Declare and pay VAT
Verified 26 September 2023 - Directorate for Legal and Administrative Information (Prime Minister)
Sales and services are subject to the value added tax (VAT) VAT is collected by the trader who has to remit it it to the tax authorities.
Depending on the tax system to which the company is subject (exemption on a VAT basis, simplified VAT system, standard actual system), the rules on the declaration and payment of VAT are different.
VAT exemption
In order to benefit from the VAT exemption scheme, the company must not exceed a certain turnover threshold. This threshold depends on the company's activity.
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Sale of goods, objects, supplies and foodstuffs to take away or consume on the spot
The company shall be subject to the exemption from VAT if it fulfills the following cumulative conditions:
- Its turnover is less than €91,900.
- The annual amount of VAT for which it is liable shall be less than €15,000.
Provision of accommodation (excluding furnished rentals)
The company shall be subject to the exemption from VAT if it fulfills the following cumulative conditions:
- Its turnover is less than €91,900.
- The annual amount of VAT for which it is liable shall be less than €15,000.
Provision of services
A company shall be subject to the exemption from VAT if it fulfills the following cumulative conditions:
- Its turnover is less than €36,800.
- The annual amount of VAT for which it is liable shall be less than €15,000.
Where the company is subject to exemption on a VAT basis, it shall be exempt from VAT. This means that it does not charge VAT to its customers. Thus, it is not not subject to VAT reporting and payment obligations.
FYI
For more information on the VAT exemption, see the corresponding card.
Simplified real VAT system
The threshold for turnover not to be exceeded depends on the activity carried out.
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Sale of goods, objects, supplies and foodstuffs to take away or consume on the spot
The company is subject to the simplified VAT system where its turnover (turnover) is between €91,900 and €840,000.
Provision of accommodation (excluding furnished rentals)
The company is subject to the simplified VAT system where its turnover (turnover) is between €91,900 and €840,000.
Provision of services
A company is subject to the simplified VAT system where its turnover (turnover) is between €36,800 and €254,000.
The VAT declaration procedures differ from the amount of VAT declared by the company in the previous year.
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Declaration of less than €15,000
The company subject to a simplified VAT system must make a annual VAT return by 2e working day after 1er May. This statement shall summarize all taxable transactions of calendar year previous.
The declaration must be made online on the business account impot.gouv.fr of the company using the CA12 :
Annual VAT Adjustment Declaration - Simplified scheme (No 3517-CA12)
Online tax account for professionals (EFI mode)
Warning
Where the company's accounting year does not coincide with a calendar year (the year is not closed on 31 December), then the VAT return must be made within 3 months of the end of the accounting year.
Declaration of more than €15,000
The company must make a VAT return every month. The exact date of filing of the declaration is indicated in the impot.gouv business area of each company.
The declaration must indicate the total amount of sales and supplies of services subject to VAT that have been made in the month. It must also specify the details of taxable transactions.
The VAT return must be made online at impots.gouv.fr company:
The date on which you have to pay VAT depends on the closing date of the company's accounting year.
Closing date: 31 December
The company must pay VAT in several installments:
- 1er down payment : in July, the company shall pay 55% of the tax due in the previous year
- 2e down payment : in December, the company shall pay 40% of the tax due in the previous year
- Balance : at the time of lodging of the VAT return in May of the following year
If the company considers that the amounts paid on account are equal to or greater than the amount of tax due, then it may dispense with a new payment. It must then provide the company Tax Service (SIE) with a declaration dated and signed before the date of collection the next installment.
Who shall I contact
The company may also request that the amount of its advance payments be amended if it considers that the VAT for which it is liable exceeds 10% or less than 10% in relation to the amount of the corresponding advance payment. For example, during its 2nd down payment, the company must pay €10,000 of VAT, except according to its estimates, it is liable to €15,000 VAT. It may request that the amount of that 2nd down payment is modified so as not to have too much catching up when the balance is paid.
FYI
The company who paid a VAT amount less than €1,000 the previous year is exempted from payment of installments VAT the following year.
Closes on a date other than December 31
The company must pay VAT in installments. The date of payment installments depend on the date on which the company made its VAT return for the previous year.
Date of VAT return for the previous year | Deposit payment dates |
|---|---|
January, February, March, April or May N | 1er deposit: July N 2e deposit: December N |
June, July, August, September, October N | 1er deposit: December N 2e deposit: July N+1 |
November or December N | 1er deposit: July N+1 2e deposit: December N+1 |
The company must pay 55% of the tax due in the previous year at the time of 1er down payment, then 40% on 2e down payment. Finally, the company must pay the balance remaining at time of his VAT return.
If the company considers that the amounts paid on account are equal to or greater than the amount of tax due, then it may dispense with a new payment. It must then submit to the companies' tax office a declaration dated and signed before the date of collection of the next installment.
Who shall I contact
The company may also request that the amount of its advance payments be amended if it considers that the VAT for which it is liable exceeds 10% or less than 10% in relation to the amount of the corresponding advance payment. For example, during its 2nd down payment, the company must pay €10,000 VAT. But, according to its estimates, it is beholden to €15,000 VAT. It may then request that the amount of that 2nd down payment is modified so as not to have too much catching up when the balance is paid.
Payments shall be made on the impots.gouv.fr professional space company:
Real standard VAT arrangements
The turnover threshold above which you are subject to the normal actual VAT system depends on the activity carried out.
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Sale of goods, objects, supplies and foodstuffs to take away or consume on the spot
The company is subject to the standard actual VAT arrangements where its turnover is greater than €840,000.
Provision of accommodation (excluding furnished rentals)
The company is subject to the standard actual VAT arrangements where its turnover is greater than €840,000.
Provision of services
A company is subject to the standard actual VAT arrangements where its turnover is greater than €254,000.
The company subject to a standard actual VAT system must make a VAT return every month. The exact date of filing of the declaration is indicated in the impot.gouv.fr business area of each company.
The declaration must indicate the total amount of sales and supplies of services subject to VAT that have been made in the month. It must also specify the details of taxable transactions.
The VAT return must be made online on the impots.gouv.fr professional space company:
Online tax account for professionals (EFI mode)
FYI
Where the amount of VAT payable each year is less than €4,000, the declaration must be made every 3 months.
The company must pay the VAT due each month or quarter at the time of his VAT return.
Payment is to be made on the business account impots.gouv.fr company:
Online tax account for professionals (EFI mode)
FYI
Where the amount of VAT payable each year is less than €4,000, the declaration and payment must be made every 3 months.
Conditions for the declaration of revenue
Simplified system of taxation
Online service
FAQ
Ministry of Finance