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.
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Detailed Explanation
## What ends
Until the end of 2026 many small businesses file one annual CA12 and pay instalments in July (55%) and December (40%). That regime is abolished from 1 January 2027.
## What you file next
From 2027 you file the CA3, quarterly by default when prior-year turnover is up to EUR 1 million and current-year turnover is up to EUR 1.1 million, monthly otherwise. The franchise en base is not affected.
## The last CA12
The CA12 for 2026 is due on 4 May 2027.
## How Finn helps
Finn moves your calendar to the CA3 schedule for 2027 and reminds you of the last instalment on 15 December 2026.
Source: https://www.impots.gouv.fr/professionnel/questions/je-suis-soumis-au-regime-simplifie-dimposition-la-tva-quelle-echeance-dois
Real-World Examples
Small service company
It filed a CA12 each year and now files a quarterly CA3 from 2027.
Common Mistakes to Avoid
- Planning a CA12 for 2027
- Missing the December 2026 instalment
Frequently Asked Questions
Is the franchise en base affected?
No. Those businesses file no VAT return.
Practical Tips
- Set up the SEPA B2B mandate before your first CA3
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