This page has been automatically translated. Please refer to the page in French if needed.
Taxation
Simplified actual VAT system: file your annual VAT return no later than May 3
Publié le 30 avril 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Your company is subject to the simplified real VAT system? Your net VAT due in 2023 does not exceed €15,000? In this case, you have to file your annual VAT recapitulative return by 3 May at the latest.
What are the thresholds for the real simplified VAT system?
As a reminder, this tax regime applies to companies that do not exceed the following HVAC thresholds:
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) | Enter €91 900 and €840 000 |
Provision of services and liberal professions | Enter €36 800 and €254 000 |
How to file your return?
The declaration shall be made online in your professional space on the website impots.gouv.fr using the form CA12. It must be televised in EDI or EFI mode no later than 3 may 2024.
The declaration must show the amount of the VAT balance payable for the year 2023. This amount must be paid when the return is made.
FYI
This declaration makes it possible to calculate the advance payments due in July (55% of the VAT due) and then in December (40% of the VAT due) for companies subject to this scheme that have closed their financial year between november and december 2023.
Companies who have closed their fiscal year at another time of the year must file their return (Form CA12E) within 3 months of the closing date.
Please note
Companies that have opted for the mini-real scheme must also submit the annual VAT recapitulative return by 3 May. This system makes it possible to waive the simplified formalities for declaring and paying VAT (half-yearly installments) while retaining the simplified real system for taxing profits.