350).

**Other retained rate examples.** Qualifying theatres, chansonniers, circuses, concerts and variety shows fall within CGI art. 278-0 bis, F at 5.5%, subject to its exclusion for establishments where consumption during performances is customary and the stated Centre national de la musique affiliation exception. Its separate F-2 ticket category requires an original musical performance, a physically present remunerated artist and the specified operator licence where refreshments are optional. Check those actual conditions and the distinct 2.1% first-performance rules above; a generic “live performance” label does not decide the rate.

**How the franchise thresholds bite.** The basic threshold is tested on the previous calendar year: crossing it brings VAT from 1 January of the next year. The higher threshold is tested on the current year: crossing it brings VAT from the day of the overrun itself (CGI art. 293 B, II), so invoices issued that day already carry VAT. For a start-up, service-public F21746 annualises turnover as actual turnover × calendar-year days / actual active days expressly to test the following year. It does not establish a universal annualised-turnover test for the current year. The conflicting first-year sources are set out below.

**Start-up franchise: literal law and administrative conflict.** CGI art. 293 D, III literally prorates the ceilings named in art. 293 B, I and I bis, by the fraction of the year remaining at the activity start. On that literal worksheet, a goods business starting on 1 July 2026 has 184/365 of the year: the EUR 93,500 current-year ceiling becomes EUR 47,134.246575... before any assessment rounding, and EUR 50,000 turnover exceeds it. The retained DGFiP regimes page instead expressly grants the first-year franchise up to the unscaled EUR 93,500 / EUR 41,250, so its worksheet does not find that overrun. It then prorates those higher ceilings to test the next year. Service-public F21746 expressly annualises for the following year; its printed example exceeds both the basic and higher limits and cannot distinguish them. With EUR 45,000 from that same start date, annualised turnover is EUR 89,266.304347..., above EUR 85,000 but below EUR 93,500. The statute and those administrative statements have not been reconciled here. Keep both calculations and the actual start date, qualifying turnover and dated sales; this Guide does not decide the first-year exemption, next-year basic-versus-higher test or exact VAT start date where those readings disagree. A year-end total alone cannot identify the overrun transaction. The turnover composition and capital-asset-disposal exclusion are in art. 293 D, I.

**Where two official pages disagree.** The impots.gouv.fr page "Les régimes d'imposition à la TVA" (last modified 21 May 2026) still prints EUR 840,000 and EUR 254,000 as the régime simplifié limits. Those are the 2023-2025 values. The law settles it: CIBS art. L. 162-4 sets base amounts of EUR 818,000 and EUR 247,000 for 2020 to 2022 and indexes them on inflation every three years, rounded to the nearest thousand euros, and CIBS art. A. 162-7, as amended by the arrêté of 27 January 2026 (in force from 29 January 2026), fixes the 2026 amounts at EUR 945,000 / 1,040,000 and EUR 286,000 / 323,000. The BOFiP barème of 1 July 2026 and service-public F23566 give the same figures. Use the 2026 values.

## The taxable base

**What goes on the CA3 (form 3310-CA3-SD, 2026).** Read the line codes off the 2026 form only.

| CA3 line | What goes on it |
|---|---|
| A1 | Taxable sales and services, net |
| A2 | Other taxable operations: disposals of fixed assets, self-supplies, and purchases where the buyer is liable, including construction work received from a subcontractor (CGI art. 283-2 nonies) |
| A3 | Services bought from a supplier not established in France (CGI art. 283-2), EU or non-EU alike |
| A4 | Imports other than petroleum products, net |
| A5 | Exits from a suspensive regime |
| B1 | Petroleum products released for consumption |
| B2 | Intra-EU acquisitions of goods, net |
| B3 | Electricity, gas, heat or cold taxable in France |
| B4 | Goods or services from a taxable person not established in France (CGI art. 283-1) |
| B5 | Positive correction amounts on the taxed side, for example eligible customer credit notes; not negative taxable sales. See the correction method below |
| E1 | Exports outside the EU |
| E2 | Other non-taxable operations, including services to a customer established abroad and a subcontractor's construction work under art. 283-2 nonies |
| E3 | Distance sales taxable in another EU state |
| E4 | Imports, non-taxed side |
| F1 | Intra-EU acquisitions not taxable in France (never the counterpart of B2) |
| F2 | Zero-rated intra-EU supplies of goods to a taxable customer |
| F6 | Purchases free of tax (achats en franchise) |
| F8 | Positive correction amounts on the non-taxed side; do not change the other frame-A amounts for the same correction |
| 08 / 09 / 9B | Base and tax, mainland: 20% / 5.5% / 10% |
| 10 / 11 | Base and tax, overseas departments: 8.5% / 2.1% |
| T1, T2, TC, T3–T6 | Overseas particular rates (1.75%, 1.05%), Corsica (13%, 10%, 2.1%, 0.9%), mainland particular rate 2.1% (T6) |
| P1, P2 | Petroleum products, 20% and 13% |
| I1 to I6 | Import VAT by rate: 20%, 10%, 8.5%, 5.5%, 2.1%, 1.05% |
| 15 | VAT previously deducted to be paid back |
| 16 | Total gross VAT due |
| 17 / 18 | Memo lines: of which on intra-EU acquisitions / of which on operations to Monaco |
| 19 | Deductible VAT on fixed assets |
| 20 | Deductible VAT on other goods and services |
| 21 | Other VAT to deduct |
| 22 | Credit carried from line 27 of the previous return |
| 23 | Total deductible VAT |
| 24 / 2E | Memo: of which on imports / on petroleum products |
| 25 / TD | Credit (line 23 less 16) / VAT due (line 16 less 23) |
| 26 | Refund asked for on form 3519 |
| 27 | Credit carried forward, to line 22 of the next return |
| 28 / 29 / 32 | Net VAT due / assimilated taxes from annex 3310 A / total to pay |

**Numeric identifiers on the retained 2026 CA3 form.** These identify printed form fields, not additional tax tests: A1 0979; A2 0981; A3 0044; A4 0056; A5 0051; B1 0048; B2 0031; B3 0030; B4 0040; B5 0036; E1 0032; E2 0033; E3 0047; E4 0052; F1 0055; F2 0034; F6 0037; F8 0039; 15 0600; 17 0035; 18 0038; 19 0703; 20 0702; 21 0059; 22 8001; 24 0710; 2E 0711; 25 0705; TD 8900; 26 8002; 27 8003; 28 8901; 29 9979; 32 9992. Use the visible line labels and the applicable current form when transferring data; the identifiers do not replace the ordinary line-selection and adjustment rules.

Line 18 is a Monaco memo line, not the line for self-assessed EU services. A credit at line 25 does not excuse paying the assimilated taxes at line 29.

**CA3 completion, rounding and refunds.** The 2026 notice requires one return for each reporting period, including a “Néant” return when there were no operations; do not combine several months or quarters on one return. Keep precise invoice values in the working paper. Round reported taxable bases, corresponding VAT and the deductible total for each of lines 19 and 20 to the nearest euro: below EUR 0.50 is discarded, EUR 0.50 or more becomes EUR 1. Thus EUR 101.49 becomes EUR 101 and EUR 101.50 becomes EUR 102; do not assume a per-invoice rounding method from that return-stage rule. For a requested line-26 refund, the notice gives a EUR 760 minimum for monthly or quarterly requests for January–November or the first three quarters, and EUR 150 for December or the fourth quarter. These are amount and period tests, not automatic approval of every claim: establish ordinary refund conditions and file the request on 3519. Carry only the unrequested credit to line 27 and the next line 22; do not both refund and carry the same amount. See the [2026 notice](https://www.impots.gouv.fr/sites/default/files/formulaires/3310-ca3-sd/2026/3310-ca3-sd_5426.pdf), sections I and IV.

**The CA12 (form 3517-S-SD, 2026)** has its own numbering. Lines 5A, 06, 6C and 07 carry the standard, reduced, intermediate and overseas standard rates; line 19 is total gross VAT; line 20 deductions on invoices, 21 the flat-rate deduction, 22 their total; line 23 VAT on fixed assets; line 24 the credit brought in; line 26 total deductible; line 28 VAT due; line 29 credit; line 30 instalments. Line 57 is next year's instalment base: line 16 less lines 11, 12 and 22, which is before VAT on fixed assets. Below EUR 150 a year-end credit is refundable only on a disposal, death or entry into a VAT group; otherwise carry it to next year (line 51) or set it against the next instalment (line 52). The selected 2026 completion notice is now accessible and was read for these ordinary entries. For line 30, distinguish instalments actually paid (column 1) from those still payable (column 2), using the instalments exigible within the covered VAT year. If the expected instalment was below EUR 550 for July or EUR 400 for December, show only what was actually paid in column 1; do not enter the unpaid balance in column 2. Keep credit used against instalments at AE separate from an unrefunded, unimputed opening credit at line 24; do not carry or refund the same amount twice. See the [selected 2026 CA12 notice](https://www.impots.gouv.fr/sites/default/files/formulaires/3517-s-sd/2026/3517-s-sd_5424.pdf), lines 24, AE, 30 and 57 and frame VII.

**Self-assessment (autoliquidation).**

- Ordinary general-rule B2B services taxable in France from a supplier not established there, with no participating French establishment: use A3, the actual output rate block and the eligible deduction at line 20 or 19 according to actual expensing/capitalisation (CGI arts. 259-1° and 283-2). First check the service and any special place rules. Net nil requires full ordinary deduction entitlement. VAT wrongly charged abroad is not French input tax; obtain the supplier correction and assess the lawful foreign-recovery route separately.
- Intra-EU acquisitions of goods: base on B2, tax in the rate block and again as a memo at line 17, deduction at line 20 or 19.
- Imports: import VAT is self-assessed on the CA3 (base on A4, tax at I1 to I6, deduction at line 20 or 19 and memo at line 24). The return is pre-filled with customs data: reconcile it with the client's import records.
- Domestic reverse charges: construction subcontracting (art. 283-2 nonies), scrap and waste (283-2 sexies), emission quotas (283-2 septies), electronic communications services (283-2 octies), gas and electricity (283-2 quinquies). Flag these for the reviewer.

**Exempt and zero-rated.** Exports go to E1 with export evidence. Intra-EU supplies of goods go to F2: check the customer's VAT number on VIES before invoicing without VAT, keep transport proof, and file the état récapitulatif. General-rule B2B services actually located abroad go to E2; first check supply classification and the special place rules, and apply the DES conditions below rather than treating every foreign business customer as enough. Where an exemption without input credit actually applies, charge no output VAT and exclude the related input tax to that extent. Establish the precise medical/education conditions under CGI art. 261, financial/insurance conditions and eligible options under arts. 261 C/260 B/260 C, and rental conditions/options under arts. 261 D/260; a profession or supplier label does not establish exemption. A mixed business applies the actual deduction-coefficient rules in CGI annexe II arts. 205–207. Before applying a proportional business-use deduction, test art. 206, IV-2-1°: use of the good or service more than 90% for purposes foreign to the business makes its admission coefficient zero, so none of its input VAT is deductible. Exactly 90% does not trigger that exclusion; the remaining coefficient and ordinary invoice/eligibility conditions still apply. Refer the detailed partial-exemption calculation to an expert-comptable.

**Deduction restrictions.**

| Cost | Treatment | Source |
|---|---|---|
| Vehicles designed to carry people or for mixed use, their parts and upkeep | Not deductible. The test is how the vehicle was designed, judged at purchase or lease, not how it is used. Leisure quads and cycles, electrically assisted or not, are caught unless specifically fitted for the exclusive carriage of goods (https://bofip.impots.gouv.fr/bofip/1192-PGP.html, § 45) | https://bofip.impots.gouv.fr/bofip/1192-PGP.html |
| Exceptions to the vehicle exclusion | Vehicles bought for resale new; taxis, VTC and public passenger transport used exclusively for it; driving schools; hearses used exclusively by undertakers; vehicle hire businesses; vehicles with more than eight seats besides the driver carrying staff; horse transport vehicles from 2024; ski-domain all-terrain vehicles; aircraft for paid air services; racing sailboats. Apply the conditions of the individual exception, rather than a universal exclusive-use test. CGI annexe II art. 206, IV-2-6° expressly imposes exclusive use for the driving-instruction, ski and public-transport limbs, with the separate BOFiP conditions and limited combined-use tolerances; it does not add that same condition to every resale, rental or staff-bus case. For public transport, the accessory-freight tolerance has its own limits (§130–150); paid aircraft services require the actual use and aviation records (§380–460) | same |
| Fuel | Shares in the rates table. The limit applies only to products used as fuel to propel vehicles and engines; petrol, diesel and E85 used in tests for manufacturing engines are outside it. Liquefied petroleum gases (butane, propane and similar) and natural gas in gaseous form follow the ordinary rules (https://bofip.impots.gouv.fr/bofip/1194-PGP.html, § 40 and 160). Electric charging is not on the fuel list: ordinary rules apply once the vehicle's own exclusion is settled | https://bofip.impots.gouv.fr/bofip/1194-PGP.html |
| Passenger transport bought by the business | No deduction for ordinary ad-hoc staff fares. CGI annexe II art. 206, IV-2-5° excludes passenger transport and accessories, except services for a public passenger-transport undertaking or under a permanent staff-transport contract bringing employees to work; establish ordinary deduction conditions too | https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069569/LEGISCTA000006179225/2026-10-29 |
| Jet fuel | Excluded for aircraft/engines without deduction rights, including hired aircraft where the hire VAT cannot be deducted. BOFiP §220–240 identifies exceptions for exclusive public passenger transport, freight aircraft, qualifying specialised helicopters and exclusive flying instruction; establish the actual aircraft/use and ordinary deduction conditions | https://bofip.impots.gouv.fr/bofip/1194-PGP.html |
| Housing directors or staff free of charge | Not deductible, including buying or renting the premises. The actual on-site guarding, security or surveillance exception requires lodging necessary for those functions on the worksite or business premises; ordinary function housing alone is insufficient. For mixed lodging of staff/directors and third parties whose costs open deduction rights, BOFiP allows the admission coefficient as eligible third-party headcount / total people on the invoice, with their identity and status recorded; ordinary deduction conditions still apply | https://bofip.impots.gouv.fr/bofip/1190-PGP.html |
| Gifts and goods given away | Excluded from deduction except qualifying very-low-value goods whose unit value does not exceed EUR 73 including all taxes, per object and per year for the same beneficiary (CGI annexe IV, art. 28-00 A; ordinary deduction conditions still apply). The actual published consolidated text was read on 29 October; its returned section is current at 9 October 2026, while the direct current-article route failed | https://bofip.impots.gouv.fr/bofip/1196-PGP.html ; https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006179484/ |
| Private use by owners, directors or staff | The personal portion is not deductible. If the good or service is used more than 90% for purposes foreign to the business, its admission coefficient is zero and the whole input claim is excluded (CGI annexe II art. 206, IV-2-1°). Otherwise apply the actual deduction coefficients and other ordinary conditions, not an assumed full entitlement | https://bofip.impots.gouv.fr/bofip/1194-PGP.html ; https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069569/LEGISCTA000006179225/2026-10-29 |
| Restaurant meals | Not excluded by name. Deductible only where incurred for the business, with the purpose and guests documented | CGI annexe II, art. 206 |
| Advertising for alcoholic drinks | Deductible under the ordinary rules from 21 February 2026 (CGI art. 273 septies E, LF 2026 art. 91) | https://bofip.impots.gouv.fr/bofip/15011-PGP.html |
| Fixed assets | Line 19 for an actual capital asset, not line 20. For ordinary annual adjustments, CGI annexe II art. 207, II uses initial VAT × (current deduction coefficient − reference deduction coefficient) / 5 for movable assets or / 20 for immovable assets, over the statutory five-/twenty-year period including its starting year. The annual gate compares current versus reference products of the assujettissement and taxation coefficients: an absolute difference of exactly 0.10 does not trigger adjustment; it must exceed 0.10. Ordinary annual settlement is before 25 April of the following year. Reference assujettissement zero and the statutory pre-1996 immovable cases are excluded; disposal and the other global-adjustment events in art. 207, III have separate conditions. The EUR 500 small-equipment expense tolerance is optional and limited to qualifying categories: transport equipment is excluded, inseparable components are aggregated, and office furniture normally requires small-number routine replacement; initial or complete furniture equipment is excluded unless its total remains within EUR 500. Use line 20 only for qualifying costs actually expensed and line 19 for actual capitalisation, subject in either case to ordinary deduction eligibility (https://bofip.impots.gouv.fr/bofip/2109-PGP.html: "en considération du prix global de l'ensemble des éléments") | https://bofip.impots.gouv.fr/bofip/2109-PGP.html |

**When decision facts are missing.** Obtain the actual supply, billing entity and country, customer status and location, invoice tax, business-use share and any relevant exception. Keep the tax code unresolved and obtain the missing fact or document before selecting a rate, country, consumer treatment, self-assessment line or final deduction result. Do not choose 20%, France, consumer status or A3 solely because the corresponding fact is unknown. Hold unsupported input-tax claims until the ordinary eligibility and invoice evidence are established; a temporary hold is not a determination that the cost is permanently blocked. The supplier-name patterns below are only pre-classification aids and do not supply missing tax facts.

**Supplier and bank-line patterns (pre-classifier).** Match the counterparty name only to choose the relevant checks, most specific first; if nothing matches, apply the rules above. Every treatment below is conditional on the proved supply, actual billing entity/establishment, tax regime, lawful invoice tax and business-use facts. The name, an IBAN or printed VAT alone cannot establish exemption, a rate, reverse charge or recovery. Record unresolved facts and obtain the evidence before final coding.

| Pattern | Treatment |
|---|---|
| Bank fees and interest (BNP, Société Générale, Crédit Agricole, LCL, BPCE, Caisse d'Épargne, La Banque Postale, CIC, Crédit Mutuel; fee lines of Qonto, Revolut, Wise, N26); INTERETS, AGIOS; PRET, EMPRUNT | Establish the actual financial operation and any applicable taxation option under CGI arts. 261 C, 260 B and 260 C. Exclude a proved exempt operation or principal movement, not every debit from a bank. Separate taxable subscriptions/other services and apply the ordinary lawful-tax/invoice/use tests; a printed tax amount alone cannot create a permitted option. |
| DGFIP, TRESOR PUBLIC, IMPOTS.GOUV, URSSAF, CPAM, SSI, France Travail, CIPAV, CNAV, GREFFE, CFE, CVAE, PREFECTURE, INPI, CCI, CMA | Exclude proved tax settlements, statutory social contributions and other documented non-supply transfers. A public-body, registry or chamber name alone does not prove that the actual service or fee is outside VAT; inspect the document and classify any supply on its actual facts. |
| SALAIRE, PAIE, MUTUELLE (employee), DIVIDENDE, APPORT, VIREMENT INTERNE | Exclude amounts actually proved to be wages, employee social contributions, dividend distributions, capital injections or own-account transfers. A label is a prompt to verify the transaction, not evidence that an unidentified customer receipt is outside VAT. |
| EDF, TotalEnergies, Orange, Free, SFR, Bouygues Telecom, OVHcloud | Identify the actual product, billing entity and lawful rate. For an ordinary French supply actually subject to 20%, use that tax only to the deductible business extent at line 20, or line 19 if capitalised. Read the invoice's gas/water components and any applicable specific rate; the supplier brand does not fix them. |
| AXA, MAIF, MACIF, MATMUT, MAAF, Groupama, Generali, AG2R, Malakoff Humanis | Exclude a proved insurance/reinsurance operation or qualifying related broker/intermediary service under CGI art. 261 C, 2°. Do not extend the exemption to every unrelated service merely because the provider is an insurer. |
| La Poste standard mail | Check whether the actual operation falls within the qualifying universal-postal-service exemption under CGI art. 261, 4-11°. Do not classify every parcel or courier service from La Poste, Colissimo, Chronopost, DHL, Mondial Relay, UPS, TNT or FedEx by the brand alone. For a taxable service, establish the actual rate and billing establishment before selecting domestic or A3 treatment. |
| SNCF, Ouigo, RATP, taxis, G7, Bolt, Heetch, Uber rides, Air France domestic | Where the domestic output rate is 10%, this does not itself allow input recovery. Ordinary ad-hoc employee passenger travel: no input VAT deduction under CGI annexe II art. 206, IV-2-5°. Exceptions require transport supplied for a public passenger-transport undertaking or under a permanent contract to bring staff to work, plus the ordinary deduction conditions. International flights: exclude |
| Motorway tolls (Vinci, Sanef, APRR) | 20%; line 20 only where ordinary business-use and invoice deduction conditions are met |
| Supermarkets (Carrefour, Auchan, Leclerc, Lidl, Monoprix, etc.) and restaurants | Obtain the actual goods/services, invoiceVAT, business purpose and users. Neither a supermarket nor restaurant name establishes personal use, a permanent block or a catering-only entitlement. Apply the ordinary deduction conditions and the actual product-specific exclusions; hold an unsupported claim pending evidence. |
| Google, Microsoft, Adobe, Meta, LinkedIn, Spotify, Dropbox, Slack, Atlassian, Zoom (EU billing entities); Notion, OpenAI, Anthropic, Figma, Canva, Twilio, GitHub, HubSpot (non-EU or check); AWS EMEA SARL | A3 plus line 20 (self-assessment). Use the domestic route only if the French TVA was legally chargeable and the invoice and ordinary deduction conditions hold. A French VAT number or printed TVA alone does not displace reverse charge. For a qualifying French B2B service from a supplier without a participating French establishment, apply the legally required self-assessment, request correction/refund of wrongly invoiced VAT, and do not deduct that wrong tax (CGI art. 271, II-1-a and 283-2; BOFiP https://bofip.impots.gouv.fr/bofip/1111-PGP.html, §55–60 and https://bofip.impots.gouv.fr/bofip/1531-PGP.html, §80) |
| Amazon, Etsy, eBay marketplace fees | A3 plus line 20 where billed from outside France (CA3 notice n° 3310 NOT-CA3-SD: line A3 is "prestations de services fournies par un prestataire non établi en France et imposables en France sur le fondement des articles 259-1° et 283-2 du CGI"); the sales themselves go to A1 at the applicable rate (or E3, distance sales taxable in the member state of arrival under the qualified current-and-previous-year EUR 10,000 selector below or by option; OSS is an available declaration route where its conditions are met: same notice, line E3) |
| Stripe, PayPal transaction fees | Establish whether the actual item is a qualifying exempt payment/financial operation, an eligible operation under a valid taxation option, or a separate taxable subscription/technical service. Do not assume exemption from Stripe/PayPal or country from the brand. For SumUp, Square and Zettle too, identify the actual billing entity, service and invoice, then apply the ordinary place/liability/deduction method. |
| Expert-comptable, avocat, notaire (business), commissaire aux comptes, architecte | Establish the actual supplier regime, service, billing establishment and lawful VAT. An ordinary French professional service actually taxed at 20% follows the general input route only to its deductible business extent, at line 20 or line 19 if capitalised. The profession label does not override franchise, exemption, place or invoice facts. |
| LOYER COMMERCIAL, SCI with TVA invoiced | Establish whether the supply is bare premises, furnished accommodation or another property service, its residential/business use and actual regime. Qualifying bare-premises rent is ordinarily exempt under CGI art. 261 D, with its exceptions; an eligible business-premises letting can be taxed under a valid art. 260, 2° option. That option is unavailable for bare residential/agricultural premises. Furnished/hotel-type services have their own art. 261 D conditions, so residential or commercial wording alone does not decide exemption or rate. Refer the detailed property treatment. A proved TAXE FONCIERE settlement is not a purchase-VAT invoice. |
| RETRAIT DAB, cash | Ask what the withdrawal funded and reconcile the cash account. A bank withdrawal alone is not a VAT purchase invoice or proof of personal drawings. Claim only actual eligible invoiced underlying purchases; do not invent a rate or permanent exclusion for unidentified cash. |

Bank-statement reading: French exports are usually semicolon-separated with DD/MM/YYYY dates (Qonto and Revolut use ISO dates). VIR is a transfer, CB a card payment, PRLV a direct debit, CHQ a cheque, REM a cheque deposit, TIP an interbank payment. Keep signed refund/credit-note reversals in the accounting reconciliation, but do not transfer negative amounts blindly to the original CA3 fields: the B5/F8 correction method below uses the return’s prescribed positive entries. For VAT currency conversion, use the latest ECB-published rate at the actual date the VAT becomes due (exigibilité), under CGI art. 266, 1 bis; keep the tax-point and rate evidence. Invoice, supply and receipt dates are not automatically the same tax point. BOFiP §410 also permits the customs conversion method for intra-EU acquisitions if used consistently for all such operations in the year; customs import conversion is separate. See https://bofip.impots.gouv.fr/bofip/140-PGP.html, §380–410. An IBAN prefix shows the bank's country, not the customer's VAT status: check VIES.

**Questions to raise when a line is ambiguous.** Fuel and vehicle costs (was the vehicle designed for people or goods, and which fuel?); restaurants (who was present and why?); SaaS (legal entity, country, any French TVA charged?); round transfers from the owner's name (sale, capital or loan?); incoming money from individuals or foreign accounts (sale? business or consumer? which country?); large one-off purchases near EUR 500 (asset or expense?); mixed-use phone or home costs (business share?); outgoing transfers to individuals (contractor with invoice, wages, refund or private?); foreign hotels (foreign VAT is not French input VAT; a refund may be claimed in that state); Airbnb income (furnished letting falls in the services band); construction subcontractors (domestic reverse charge?); platform sales on Amazon, Etsy or eBay (apply the qualified current-and-previous-year EUR 10,000 destination selector below, including establishment and goods-dispatch facts; use `eu-vat-directive` R-EU-5 for any applicable OSS route).

**Invoices.** At EUR 150 excluding VAT or less, the ordinary simplification in CGI annexe II art. 242 nonies A, II permits omission of the supplier's VAT identification number (I-2°) and the exemption reference (I-12°), subject to the actual exclusions and particulars independently imposed for the operation. It does not generally waive the customer's VAT number or the reverse-charge wording. The statutory distance-goods, exempt intra-EU/new-transport and specified cross-border branches have their own exclusions or simplifications: check the actual operation under II-a to c and BOFiP BOI-TVA-DECLA-30-20-20-20, §20–60, before omitting a particular. Reverse-charge invoices say "Autoliquidation". F31808's supplier/customer-number summary is not the selected statutory rule. From 1 September 2026 (large companies and ETI) and 1 September 2027 (SMEs and micro-enterprises), invoices add four new particulars: the customer's SIREN, the delivery address if different, whether the invoice is for goods, services or both, and "Option pour le paiement de la taxe d'après les débits" where that option was made (service-public F31808 and the actual article's commencement notes).

**Qualitative review checks (OpenAccountants working practice).** Flag unusually large transactions relative to the period, a classification uncertainty that materially changes tax, concentration in one counterparty, repeated unresolved facts, and a large payment/refund position. No statute-derived monetary trip point is asserted. Resolve the supporting facts; an internal review flag is not itself a VAT classification.

**Input pack (OpenAccountants working practice).** Obtain a bank statement covering the full reporting period, in CSV, PDF or readable text. Add sales and purchase invoices, the legal entity and trading name, written VAT identification, SIREN/SIRET, the prior CA3/CA12 and the invoice register/FEC-compatible export when available. Confirm the regime and full reporting period from the taxpayer record; the first and last bank transactions do not establish that period. Ask what the business does, whether it employs staff, whether it makes exempt supplies, whether sales are cross-border, and whether construction subcontracting is involved. Names, company suffixes, payroll-looking debits and IBANs suggest questions; they do not establish those facts or the VAT result. Reconcile the previous line27 credit to current line22.

**Bank statement only (OpenAccountants working practice, not a legal rule).** If there is no bank statement at all, stop. With a bank statement but no invoices, prepare the return and tell the reviewer in writing that every input VAT claim must be checked against a compliant invoice before the return is approved.

**CA3 credit-note corrections.** For an ordinary supported credit note reducing a previously taxed customer sale, enter the positive correction base on B5; recover the previously paid output VAT through line 21, with the required credit note or corrected invoice and its separate collected-VAT-correction identification. Do not put negative VAT in the gross-tax block or also reduce the other frame-A amounts for that same correction. For example, a qualifying EUR 2,000 excluding-VAT reduction with EUR 400 VAT is B5 EUR 2,000 and line 21 EUR 400, not a second reduction of current A1 plus another EUR 400 deduction. A supplier credit note reverses the earlier input deduction through line 15 to its supported extent. Non-taxed customer corrections go as positive amounts on F8 without inventing output VAT. The 2026 notice expressly prohibits negative B5/F8 amounts and retains special rules for foreign customers already refunded incorrectly invoiced VAT; do not override those with this ordinary method. Keep the original invoice, its declared tax and the correction evidence together. See the [2026 notice](https://www.impots.gouv.fr/sites/default/files/formulaires/3310-ca3-sd/2026/3310-ca3-sd_5426.pdf), B5/F8 and lines 15/21.

**Working paper.** Follow `vat-workflow-base` Section 3. In the Transactions sheet the line-code column accepts only 2026 CA3 codes, blank for excluded lines, and "A3/20" style for self-assessed lines. The Line Summary sheet sums A1, E1, E2, E3, F2, A3, A4, B2, B4, then the rate block 08, 09, 9B, I1 to I6, line 16, memo 17, lines 19, 20, 22, 23, memo 24, then 25 or TD, 26, 27, 28 and 32. If line 23 exceeds line 16, line 25 is the credit and line 27 = 25 less 26 carries to the next return; otherwise TD = 16 less 23. This ordinary sheet assumes no energy-excise credit/levy or group-payment transfer. Where applicable, use the actual form’s X5/Z5/AB adjustments: line 28 = TD − X5 (X5 cannot exceed TD), and line 32 = 28 + 29 + Z5 − AB; do not silently set those actual liabilities or credits to zero. Keep the base Transactions columns and a separate Line Summary and Return Form. In the summary, use supported net amounts for operation bases and supported VAT for deductible lines; a self-assessed entry must feed both output and eligible input tax, rather than disappearing because its transaction code is A3/20. Include lines21 and2C where actually applicable in the line23 total, and all actual gross-tax rows in line16. Keep formulas separate from hardcoded facts and source links; mark unresolved rows for the reviewer without assigning a guessed tax result. The earlier template colour conventions were house formatting, not tax law. Use the available spreadsheet recalculation tool, inspect the recomputed outputs and reconcile the Return Form to the summary before handover; the old environment-specific /mnt helper path is not an assumed installation requirement.

## Deadlines and filing

| What | When | Source |
|---|---|---|
| CA3, régime réel normal | Monthly, between the 15th and the 24th of the following month. The exact day depends on the department (Paris, 92, 93 and 94 apart), the category of business and the SIREN or the first letter of the name, and is shown in the espace professionnel. Never state a single date | https://entreprendre.service-public.gouv.fr/vosdroits/F23566 ; https://www.impots.gouv.fr/le-regime-reel-normal-dates-limites-de-transmission-des-ca3 |
| CA3, quarterly option | Where annual VAT due is below EUR 4,000 (CGI art. 287-2) | Légifrance art. 287 |
| CA12, régime simplifié | Annual, by the second working day after 1 May for a calendar year; within three months of the year end otherwise | https://entreprendre.service-public.gouv.fr/vosdroits/F23566 |
| Régime simplifié instalments | July (55%) and December (40%); balance with the CA12. Off-calendar years: return filed January to May of N gives instalments July and December N; June to October gives December N and July N+1; November or December gives July and December N+1 | CGI art. 287-3 ; F23566 |
| Régime simplifié moved to monthly CA3 | VAT due for the previous year above EUR 15,000 (art. 287-3 bis); or the business makes intra-EU acquisitions, imports or exits from a suspensive regime (art. 287-3 ter, from 1 January 2025; quarterly if under EUR 4,000) | Légifrance art. 287 |
| Change of regime | Failure of the previous-year L. 162-4 condition ends RSI on 1 January of the following year. Breaching a current-year L. 162-5 ceiling ends RSI with effect from 1 January of that year (D. 162-8, 1°–2°); see the ordinary calendar-year filing sequence below. The separate previous-year VAT-above-EUR-15,000 trigger remains governed by CGI art. 287-3 bis | F23566 ; CIBS L. 162-4/L. 162-5 and D. 162-8 |
| Cessation or sale of the business | Final return within 30 days; 60 days under the régime simplifié (CGI art. 287-4) | Légifrance art. 287 |
| État récapitulatif des clients (eligible intra-EU supplies of goods) and déclaration européenne de services (DES) where the supplier/customer locations, general B2B place and recipient-liability/non-exemption conditions below apply | Within ten working days after the month the VAT became due, filed with customs on pro.douane.gouv.fr (CGI art. 289 B). The notice permits franchise businesses to submit DES on paper | CA3 notice 3310-NOT-CA3-SD, 2026 |
| Payment | With the return, online from the espace professionnel on impots.gouv.fr | F23566 |
| E-invoicing: receiving | From 1 September 2026 every VAT taxable person (assujetti) established in France, including franchise businesses and those making only exempt supplies, must be able to receive e-invoices through an approved platform (plateforme agréée) | CGI art. 289 bis ; LFR 2022 art. 26, III, as rewritten by LF 2024 art. 91 ; impots.gouv.fr FAQ |
| E-invoicing and e-reporting: issuing | From 1 September 2026 for large companies, ETI and VAT groups; from 1 September 2027 for SMEs and micro-enterprises (size under LME art. 51 and decree 2008-1354, art. 3) | same ; BOFiP BOI-TVA-DECLA-20-30-50 (30 September 2026) |

Formats, platforms, e-reporting frequencies and the payment-data rules are in `france-einvoice`.

**E-invoice scope and size reference.** The domestic electronic-invoice route applies to the actual qualifying operations between assujettis established in France, subject to CGI art. 289 bis and the French invoicing rules. Operations exempt under arts. 261–261 E and dispensed from invoicing are excluded from the issuing/e-reporting scope; an assujetti with only such sales still needs to receive qualifying supplier e-invoices. A non-assujetti is a different case. Under the actual consolidated LFR 2022 art. 26, III, SME/micro deferral excludes members of a VAT group. Assess the category for each legal person at 1 January 2025 using its last accounting year closed before that date, or its first accounting year closed on or after that date if none existed before it. The DGFiP September 2026 FAQ states the same reference; the unchanged size-category definitions remain under LME art. 51 and decree 2008-1354.

**Current-year RSI ceiling: ordinary calendar-year business.** Monitor the applicable indexed L. 162-5 ceiling using the actual qualifying turnover method, with mixed-activity and startup conditions where relevant. Meeting the ceiling exactly does not breach it. If a calendar-year business first exceeds it in September 2026, the real-normal regime takes effect from 1 January 2026 under CIBS art. D. 162-8, 2°. File the recapitulative CA3 in October for January through September, crediting the RSI instalments required for that period under BOFiP §120; then file October's monthly CA3 in November and continue monthly returns. Use the exact personalised filing deadline above, not an assumed 21st. Retain the period reconciliation and instalment evidence. See BOI-TVA-DECLA-20-20-30-10, §60–130. For a non-calendar accounting year, do not silently reuse that doctrine's 2023 first-day-of-exercise examples as the 2025 decree's 1 January result: the precise transition-period/form reconciliation remains an identified source question.

## Penalties and interest

| Failure | Charge | Source |
|---|---|---|
| Late payment of tax | Interest of 0.20% a month under CGI art. 1727, III. The ordinary IV-1 period starts on the first day of the month after the due month and runs to the last day of the payment month; where the late-filing majoration in art. 1728 applies, IV-3 instead stops the count at the last day of the return-filing month or rectification-proposal month, as applicable | Légifrance art. 1727 |
| Late return, no formal notice, or filed within 30 days of a notice | 10% of the tax due on the return (CGI art. 1728, 1, a) | Légifrance art. 1728 |
| Return still missing 30 days after a formal notice | 40% (art. 1728, 1, b) | same |
| Hidden activity discovered | 80% (art. 1728, 1, c) | same |
| Errors or omissions: deliberate failure; L. 64 abuse of law; fraudulent schemes | Deliberate failure: 40%. L. 64 abuse: 80%, reduced to 40% unless it is established that the taxpayer was the principal initiator or principal beneficiary of the abusive acts. Fraudulent schemes: 80% (CGI art. 1729, a–c) | Légifrance art. 1729 |
| Late payment | 5% surcharge (CGI art. 1731, 1). Under art. 1731, 2, it does not apply when the late declaration is accompanied by payment of all corresponding tax; application of art. 1728 alone does not establish this exception | Légifrance art. 1731 |
| Ordinary self-assessed tax that would have been deductible but was left off the return | Fine of 5% of the deductible amount (CGI art. 1788 A, 4). Its second paragraph provides a specific proportional adjustment for an art. 257 self-supply; do not apply this unadjusted ordinary amount to that special branch | Légifrance art. 1788 A |
| État récapitulatif filed late | EUR 750; EUR 1,500 if still missing 30 days after notice; EUR 15 per error, capped at EUR 1,500 (art. 1788 A, 1 and 2) | same |
| Invoice errors or omissions | EUR 15 per error, capped at a quarter of the invoice amount (CGI art. 1737, II) | Légifrance art. 1737 |
| Invoice not issued electronically when required | EUR 50 per invoice, capped at EUR 15,000 a year (art. 1737, III, as amended by LF 2026) | same |
| No approved platform for receiving e-invoices | Formal notice to comply within three months; EUR 500 if the failure persists at expiry, followed by a new three-month notice; EUR 1,000 if it remains unremedied at that expiry. Each further EUR 1,000 requires persistence after another three-month period and an unsuccessful formal notice (CGI art. 1737, IV bis) | Légifrance art. 1737 |
| E-reporting not transmitted | EUR 500 per transmission, capped at EUR 15,000 per calendar year for each applicable obligation under CGI art. 290 or 290 A (art. 1788 D, I and II, as amended by LF 2026); apply its V relief where the actual conditions hold | Légifrance art. 1788 D |
| First-offence relief | The stated art. 1737, II/III invoice fines and art. 1788 D e-reporting fines are not imposed for a first offence in the current calendar year and three previous years if corrected spontaneously or within 30 days of the administration's first request, under each article's V. Do not extend this relief to the art. 1737, IV bis receiving-platform procedure, which has its own notices | Légifrance art. 1737, V and 1788 D, V |

Example of the interest rule: a CA3 for March 2026 showing EUR 4,000 due, filed and paid in June without any notice, bears the 10% majoration (EUR 400) and interest for May and June, 2 × 0.20% × 4,000 = EUR 16. Audit procedure, the reductions for voluntary correction and the taxpayer's rights are in `fr-tax-audit`.

## Cross-border points

- **B2B services sold to EU customers:** establish the general CGI art. 259-1° place-of-supply rule first; a foreign customer alone does not displace the special place rules in art. 259 A–D. For the ordinary service supplied from the relevant French business establishment to an eligible business customer in another member state, invoice without French VAT, mark "Auto-liquidation", put the amount on E2 and check the customer's number on VIES. DES applies where the service is located there under directive art. 44 and the customer owes the tax under art. 196; a service exempt in that state is not included in DES. Keep the establishment, customer status, supply classification and destination-liability/exemption facts; apply the ten-working-day deadline above only to an operation actually requiring DES.
- **Goods sold to EU businesses:** zero-rated on F2 with VIES check and transport proof; état récapitulatif within ten working days after the month.
- **Distance sales and B2C digital services to other EU states:** the ordinary origin-tax exception applies to a seller established only in France, with qualifying goods dispatched from France, where the combined eligible intra-EU distance-goods sales and cross-border telecommunications, broadcasting and electronic services do not exceed EUR 10,000 excluding VAT in either the current or previous calendar year and no destination-tax option applies. Domestic digital sales are not part of that cross-border total. Destination tax applies from the transaction crossing the limit, where either year fails, or under the valid option. A prior-year EUR 11,000 / current-year EUR 1,000 seller fails the amount condition; EUR 10,000 in each year meets only the amount test, not all the other conditions. See CGI art. 259 D / 258 A and https://bofip.impots.gouv.fr/bofip/11964-PGP.html, §220 and 240–270. OSS can provide the declaration route where eligible, rather than being an unconditional duty created by this Guide. On the French CA3, destination-taxable distance goods go to E3; the stated cross-border B2C telecommunications, broadcasting and electronic services taxable in the consumption state go to E2 under the 2026 notice. Establish any applicable OSS declaration route separately. This is separate from the EUR 10,000 intra-EU acquisition threshold; detailed destination filing is in `eu-vat-directive`, R-EU-5.
- **Purchases from abroad:** self-assess as set out in The taxable base (A3, B2, A4, B4).
- **Non-established businesses selling in France:** where a French taxable customer buys, the customer is liable under art. 283-1 and 283-2 in the cases those articles name. A non-EU business that must register may need a fiscal representative: refer.
- **The EU franchise:** an EU-established claimant must meet the French art. 293 B conditions and the cumulative art. 293 B bis EU-wide EUR 100,000 limit in BOTH years plus the prescribed home-state process. A French business using another state's franchise must tell the French administration within 15 working days after its EU-wide annual turnover exceeds EUR 100,000 and supply the required partial-quarter figures (art. 293 B ter).
- **Monaco:** tax on operations to Monaco is shown at memo line 18 of the CA3.
- Income tax on cross-border activity is in `fr-cross-border` and `fr-corporate-tax`.

## Worked examples

**Earlier transaction illustrations, with their actual eligibility gates.** These retain the six hypothetical classification cases from the pre-refresh Guide. Counterparty labels and bank descriptions are fixture facts, not proof of the supplier, rate, place or deduction. The decimal amounts below are working-paper illustrations; apply the CA3 rounding rule to the supported period totals, not independently to each line.

- **3 April 2026, NOTION LABS INC, subscription EUR 14.68.** Stipulate that the actual invoice is for a general B2B service taxable in France from a non-established supplier without a participating French establishment, with no VAT charged and full ordinary deduction entitlement. Record EUR 14.68 at A3; EUR 14.68 × 20% = EUR 2.936, or EUR 2.94 in the decimal working paper, goes through the output rate block and the matching deductible amount at line 20. The two-sided self-assessment has nil net effect on those stipulated facts. A brand alone does not establish this branch.
- **10 April 2026, GOOGLE IRELAND LIMITED, Ads EUR 850.** On the same stipulated general-service and full-deduction facts, A3 is EUR 850 and the output and deductible tax are each EUR 170. Both sides are required; the first main example below retains the same purchase within an aggregate return. Verify the actual billing establishment and invoice rather than assuming them from the description.
- **15 April 2026, BRASSERIE LIPP PARIS, meal EUR 220.** Obtain the invoice, actual VAT breakdown, attendees and business purpose. A restaurant name does not by itself block or establish recovery. If the ordinary use, lawful invoice and deduction conditions are met, put the supported deductible tax at line 20; if those facts are missing, hold the claim for evidence rather than inventing a permanent zero-tax invoice or denial. The EUR 220 debit alone does not prove the rate or deductible amount.
- **18 April 2026, DELL FRANCE SAS, laptop invoice DEL2026-0041, EUR 1,595 including 20% VAT.** On those stipulated invoice facts, EUR 1,595 ÷ 1.20 = EUR 1,329.166… net, or EUR 1,329.17, and the working-paper VAT is EUR 265.83. If the supported accounting treatment records this durable laptop as a fixed asset and the ordinary deduction conditions hold, claim the deductible tax at line 19. The optional EUR 500 equipment tolerance does not make every purchase above or below it automatically an asset or expense; retain the actual classification and linked-component facts.
- **22 April 2026, STUDIO KREBS GMBH, IT consultancy receipt EUR 3,500.** If the actual transaction is an ordinary general B2B service supplied from the relevant French establishment to an eligible German business customer, taxable there with recipient liability and no destination exemption, invoice without French VAT, state the required reverse charge, record EUR 3,500 at E2 and submit the required DES. Verify customer status/number and the supply/establishment facts; the German name or IBAN does not establish them. Apply the stated DES deadline only if its actual conditions hold.
- **28 April 2026, ARVAL FRANCE, lease debit EUR 650.** If the actual leased vehicle is designed for passengers or mixed use and no qualifying exception applies, the vehicle-related input VAT is excluded under the admission rule. Retain the lease invoice and design/exception evidence. The bank debit alone does not establish its net price or VAT breakdown, so do not label all EUR 650 as net merely because nothing is claimed. Fuel and an independently qualifying vehicle exception follow their own stated rules.

**Example 1: monthly CA3 for a Paris consultancy (régime réel normal).** In April 2026 the company sells EUR 50,000 of consulting at 20%, and its in-house café sells EUR 8,000 of food and soft drinks for consumption on the premises at 10% (CGI art. 279, m; alcoholic drinks would be 20%). It buys Google Ads from Google Ireland for EUR 850 (no VAT on the invoice), other French purchases of EUR 12,000 plus 20% VAT, and a server for EUR 1,500 plus 20% VAT that it records as a fixed asset. Sales: A1 is 58,000; line 08 base 50,000 and tax 10,000; line 9B base 8,000 and tax 800. Google Ads: A3 is 850, tax 170 joins line 08, and the same 170 is deducted at line 20. Deductions: line 20 is 2,400 plus 170, line 19 is 300. Line 16 is 10,970, line 23 is 2,870, so TD and line 28 are 8,100.

```oa-check
name: France CA3 April 2026, consultancy and café with an EU service self-assessed
inputs:
  sales_20: 50000
  sales_10: 8000
  eu_service_a3: 850
  domestic_purchases_net: 12000
  fixed_asset_net: 1500
steps:
  - tax_08: sales_20 * 0.20 + eu_service_a3 * 0.20
  - tax_9b: sales_10 * 0.10
  - line_16: tax_08 + tax_9b
  - line_19: fixed_asset_net * 0.20
  - line_20: domestic_purchases_net * 0.20 + eu_service_a3 * 0.20
  - line_23: line_19 + line_20
  - vat_due: line_16 - line_23
expected:
  line_16: 10970.00
  line_23: 2870.00
  vat_due: 8100.00
```

**Example 2: régime simplifié, instalments and the fixed-asset edge.** A shop on the régime simplifié had tax of EUR 9,000 for 2025 before the VAT on fixed assets. Its 2026 instalments are 55% in July (4,950) and 40% in December (3,600). On the 2026 CA12 its gross VAT is EUR 18,000, deductions on other goods and services EUR 6,500, and VAT on fixed assets EUR 1,200. Net VAT for 2026 is 10,300, so the balance due with the CA12 by the second working day after 1 May 2027 is 10,300 less 8,550, or 1,750. The edge: next year's instalment base (line 57) is struck before the fixed-asset VAT, so it is 18,000 less 6,500, or 11,500, not 10,300. The 2027 instalments are 6,325 in July and 4,600 in December.

```oa-check
name: France CA12 2026, instalments, balance and next year's base
inputs:
  prior_year_base: 9000
  gross_vat: 18000
  deduction_other: 6500
  deduction_fixed_assets: 1200
steps:
  - july_2026: prior_year_base * 0.55
  - december_2026: prior_year_base * 0.40
  - net_vat_2026: gross_vat - deduction_other - deduction_fixed_assets
  - balance_may_2027: net_vat_2026 - july_2026 - december_2026
  - base_2027: gross_vat - deduction_other
  - july_2027: base_2027 * 0.55
  - december_2027: base_2027 * 0.40
expected:
  july_2026: 4950.00
  december_2026: 3600.00
  balance_may_2027: 1750.00
  july_2027: 6325.00
  december_2027: 4600.00
```

## Ask the client first

- For a start-up, what are the exact start date and dated qualifying sales? For the EUR 10,000 cross-border test, provide both calendar years, all establishments, goods-dispatch countries, combined eligible sales and any destination-tax option. For currency, identify the actual VAT tax point and conversion evidence; for assets and lodging, provide capitalisation/expense and beneficiary/use evidence.

- Which regime are you in, and what were last year's turnover (by activity: goods and catering, or services) and last year's VAT due? Both numbers decide the regime.
- What filing date does your espace professionnel show for the CA3? It depends on department, category and SIREN.
- Do you sell outside France? For each customer: business or consumer, goods or services, which country. That decides E1, E2, E3, F2 and the EU statements.
- Do you make intra-EU acquisitions, imports or exits from a suspensive regime? These trigger the CGI art. 287-3 ter CA3 route from 2025 even where the turnover remains within RSI limits; apply monthly filing or the statutory quarterly exception where annual VAT due is below EUR 4,000.
- Any credit at line 27 of your last return, any exempt income, any construction subcontracting, any company cars (designed to carry people or goods)?
- Refuse or refer: a business inside the franchise that has not opted; partial exemption above de minimis; margin scheme; property VAT; VAT groups; fiscal representatives; overseas departments; anyone wanting income tax (use `fr-income-tax` or `fr-personal-income-tax`); any refusal in `eu-vat-directive` R-EU-1 to R-EU-12.

## Sources

| Source | URL | Read on |
|---|---|---|
| CGI art. 293 B, 293 B bis, 293 B ter (franchise; LF 2025 art. 32 and loi n° 2025-1044 art. 1) | https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006162567/2026-10-24 | 2026-10-24 |
| CGI art. 287 (returns, instalments, monthly triggers) | https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006191928/2026-10-24 | 2026-10-24 |
| CIBS art. L. 162-4 to L. 162-8 (régime simplifié conditions; L. 162-4 indexation rule) | https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000044595989/LEGISCTA000044598127/2026-10-24 | 2026-10-24 |
| CIBS art. A. 162-7 (régime simplifié amounts for 2026, arrêté of 27 January 2026) | https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000044595989/LEGISCTA000049803748/2026-10-24 | 2026-10-24 |
| BOFiP BOI-BAREME-000036-20260701 (régime simplifié limits for 2026) | https://bofip.impots.gouv.fr/bofip/9368-PGP.html/identifiant=BOI-BAREME-000036-20260701 | 2026-10-24 |
| CGI art. 278 (20%) | https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006191854/2026-10-24 | 2026-10-24 |
| CGI art. 278-0 bis (5.5%) and 279 (10%) | https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006191654/2026-10-24 | 2026-10-24 |
| CGI art. 281 quater and 281 octies (2.1%) | https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006191656/2026-10-24 | 2026-10-24 |
| CGI art. 298 septies (press, 2.1% and 1.05%) | https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006179663/2026-10-24 | 2026-10-24 |
| CGI art. 289 B (état récapitulatif) | https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006191662/2026-10-24 | 2026-10-24 |
| CGI art. 289 bis (e-invoicing, amended by LF 2026 art. 123) | https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006191855/2026-10-24 | 2026-10-24 |
| Loi n° 2023-1322 (LF 2024), art. 91, rewriting LFR 2022 art. 26, III (e-invoicing dates) | https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000048727345 | 2026-10-24 |
| CGI art. 1727 (late interest) | https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006147309/2026-10-24 | 2026-10-24 |
| CGI art. 1728 (late filing, amended by LF 2026 art. 126) | https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006179995/2026-10-24 | 2026-10-24 |
| CGI art. 1729 (inaccuracies) | https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006179987/2026-10-24 | 2026-10-24 |
| CGI art. 1731 (5% late payment) | https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006163002/2026-10-24 | 2026-10-24 |
| CGI art. 1737 (invoice fines) | https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006163056/2026-10-24 | 2026-10-24 |
| CGI art. 1788 A and 1788 D (statements, self-assessment, e-reporting fines) | https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006162921/2026-10-24 | 2026-10-24 |
| BOFiP actualité 7 October 2026: CIBS recodification moved to 1 January 2027; LF 2026 VAT measures | https://bofip.impots.gouv.fr/bofip/15140-PGP.html | 2026-10-24 |
| BOFiP actualité 17 June 2026: alcohol advertising deduction (LF 2026 art. 91) | https://bofip.impots.gouv.fr/bofip/15011-PGP.html | 2026-10-24 |
| BOFiP BOI-TVA-DECLA-20-30-50 (e-reporting dates) | https://bofip.impots.gouv.fr/bofip/13897-PGP.html | 2026-10-24 |
| BOFiP: vehicles; fuel; accommodation; gifts; small equipment | https://bofip.impots.gouv.fr/bofip/1192-PGP.html ; https://bofip.impots.gouv.fr/bofip/1194-PGP.html ; https://bofip.impots.gouv.fr/bofip/1190-PGP.html ; https://bofip.impots.gouv.fr/bofip/1196-PGP.html ; https://bofip.impots.gouv.fr/bofip/2109-PGP.html | 2026-10-24 |
| Service-public: franchise en base (checked 1 January 2026) | https://entreprendre.service-public.gouv.fr/vosdroits/F21746 | 2026-10-24 |
| Scoped writer reread: CGI art. 293 D, III startup proration/countertext; annexe II art. 205–207 own deduction/adjustment conditions; BOFiP current invoice legal-chargeability, FX tax point and qualified EUR 10,000 selector; art. 206 IV-2-1° admission gate checked in the retained literal source on 31 October (fresh direct statute retrieval failed) | https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006162567/2026-10-29 ; https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069569/LEGISCTA000006179225/2026-10-29 ; https://bofip.impots.gouv.fr/bofip/1111-PGP.html ; https://bofip.impots.gouv.fr/bofip/1531-PGP.html ; https://bofip.impots.gouv.fr/bofip/140-PGP.html ; https://bofip.impots.gouv.fr/bofip/11964-PGP.html | 2026-10-29; retained art. 206 gate 2026-10-31 |
| Service-public: déclarer et payer la TVA (checked 21 February 2026) | https://entreprendre.service-public.gouv.fr/vosdroits/F23566 | 2026-10-24 |
| Service-public: invoice particulars (checked 11 August 2026) | https://entreprendre.service-public.gouv.fr/vosdroits/F31808 | 2026-10-24 |
| CA3 form 3310-CA3-SD 2026 (impots.gouv.fr in maintenance; Internet Archive copy of 10 May 2026); historical acquisition retained, TC code checked in the retained literal form and fresh official PDF on 31 October | https://www.impots.gouv.fr/sites/default/files/formulaires/3310-ca3-sd/2026/3310-ca3-sd_5377.pdf | 2026-10-24; TC 2026-10-31 |
| CA3 notice 3310-NOT-CA3-SD 2026 (Internet Archive copy of 16 October 2026) | https://www.impots.gouv.fr/sites/default/files/formulaires/3310-ca3-sd/2026/3310-ca3-sd_5426.pdf | 2026-10-24 |
| Actual selected 2026 CA3 notice reread: period/Néant and rounding instructions, B5/F8 positive corrections and lines 15/21, line-26 refund amount/period tests and DES recipient-liability/non-exemption conditions; E2 destination-taxable TBE services versus E3 distance goods checked again on 31 October | https://www.impots.gouv.fr/sites/default/files/formulaires/3310-ca3-sd/2026/3310-ca3-sd_5426.pdf | 2026-10-29; E2/E3 2026-10-31 |
| Actual indexed sanction clauses: CGI 1737, II/III/IV bis/V and 1788 D, I/II/V (returned operative 21 February 2026–1 January 2027); CGI 1788 A, 1/2/4 (returned 1 January 2026 text; direct current fetch failures retained) | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000053293950/2999-01-01 ; https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044045593/2026-09-25 ; https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044983701/2026-01-01 | 2026-10-29 |
| Supplier classifier: actual financial/insurance exemption and option scope, disallowed option categories and universal-postal conditions; retained current-version observations and actual recodification-date countertext are separate | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041467574/2026-06-18 ; https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044983610/2026-03-21 ; https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020763620/2026-07-23 ; https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000054374042/2026-07-01 | 2026-10-29 |
| Selected rates and eligibility: CGI 278-0 bis, 278-0 bis A, 279, 279-0 bis; BOFiP potable-water §100, medicines/blood §350 and qualifying first performances; current press and DOM observations. Selected clauses only, not the complete rate catalogue | https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006191654/ ; https://bofip.impots.gouv.fr/bofip/2033-PGP.html/identifiant=BOI-TVA-LIQ-30-10-10-20251119 ; https://bofip.impots.gouv.fr/bofip/1449-PGP.html ; https://bofip.impots.gouv.fr/export/pdf/1963 ; https://www.legifrance.gouv.fr/affichCode.do?cidTexte=LEGITEXT000006069577&idSectionTA=LEGISCTA000006179663 | 2026-10-29 |
| Finite source closures: actual published gift limit; consolidated21February2026 LFR2022article26III and current289bis; DGFiP September2026 scope/receiving/size-reference FAQs; selected actual2026CA12notice. Direct gift/currentLFR fetch failures retained separately from official indexed observations | https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006179484/ ; https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000053546715 ; https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000053576899 ; https://www.impots.gouv.fr/sites/default/files/media/1_metier/2_professionnel/EV/2_gestion/290_facturation_electronique/faq---fe_je-decouvre-la-facturation-electronique.pdf ; https://www.impots.gouv.fr/sites/default/files/media/1_metier/2_professionnel/EV/2_gestion/290_facturation_electronique/faq---fe_japprofondis-la-facturation-electronique.pdf ; https://www.impots.gouv.fr/sites/default/files/formulaires/3517-s-sd/2026/3517-s-sd_5424.pdf | 2026-10-29 |
| Writer reread: actual article 242 nonies A, II and commencement notes; invoice simplifications and exclusions; official indexed CIBS D. 162-8 date rule and BOFiP calendar-year crossing procedure (direct decree fetch failures retained) | https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006162005 ; https://bofip.impots.gouv.fr/bofip/142-PGP.html/identifiant=BOI-TVA-DECLA-30-20-20-20-20220119 ; https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049803758 ; https://bofip.impots.gouv.fr/bofip/2418-PGP.html/identifiant=BOI-TVA-DECLA-20-20-30-10-20230118 | 2026-10-29 |
| CA12 form 3517-S-SD 2026 (Internet Archive copy of 12 January 2026) | https://www.impots.gouv.fr/sites/default/files/formulaires/3517-s-sd/2026/3517-s-sd_5291.pdf | 2026-10-24 |
| impots.gouv.fr: CA3 filing dates (Internet Archive copy of 29 September 2026) | https://www.impots.gouv.fr/le-regime-reel-normal-dates-limites-de-transmission-des-ca3 | 2026-10-24 |
| impots.gouv.fr: e-invoicing start dates, modified 16 January 2026 (Internet Archive copy of 25 June 2026) | https://www.impots.gouv.fr/professionnel/questions/partir-de-quand-suis-je-concerne-par-la-reforme-de-la-facturation | 2026-10-24 |
| impots.gouv.fr: overseas department rates (Internet Archive copy of 18 May 2026) | https://www.impots.gouv.fr/professionnel/questions/quels-sont-les-differents-taux-de-tva-applicables-dans-les-dom | 2026-10-24 |
| impots.gouv.fr: VAT regimes, modified 21 May 2026, still showing 2023-2025 limits (Internet Archive copy of 29 September 2026) | https://www.impots.gouv.fr/professionnel/les-regimes-dimposition-la-tva | 2026-10-24 |

Not yet confirmed: the non-calendar-year transition-period/form reconciliation where the 2023 BOFiP first-day-of-exercise examples differ from the 2025 CIBS D. 162-8, 2° wording (the ordinary calendar-year crossing date and CA3 sequence are now supplied); the unexamined remainder of the 10% and 5.5% rate catalogue after LF 2026, including the delegated technical/performance list for a particular energy-renovation project (the selected food/books/water/municipal-waste, hotel/meal/passenger/TV and dwelling-work statutory conditions above were actually read on 29 October); Corsican rate rules beyond the CA3 lines; the first-year franchise and next-year basic-versus-higher test where the literal CGI art. 293 D, III proration and the retained DGFiP first-year/no-proration guidance diverge: the actual own statute and F21746 following-year text have now been read, but no authoritative reconciliation is supplied. Ordinary restaurant-meal treatment rests on the actually read CGI annexe II art. 205–206 and documented business/invoice facts; specialist meal arrangements are not a blanket entitlement.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-31. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `france-vat-return` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/france-vat-return. If neither is available, confirm every figure against the official source pages cited above before relying on it.