Once registered, your company must file VAT returnA periodic return declaring VAT collected on sales and VAT deductible on purchases, and calculating the resulting balance. Learn more →s on a monthly or quarterly basis, using the CA3 form. This filing involves calculating output VAT and deduction rights, as well as managing VAT credits when they arise.
Depending on your activity, these returns come with additional obligations: EMEBIThe French monthly statistical survey on intra-EU trade in goods. Learn more → (statistical survey of intra-EU trade in goods), EORIA unique identification number issued by customs to any operator carrying out import or export operations with the EU. Learn more → registration for customs operations, and import VAT self-assessment (ATVAI)A mechanism under which the customer, rather than the supplier, accounts for and pays the VAT due on a transaction. Learn more → when goods enter French territory from a non-EU country.
Are you affected?
- Company already registered for French VAT
- Regular flows of purchases or sales subject to VAT in France
- Imports or exports of goods to or from the European Union
- Operations requiring VAT credit monitoring
How we proceed
Invoice collection
Gathering and checking purchase and sales invoices for the relevant period.
VAT calculation
Calculating output VAT, deduction rights, and identifying any VAT credits.
Return filing
Filing the CA3 within the deadline, with EMEBI and ATVAI handled where applicable.
Monitoring and alerts
Regular reporting and alerts on regulatory changes that may affect your returns.
Frequently Asked Questions
Who must file a French VAT return (CA3)?
Any business registered for French VAT, French or foreign, must file a periodic CA3 return once it carries out taxable transactions in France.
What's the difference between monthly and quarterly filing?
Filing frequency depends on the amount of VAT due: above a certain annual threshold, returns become monthly; below it, quarterly filing is generally available.
What is EMEBI and who must report it?
EMEBI is a monthly statistical survey on intra-EU trade in goods. Only businesses selected by French customs and notified by letter are required to respond.
Do I need an EORI number to import into France?
Yes, an EORI number is mandatory for any business carrying out import or export operations with the EU, including for lodging customs declarations.
What is import VAT self-assessment (ATVAI)?
This reverse-charge mechanism allows import VAT to be declared directly on the CA3 return instead of being paid at customs, avoiding a cash-flow advance.
What happens if I have a VAT credit?
When deductible VAT exceeds collected VAT, the surplus can be carried forward to future returns or refunded, depending on the business's situation.
What are the consequences of a late filing?
Late filing can result in penalties and late-payment interest, as well as an increased risk of a tax audit in case of repeated failures.