VAT Return France new

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file VAT returns in France

VAT Returns
in France

  • Do you sell goods in France?
  • Do you store goods in France?
  • Do you take part in a fulfillment program?

If you said “Yes!” you may have to register for VAT in France. In that case, VAT returns must also be submitted. The hellotax team will help you with the VAT registration as well as with the submission of returns and the contact with the authorities - with all arising tasks on the subject of VAT.

VAT Sale in France Verkauf in Frankreich
Storing in France Lagerung in Frankreich
VAT registration Umsatzsteuerregistrierung FBA fulfillment

When do I have to submit a
VAT Return in France?

  • If you B2C distance sell goods to several European countries including France and the EU-wide annual delivery threshold of € 10,000 is exceeded, you have to submit a VAT return.
  • You also have to register for VAT in France and file VAT returns, as after crossing the threshold you will be subject to VAT in all countries in which you sell.
  • The only exception to this is the One Stop Shop. But only as long as goods are only sold in France, but not stored.
  • This is because storage in another EU country leads to VAT liability in that country.
  • Then not only a VAT registration is required, but also the submission of VAT returns.
  • Both independent storage and storage via a fulfillment provider are considered storage in other EU countries.
  • One of these storage options is Amazon’s FBA programs, in which products are stored in a variety of countries.
  • For example, under the PAN-EU program, goods are stored in some Western European countries, including Spain, France and Italy.
  • If you participate, you must register for VAT in all participating countries, as your products may be stored there.
  • Sales from warehouses in France to customers in France must then be declared in a French VAT return.

Do you store goods in France or do you exceed the delivery threshold for distance selling?

In this case, VAT returns are mandatory in France. VAT registration in France is also required. Overwhelmed? Do not worry! We support you with the VAT registration and filing of returns. Contact us and keep focusing on your business in France.

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VAT Returns
in Spain
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VAT Returns
in Germany
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VAT Returns
in CZ

How to file
VAT Returns in France

VAT returns in France are filed electronically with the French form CA 3 to the Paris tax office and VAT is paid via an account on the french tax authorities’ website.  

VAT returns are due between the 15th and 24th of each month for the previous tax period and generally are to be filed monthly. Some business may choose to file quarterly returns based on their turnover and previously due VAT. This is the case if: 

  • The turnover through the sale of  goods lied between € 82,800 and € 789,000 OR the turnover through the supply of services lied between € 33,200 and € 238,000 AND the total VAT debt lied below € 15,000 in the previous year.
  • The turnover through the sale of goods was above € 789,000 OR the turnover through the supply of services was above € 238,000 BUT the total VAT debt did not exceed € 4,000 in the previous year.

In order to file VAT returns a business must first register with the french tax authorities and obtain a french VAT ID. In order to do so, an application including the VAT certificate of the country of origin, as well as an extract from the national’s trade register needs to be submitted to the tax office in Paris. 

While there are no penalties for a delayed registration, in case of late return filings up tp 5% interest will be added to the VAT amount due. Additional fines range from 0,2% for errors up to 80% for continued delays. That’s why it’s important to keep deadlines and VAT duties in mind when distance-selling to France. 

You can simplify both VAT registration and the filing of VAT returns in France by using the hellotax VAT automation tool. We help you automate VAT payments, correspond with the authorities and make sure you stay VAT compliant!

Automate your VAT

provided by hellotax

  1. VAT registrations within the EU
  2. VAT filings based on individual needs
  3. One-Stop-Shop automation
  4. Free VAT software for monitoring thresholds

OSS and the EU-wide delivery threshold

In July 2021, a new threshold of € 10,000, which applies across the EU, replaced the previous country-specific delivery thresholds for distance selling. The French threshold was previously € 35,000, from which on VAT registration and the submission of returns in France were required. Since then, it is now necessary to register and submit VAT returns if the net turnover of B2C distance selling in European countries exceeds a flat rate of € 10,000. While the first € 10,000 are taxed at the VAT rate of your home country and the VAT is paid to the authorities in your home country, each additional Euro must be charged with the country-specific, for example the French, VAT rate and the tax is paid in the country of destination.

The delivery threshold does not apply if a seller uses the One-Stop-Shop or OSS. In this case, each sale is taxed at certain VAT rate, but returns are filed and all tax is paid in the home country. The authorities then distribute the correct amounts to foreign tax offices. VAT identification numbers and the submission of VAT returns are also not required as long as the goods are not stored abroad.

Example: You are a German distance seller with an annual net turnover of € 11,000 through sales to France, Spain and Poland. If you take advantage of the regulations of the EU-wide delivery threshold, only the last € 1,000 turnover must be taxed with country-specific VAT rates such as the French one. But it is still mandatory to register and submit returns in each of the three countries, including France. If you use the OSS instead, € 11,000 of sales will be taxed at foreign VAT rates, but the entire VAT will be listed in VAT returns and paid in Germany. However, if you participate in a fulfillment program or have hired an e-fulfillment service provider and goods may be stored in France, registration is still required. If goods are then sold to French customers from a French warehouse, these sales must be declared in France in an additional VAT return.

Not sure whether a registration for OSS is the right thing to do? The hellotax team can advise you on this decision and continue to support you afterwards. We help with registrations for VAT or the OSS, with the submission of tax documents, and of course with the VAT payments.

One-Stop-Shop Solution

provided by hellotax

  1. Automated identification of B2C sales
  2. Automated determination of your tax rates
  3. Handling of OSS registration and reports
  4. Quality control for your transactions

Frequently Asked Questions

In general, you need to file Returns on a monthly basis. Some businesses can choose to file quarterly Returns if their annual turnover and previous VAT amounts due lie below certain thresholds.

VAT Returns in France are due between the 15th and 24th of the month following the tax period using the 3310 CA3-SD and 3310 A-SD forms. 

Filing

How often?

Deadline?

Document?

VAT Return

Monthly or Quarterly 

Between the 15th and 24th of the following month

3310 CA3-SD and 3310 A-SD in PDF format

VAT Return (Annex)

Monthly or Quarterly 

Between the 15th and 24th of the following month

3310 A-SD (Annex) in PDF format

EC Listing

Monthly 

10th working day of the following month

CERFA_13964 (DES)

Intrastat

Monthly

10th working day of the following month

CERFA_10838 (DEB)

VAT Group Return

Monthly 

24th of the following month

3310-CA3G-SD in PDF format

8th Directive

Yearly

January

3519-SD in XML format

The penalties for late filings equal an interest charged on unpaid VAT of about 5%. Additionally there are 0,2% penalties for errors, as well as fines of up to 80% for repeated delays. Professionals at hellotax can also help you register for VAT and file Returns retroactively.

In order to obtain a VAT ID and start filing VAT Returns in France you need to fill out and submit an application for VAT registration with the french tax authorities. Some other documents, such as VAT certificates and an extract from the national trade register also need to be translated and submitted.

In France, the standard VAT rate on goods and services is 20%. A reduced rate of 10% applies to some food items, transport, pharmaceuticals, cultural services, hotel accommodations, bars and cafés etc., while 5.5% apply on water supplies, books, events, and sanitary products and 2.1% apply to newspapers, cultural events and livestock. 

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VAT Returns in Italy

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VAT Returns in Austria

Joining the Amazon Pan-EU or the Amazon Central Europe Programme? Then you also need to register for VAT and file VAT returns in this country.

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VAT Returns in the Netherlands

A VAT registration and VAT returns in the Netherlands are required when you store goods in warehouses there. This also includes Amazon's fulfilment centres.

Ready to get started? Contact us today