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Taxation
VAT - Simplified real scheme: half-yearly advance payment as of 15 December 2023
Publié le 14 décembre 2023 - Directorate for Legal and Administrative Information (Prime Minister)
Companies subject to the simplified real VAT system must make their second advance payment. This payment will take place between December 15 and 26, 2023 inclusive.
This second installment represents 40 % of the VAT due for the previous year. It concerns companies that closed their financial year between November and December 2022 or between January and May 2023.
How do I make this payment?
Payment of the deposit is made electronically on your professional space site impots.gouv.fr. It must be accompanied by the deposit statement no. 3514-SD.
Please note
The company that paid less than €1,000 in VAT the previous year is dispensed payment of VAT installments the following year.
Which companies are affected by the real simplified VAT system?
This tax regime applies to companies not exceeding a certain threshold of annual turnover excluding taxes (CAHT):
Activity pursued | VAT threshold for the simplified real VAT scheme |
|---|---|
Sale of goods, articles, supplies and foodstuffs to be taken away or consumed on the spot; supply of accommodation (excluding furnished rentals) | Between €91 900 and €840 000 |
Provision of services and liberal professions | Between 36 800 € and 254 000 € |
Please note
The real simplified VAT system also applies to companies that have opted for VAT even though they comply with the thresholds of the VAT exemption system.