# What ends on 1 January 2027 for French VAT?

Last updated: 27 October 2026
Country: France
Category: tax

**Quick answer:** 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.

## 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

## Related questions

- [When is my French VAT return (CA3) due?](https://accounts-os.com/fr/questions/when-is-my-ca3-vat-return-due)