VAT return (CA3), monthly or quarterly
The déclaration de TVA on form 3310-CA3 sets the VAT the business collected against the VAT it can deduct, and the difference is paid to the DGFiP. From 1 January 2027 the CA3 is the return for every business that is not in the franchise en base.
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Who this applies to
- Businesses at the réel normal for VAT
- From 1 January 2027, every VAT-registered business that is not in the franchise en base
- Quarterly by default when prior-year turnover is up to EUR 1 million and current-year turnover up to EUR 1.1 million
What to file
Form 3310-CA3, with the VAT collected on sales by rate (20%, 10%, 5.5%, 2.1%), the VAT deducted on purchases and the balance due or the credit. Intra-EU acquisitions are self-assessed on the return and the VAT on them is due by the 15th of the following month.
How to file
Filing and payment are electronic and compulsory, from the company's espace professionnel (mode EFI) or through an EDI partner such as an expert-comptable. AccountsOS prepares the CA3 figures from the ledger and does not file the return. The company or its expert-comptable files it and signs with a digital certificate.
Payment due
Payment is by SEPA B2B direct debit and is only reachable after the return has been validated. The company needs a SEPA B2B mandate with its bank.
Penalties for missing this deadline
A late return and a late payment carry surcharges and interest set by the CGI; check the current rates on impots.gouv.fr. A VAT credit is not paid out automatically and must be claimed.
Filing checklist
- Close the period and reconcile bank lines
- Check that each sale and purchase carries the right VAT rate
- Check intra-EU acquisitions and reverse-charge items
- File and pay in the espace professionnel by your exact day
Documents you'll need
- Sales and purchase invoices for the period
- The VAT ledger by rate
- Credit notes and corrections
- The SEPA B2B mandate for payment
Common mistakes to avoid
- Assuming the 15th is the due date when the company's own date may be up to the 24th
- Deducting VAT on a passenger car or on an invoice not in the company's name
- Forgetting to declare intra-EU acquisitions
- Not setting up the SEPA B2B mandate before the first return
Never miss a France deadline
AccountsOS tracks every Direction générale des Finances publiques (DGFiP) and Registre national des entreprises (RNE, INPI) through the Guichet unique deadline and reminds you weeks ahead.
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