VAT returns in France 2026
VAT returns in France 2026 for a foreign company primarily include the CA3 periodic settlement, SEPA B2B payments, and—depending on the transaction—ERTVA, DES, and EMEBI reports. The guide explains deadlines, nil returns, corrections, VAT credit refunds, and e-reporting.
Before filing your first tax return, your company must have an active French VAT number and a properly configured professional account. The process of obtaining a number is described separately in the French VAT registration section.
The most important tax obligations of a non-resident in France
After obtaining a French VAT number, a foreign company settles transactions subject to French VAT in a CA3. Depending on the actual supply of goods, B2B services, and statistical coverage, an ERTVA, DES, or EMEBI number may be added.
CA3
Basic VAT declaration. In the monthly or quarterly réel normal, the taxpayer also submits a "Néant" declaration if there were no transactions during the period. An exception may apply during the seasonal regime.
ERTVA
This report primarily covers relevant intra-Community deliveries and movements of own goods, treated as deliveries. It is not intended to report every purchase or movement of goods.
DES
It covers essentially B2B services for taxpayers from other EU countries, when the place of taxation results from the general rule and VAT is settled by the service recipient.
EMEBI
Monthly statistical report submitted by the company selected for the survey, for the field and period specified in the notification. It is not automatically triggered by exceeding the usual numerical threshold.
SEPA B2B
VAT in France is generally paid through the SEPA B2B Direct Debit mandate. Bank transfers themselves are the exception, not the norm.
Proxy
If you don't want to manage portals and deadlines yourself, check out our VAT declaration service abroad.
Before filing your first tax return, your company must have an active French VAT number and a properly configured professional account. The procedure for registering for VAT in France.
Monthly or Quarterly CA3? Rhythm and Deadlines
For non-residents served by SIEE, the basic regime is usually réel normal. The CA3 declaration is generally filed monthly, with the deadline falling on the 19th of the month following the tax period.
First, classify transactions
Before reporting an item in CA3, you must determine whether the transaction is subject to French VAT, reverse charge, or settled in the OSS. VAT rates and tax rules in France.
When is a quarter possible?
If the annual VAT amount due is less than €4,000, the CA3 may be filed quarterly. This is not a turnover limit; the cadence must correspond to the taxpayer's SIEE regime.
| Duty | Standard term | What to check before shipping? |
|---|---|---|
| CA3 monthly | by the 19th of the following month | sales, WNT, import in CA3, deductions and "Néant" if no operation |
| CA3 quarterly | by the 19th day of the month following the quarter | whether the annual VAT due is less than EUR 4,000 and what regime has been assigned to SIEE |
| ERTVA / DES | by the 10th business day after the reference month | relevant B2B deliveries of goods or services and data of EU contractors |
| EMEBI | monthly by the 10th business day | whether the company received a letter of intent, for what direction and for what period |
Zero-sum declaration: a company submits a "Néant" return in the monthly or quarterly réel normal if it had no transactions to report. A taxpayer in the seasonal regime submits a CA3 only for the period in which taxable transactions occurred.
What VAT returns are filed in France?
In France, it's not enough to think about just one declaration. CA3 handles VAT, but reporting EU goods and services may require separate forms in the tax and customs systems. Official portals include impots.gouv.fr and douane.gouv.fr.
| Declaration | What is it for? | When is it valid for a non-resident? |
|---|---|---|
| CA3 | periodic settlement of output and input VAT | basic obligation after VAT FR registration |
| EMEBI | monthly response to the statistical survey on trade in goods in the EU | only after receiving the letter-avis, for the indicated direction and period |
| ERTVA | tax report on relevant deliveries and movements of own goods in the EU | when there are operations covered by the obligation, and not every purchase or movement of goods |
| DES | monthly report of relevant B2B services billed by the EU service recipient | for services covered by the general place of taxation rule |
CA3 is not everything
Data from CA3, ERTVA, DES, and EMEBI should be reconciled, but each report has its own scope. Do not automatically copy all flows from one form to another.
EMEBI without the usual threshold
In France, simply exceeding a numerical threshold does not trigger EMEBI. The obligation arises from the company selected for audit and the notification received.
CA3 Correction
A corrective declaration cancels and replaces the previous one, but does not cancel the approved payment. Higher tax requires additional payment, and any overpayment must be settled separately with the tax office.
ERTVA Correction
It is corrected using the system appropriate to the TVA's récapitulatif état récapitulatif and the reference month in question. The CA3 correction alone does not replace the ERTVA correction.
DES Correction
Changes to service data are made according to the DES procedure. The contractor, VAT number, period, and value of the services must be consistent.
EMEBI Correction
The statistical response is corrected within the EMEBI study and the period covered by the letter-avis. It is not subject to the CA3, ERTVA, or DES correction procedures.
How to file a VAT CA3 declaration in France step by step?
The CA3 declaration is submitted electronically via a professional account at impots.gouv.fr using EFI or via an authorized operator or representative using EDI. The key is to correctly reconcile sales, ITC, imports, deductions, and adjustments.
VAT due and input
You assign taxable transactions, ITC, output VAT, deductions and amounts affecting the period balance to the appropriate items.
Arrangement with severance pay
Compare the CA3 feed data with customs clearances: importer, tax base, VAT payable, and deductible amount. Import customs rules remain in a separate guide.
| Step | What are you doing? | Tax risk |
|---|---|---|
| 1 | You choose the shipping channel: a professional account in EFI mode or the service of an EDI operator or representative. | no active service or incorrect permissions |
| 2 | You select the appropriate billing period: month or quarter. | do not combine several periods in one declaration |
| 3 | You classify sales, ITC, imports in CA3, deductions and corrections in the appropriate items. | confusion between a local transaction, reverse charge, OSS, WNT or import |
| 4 | You reconcile the declaration with registers, invoices and – in the case of import – customs clearance data. | discrepancy in the tax base, VAT due or deduction |
| 5 | You approve the declaration and proceed to SEPA B2B payments. | no SEPA mandate in the bank before the payment deadline |
VAT payment in France: SEPA B2B, account and mandate
Filing a CA3 doesn't end the obligation. France requires VAT to be paid in a specific way, usually via SEPA B2B Direct Debit. This means the authority debits the amount from your account once the declaration and payment are approved.
1. Add a bill
It can be a foreign account if it operates in the SEPA standard, has an IBAN/BIC and its bank supports SEPA B2B payments.
2. Generate a ticket
The SEPA B2B mandate includes a RUM identifier. It must be signed and submitted to the bank.
3. Check acceptance
The bank must register the fine before collecting the tax. Simply adding an account on the portal is not enough.
A foreign account is acceptable if it supports SEPA B2B, has been added to a professional account, and the mandate with the RUM number has been registered with the bank before the first collection. Do not make a standard transfer without SIEE instructions, as it may not be correctly assigned to the obligation.
| Situation | What to do? | Risk |
|---|---|---|
| French or foreign account supports SEPA B2B | add an account, generate a fine and submit it to the bank before the first payment | rejection of the collection if the bank does not register the RUM |
| The bank does not support SEPA B2B | indicate another account in a bank supporting SDD B2B | no possibility of making a standard VAT payment |
| SIEE indicated a transfer | use the exact data and reference received from the office | an independent transfer without instructions may not be assigned to the obligation |
Tax penalties in France: what do you need to watch out for?
The consequences of a violation depend on its type: late filing of a tax return, late payment, underpayment of tax, failure to respond to a notice, or intentional conduct. Sanctions are not a single, automatic combination imposed in every case.
| Problem | Possible sanction | How to reduce risk? |
|---|---|---|
| CA3 after the deadline or no declaration | the increase may be 10%, 40% or 80% depending on the request, delay and circumstances | close VAT registers a few days before the deadline applicable to the regime |
| VAT unpaid or partially paid | generally a 5% increase for late payment plus interest, subject to statutory exceptions | verify the account, SEPA B2B mandate and funds before collection |
| Tax understatement or late correction | interest generally 0.20% per month; further increases depend on the reason and taxpayer's behavior | correct immediately and settle the missing payment separately |
| No "Néant" | breach of the declaration obligation in the monthly or quarterly réel normal | include an exception for the seasonal regime and check the regime assigned by SIEE |
| Errors or missing EMEBI | administrative penalties, especially in the case of repeated violations | monitor calls and logistics data |
Important: Submitting the CA3 and making the payment are separate actions. Submitting the declaration does not eliminate the arrears if the SEPA B2B collection is rejected.
Do you have questions about VAT declarations in France?
Let's discuss your situation: CA3, SEPA payments, EMEBI, ERTVA/DES, or VAT refunds. Together, we'll determine which obligations apply to your company and what needs to be addressed first.
VAT credit refund from CA3 declaration
This section applies to a company registered for VAT in the French Republic and filing a CA3 under the régime réel normal. When deductible VAT exceeds output VAT, the company can either carry forward the credit to the next period or apply for a refund.
Minimum 760 EUR
For a monthly or quarterly CA3, a refund claim submitted during the year generally requires a credit of at least EUR 760.
Minimum 150 EUR
For an annual application under the régime réel normal, the minimum loan amount is generally €150 . Form 3519 is used .
Before submitting your application, reconcile your credit with CA3 and prepare invoices, import documents, payment confirmations, and an explanation of how your purchases relate to the activity that qualifies for the deduction. The invoice for the refund should be submitted to the relevant authority in accordance with their instructions.
When is a non-resident subject to French e-reporting?
Simply having a French VAT number does not subject a foreign company without a permanent establishment to the French e-invoicing obligation. However, e-reporting may apply to transactions deemed to have been carried out in France, for which the non-resident is required to account for French VAT.
| Deadline | Who does it concern? | What does practically mean? |
|---|---|---|
| September 1, 2026 | large enterprises and ETI as sellers or service providers | e-reporting of relevant transactions using an approved platform |
| September 1, 2027 | SMEs, TPEs and micro-enterprises as sellers or service providers | start of the obligation for smaller entities performing transactions covered by reporting |
| September 1, 2027 | non-resident as a purchaser or service recipient settling VAT himself | obligation for operations covered by reverse charge and WNT, regardless of the company size |
First, evaluate the transactions, not the VAT number itself: the company should determine which operations it is liable for French VAT, prepare the transaction data and choose an approved platform if it falls within the scope of e-reporting.
VAT returns France 2026: what to remember?
If you have a French VAT number, filing returns isn't a formality you check off once a year. It's a cyclical process: CA3, SEPA payment, EU transaction control, possible EMEBI, and preparation for e-reporting.
19th day of the month
For non-residents, this is a key deadline for CA3 and VAT payments after the settlement period.
SEPA B2B
Before making your first payment, you must have a correctly added account and an active mandate in the bank.
Check the assigned regime
In the monthly and quarterly réel normal, the "Néant" is filed. In the seasonal regime, a declaration is only required for the period in which the taxable transaction occurred.
Check out related guides
See also VAT in France and VAT registration in France.
Do you sell in several countries?
You don't have to do it yourself
Taxenlight can handle periodic declaration processing and administrative liaison. Contact us.
VAT Returns France 2026: Frequently Asked Questions
Briefly and specifically: CA3, deadlines, nil declarations, SEPA B2B, ERTVA, DES, EMEBI, corrections, VAT credit refund and e-reporting.
Who files CA3 in France?
CA3 is filed by a company identified for VAT FR and assigned to the régime réel normal if it settles French VAT on a monthly or quarterly basis.
CA3 monthly or quarterly?
The standard CA3 is monthly. Quarterly reporting is possible when the annual VAT amount due is less than €4,000 and corresponds to the regime assigned to the taxpayer by the SIEE.
What is the CA3 deadline for a non-resident?
A non-resident serviced by SIEE generally submits a monthly CA3 by the 19th of the following month and a quarterly CA3 by the 19th of the month following the end of the quarter.
Is it necessary to submit a zero declaration?
A company submits a "Néant" declaration in the monthly or quarterly réel normal if no declarable transactions occurred during the period. A different rule applies to taxpayers assigned to the seasonal regime.
How to pay VAT via SEPA B2B?
Add a SEPA B2B-enabled account to your professional account, generate a mandate from RUM, and register it with your bank before the first debit. The account can be foreign if it meets these requirements.
What is the difference between ERTVA and DES?
ERTVA covers relevant intra-Community supplies and certain movements of own goods, while DES essentially covers B2B services for EU taxpayers, where VAT is settled by the service recipient.
When does a company file EMEBI?
The EMEBI is submitted by a company selected for the monthly statistical survey and receiving a letter of intent. In France, the obligation is not automatically triggered by exceeding a standard numerical threshold.
How to improve CA3?
The amended declaration cancels and replaces the previous CA3, but does not cancel the approved payment. Any higher tax will require additional payment, and you should contact the relevant office regarding any overpayment.
How to get a VAT credit refund?
A company can carry forward the credit to a subsequent period or request a refund on Form 3519. The minimum is generally €760 per year, and €150 for an annual request.
When is a non-resident subject to e-reporting?
E-reporting can cover transactions taxed in France for which the non-resident is required to settle VAT. A French VAT number alone does not trigger the obligation to submit French e-invoicing for a company without a fixed establishment.
