VAT returns in France 2026 | Changes to regulations
Do you have a VAT number in France? This means that every month—regardless of whether you've sold anything or not—you're required to submit a CA3 declaration, pay tax via SEPA Direct Debit, and meet four separate reporting deadlines.
And in 2026, something new is coming: e-reporting, recodification of regulations to CIBS and the end of temporary fiscal representation for non-EU companies.
In this guide, we explain step by step: how to complete CA3, when and where to submit ERTVA and DES, how to set up a SEPA payment to avoid penalties – and what exactly is changing from September 2026.
➡️ Read on and check if your company is ready for new responsibilities.
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