Last annual VAT return (CA12) for 2026 and the December instalment
The simplified VAT regime (régime simplifié d'imposition, RSI) files one annual return, the CA12, and pays two instalments during the year. The regime ends on 1 January 2027. The CA12 for 2026, due in May 2027, is the last one, and from 2027 these businesses file the monthly or quarterly CA3.
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Who this applies to
- Businesses at the réel simplifié for VAT during 2026
- Not businesses in the franchise en base, which file no VAT return
- From 2027 these businesses move to the CA3
What to file
The annual CA12 return for 2026 with the year's VAT, and the instalment payments on the way. The instalments are 55% of the prior year's VAT in July and 40% in December, worked out from the last CA12.
How to file
Electronic, from the company's espace professionnel or through an EDI partner. AccountsOS prepares the annual VAT figures and moves the business onto the CA3 calendar for 2027. The company or its expert-comptable files the return.
Payment due
No instalments are due when the prior year's VAT was under EUR 1,000. The instalment can be adjusted on request when this year's VAT is more than 10% above or below. The balance is paid with the CA12.
Penalties for missing this deadline
A late return or payment carries surcharges and interest set by the CGI. Because 2027 changes the calendar, a business that carries on filing a CA12 for 2027 will be late on its CA3.
Filing checklist
- Confirm you are at the réel simplifié for 2026
- Check the July and December instalments were paid
- Prepare the CA12 for 2026 in the spring of 2027
- Switch your calendar to the CA3 from January 2027
Documents you'll need
- The 2026 sales and purchase ledger
- The last CA12 and the instalments paid
- VAT on assets bought during the year
- Bank access for payment
Common mistakes to avoid
- Assuming the simplified regime continues in 2027
- Missing that the first 2027 CA3 may be quarterly or monthly depending on turnover
- Paying instalments on the 2025 basis when the VAT has changed a lot
- Forgetting that a credit has to be claimed
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