Filing a value-added tax (VAT) return is one of the tax requirements that entities in France need to comply with. As a rule, all businesses operating under the real VAT regime (régime réel) or the mini real VAT regime (régime mini réel) must submit a CA3 form. This guide explains who needs to fill out the return, where to find it, and how to file it.

What’s in this article?

• What is the CA3 return?
  
• Who is required to file the CA3 return?
  
• Where can I find the return?
  
• When must the CA3 return be filed?
  
• How to complete and file the CA3 VAT return
  

What is the CA3 return?

Some businesses subject to VAT in France are required to file a declaration for VAT and related taxes, commonly known as the CA3 return. This form is used to report VAT collected on sales and any deductible VAT on purchases, either monthly or quarterly.

Businesses use these amounts to determine how much VAT they owe or can recover from the tax authority.

Who is required to file the CA3 return?

Submitting a CA3 return is mandatory for all operations under the standard real VAT regime and the simplified (mini real) VAT regime. These typically include businesses with yearly turnovers that exceed the following thresholds:

• €840,000 for businesses that sell goods or provide accommodations
  
• €254,000 for other service providers
  

Some could still be subject to the standard system if their turnover falls short of these limits—in particular, if the annual amount of VAT payable exceeds €15,000.

Operators under the VAT-exemption scheme or the simplified real VAT regime (régime réel simplifié) can opt for the standard real VAT system, in which case they are required to file CA3 forms.

Where can I find the return?

Form CA3 (no. 3310-CA3-SD) can be found online on the official website of the tax authority. You can download it, fill it out electronically, or print and complete it by hand. A guide to the CA3 return is also available.

When must the CA3 return be filed?

Businesses typically file the CA3 return monthly. If their annual VAT payable falls below €4,000, they can do so quarterly instead.

The CA3 form must be submitted by the 15th, 17th, or 20th of the month after the reporting period. Every company can find its deadline on its online business account.

Filing CA3 returns on time will allow you to avoid late fees. Mistakes can be corrected by sending an amended VAT declaration.

How to complete and file the CA3 VAT return

• Collect the data: Gather all your sales and purchase invoices, along with the accounting records needed to calculate your payable and deductible VAT amounts.
  
• Fill out the CA3 return: Enter the transaction figures, both excluding and including VAT, in the various sections of the CA3 return, along with applicable VAT rates.
  
• Calculate VAT: Determine the net payable VAT amount or the VAT credit.
  
• File the CA3 return: Most businesses are required to send their CA3 forms electronically. This process to file VAT returns can be completed online.
  

Stripe Tax can help you prepare and submit your VAT declarations, including CA3 forms. This tool ensures that businesses meet all filing deadlines and comply with their obligations in France.