France Accounting Questions Answered

Can I reclaim the VAT on my company car in France?

Generally no. VAT on cars designed to carry people, or of mixed use, is excluded from deduction when they are fixed assets. Part of the VAT on their fuel can be deducted, and a utility vehicle that is not excluded follows normal rules.

When is my French VAT return (CA3) due?

Between the 15th and 24th of the month after the period. The exact day is set for each company and shown in its espace professionnel. AccountsOS seeds the 15th so a return is never late.

What ends on 1 January 2027 for French VAT?

The simplified VAT regime (régime simplifié, CA12) ends. The last CA12, for 2026, is due on 4 May 2027. From 2027 every business outside the franchise en base files the CA3.

What is the PFU flat tax on dividends in France?

The PFU is 31.4% in 2026: 12.8% income tax and 18.6% social levies. You can opt for the income tax scale with a 40% abattement, and the 18.6% levies still apply.

How is corporate tax (IS) calculated in France?

IS is 25%. A small company pays 15% on the first EUR 42,500 of profit if turnover is up to EUR 10 million, capital is fully paid up and individuals hold at least 75%.

What are the micro-entrepreneur contribution rates in 2026?

12.3% on sales, 21.2% on BIC services, 25.6% on BNC under the SSI and 23.2% for the CIPAV. The versement libératoire adds 1%, 1.7% or 2.2%.

What is the CFE and when do I pay it?

The CFE is a local business tax due by every business. It is due on 15 December, with a mid-June acompte if last year's bill passed EUR 3,000. It is exempt in the creation year.

Do I need a plateforme agréée for e-invoicing in France?

Yes, to receive. Since 1 September 2026 every VAT-registered business in France must be able to receive e-invoices through a plateforme agréée (PA). Small and micro companies must issue from 1 September 2027. AccountsOS is not a PA.

Can AccountsOS file my French VAT return?

No. AccountsOS prepares the CA3 figures from your books. You, or your expert-comptable, file and pay in your espace professionnel on impots.gouv.fr.

Micro-entrepreneur or SASU: which should a French founder choose?

A micro-entrepreneur pays contributions on turnover with almost no accounting, up to EUR 203,100 of sales or EUR 83,600 of services in 2026. A SASU pays IS on profit and the président is paid through payroll. The choice depends on your costs and your income needs.

SAS or SARL: how is the owner paid in France?

A SAS président is an assimilé salarié paid through payroll and the DSN. An SARL majority gérant is a TNS paying contributions to the SSI and URSSAF. Dividends are treated differently.