For businesses in France, understanding the tax regimes is only the initial step. Next, it is important to be aware of the deadlines for declaring value-added tax (VAT). For both tax regimes, it’s important to adhere to these dates.

Below, we’ll explain the deadlines so you know when to declare VAT in France.

What’s in this article?

• Which regimes are involved?
  
• VAT return dates: Normal regime
  
• VAT return dates: Simplified regime
  
• Risks of not submitting a VAT return
  

Which regimes are involved?

Businesses subject to the simplified regime (régime réel simplifié) or the normal regime (régime réel normal) must declare VAT on time. Understanding the current VAT rates and how to accurately calculate the VAT to be declared is key for compliance with tax regulations.

Businesses operating under the basic VAT exemption system, however, are not required to report VAT. It’s important to understand these regimes so you can benefit from them and ensure compliance with the regulations.

VAT return dates: Normal regime

Businesses that choose the normal regime must declare the VAT they have collected monthly. The exact date for the VAT return can vary, but you should typically expect a deadline between the 19th and 25th of the month. The official calendar provides the specific dates for each month in France.

You need to complete form no. 3310-CA3 from your business area. Monthly VAT declarations and payments are standard; however, it’s possible to pay quarterly if the VAT amount due does not exceed €4,000.

Stripe Tax simplifies businesses’ tax responsibilities by automating filings in France. This lets businesses focus on their core business while ensuring full compliance.

VAT return dates: Simplified regime

Fewer declarations are required under the simplified regime; businesses are required to make two payments per year. Complete form no. 3514 twice a year, and schedule your VAT returns for July and December.

• In July: 55% of the VAT due in July of the prior year
  
• In December: 40% of the VAT due in July of the prior year
  

These two payments account for about 95% of the VAT paid in the previous year.

The date for VAT declaration varies slightly based on several criteria, including the department where the business is based. However, the French government website provides a guide to help determine the declaration date for each type of business.

Any balance of about 5% must be paid during the annual adjustment declaration, using form no. 3517-S. This adjustment declaration must be submitted to the tax department each year by the second working day after May 1.

Risks of not submitting a VAT return

The law requires tax returns to be filed within strict deadlines. Any omission or false declaration can be considered tax fraud, which can result in tax penalties and fines. Penalties can vary from 10% to 80%, with fines reaching €1,500.

For example, failure to file or late filing of VAT returns can result in a penalty of 10% of the VAT amount due if no reminder is issued by the French tax authorities or if the failure occurs within 30 days of receiving such a reminder.

It is highly recommended that you regularly review your business to ensure you are in compliance with VAT filing deadlines and to avoid penalties. For example, if the deadline falls on a Saturday, Sunday or holiday, it is automatically extended to the next working day. Being aware of these details regarding the VAT filing deadline requires diligence on the part of the business owner.

Not complying with these deadlines might also prevent a business or professional from recovering overpaid VAT—when the amount of tax on its purchases exceeds the amount collected from its customers.