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.
What exactly a CA3 return covers, and invoicing
Once registered, your business must report on its CA3 all its taxable transactions in France: domestic sales dispatched from French stock, distance sales not covered by the OSSAn EU scheme allowing a single quarterly return to declare and pay VAT due on distance sales across several EU countries. Learn more → scheme, and any import VAT on goods entering France — whether you sell through a marketplace, your own online store (Shopify or otherwise), or a physical channel. This applies the same way regardless of the platform used.
For sellers using a marketplace such as Amazon, part of the VAT may already be collected and remitted directly by the platform itself, acting as a "deemed supplier" — this applies in particular to facilitated sales by non-EU sellers to EU consumers, or to shipments covered by IOSSA scheme allowing VAT to be collected at the point of sale on low-value goods (up to €150) imported and sold to EU consumers. Learn more →. These transactions do not need to be re-declared by the seller. Domestic sales dispatched from your own French stock, however, must still be declared directly by you on your own CA3 — the marketplace does not act as deemed supplier for this type of transaction.
Once your French VAT number is issued, invoices to French or EU customers must show it, along with the correct VAT rate. E-commerce platforms such as Shopify can be configured to generate compliant invoices automatically, but the underlying registration and rate logic must be set up correctly first — a configuration error at the start carries through to every invoice issued afterwards.
Customs Procedure 42
Customs Procedure 42A customs regime exempting import VAT when goods are immediately onward-supplied to another EU Member State. Learn more → allows an importer to bring goods into France exempt from import VAT, provided those goods are immediately onward-supplied to another EU Member State. The import VAT is then reverse-charged by the final buyer in the destination country, rather than paid in France — useful for companies using France as a transit point for EU-wide distribution. This procedure ties directly into your CA3 returns, your EORI number and, where applicable, EMEBI.
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.