VAT filing deadlines for small businesses in France

Article illustration: VAT Filing Deadlines for Small Businesses

Which VAT regime applies to your business

Before you can work out any deadline, you need to know which VAT regime your business falls under, because the regime dictates how often you file. France has three main systems for small businesses. The first is the franchise en base de TVA, a VAT exemption available when turnover stays below defined thresholds (broadly around €85,000 for the sale of goods and €37,500 for most services, with slightly higher tolerance ceilings). Under this regime you do not charge VAT to your customers, you do not reclaim VAT on purchases, and you have no VAT return to file at all. Your invoices must carry the mention 'TVA non applicable, art. 293 B du CGI'. Many micro-entrepreneurs start here.

The second is the régime réel simplifié (RSI). This applies to businesses whose turnover exceeds the franchise thresholds but stays under higher limits (around €840,000 for goods and €254,000 for services). Under this regime you file a single annual return (form CA12) and pay two provisional instalments (acomptes) during the year. It is designed to reduce the administrative burden for smaller operators.

The third is the régime réel normal (RN), which applies above the RSI ceilings, or by option. Here you file monthly returns (form CA3), or quarterly if your annual VAT due is under €4,000. Knowing your regime is the single most important step: a sole trader who has just crossed the franchise threshold mid-year suddenly becomes liable for VAT and must start filing, so monitor your cumulative turnover carefully.

Monthly, quarterly and annual filing deadlines explained

Once you know your regime, the filing rhythm follows. Under the régime réel normal, the standard cycle is monthly. Each CA3 return covers one calendar month and is due the following month. The exact day depends on your business's legal form and location, but for most sole traders and small companies the deadline falls between the 15th and the 24th of the month. Your personal deadline is shown in your professional space on the tax portal, so always confirm it there rather than assuming a fixed date.

If your annual VAT liability is below €4,000, you can opt to file the CA3 quarterly instead of monthly. In that case returns cover January–March, April–June, July–September and October–December, each due in the month following the quarter end. This lightens the paperwork considerably for very small businesses on the réel normal.

Under the régime réel simplifié, there is only one annual return, the CA12. For businesses whose accounting year matches the calendar year, the CA12 is normally due in early May of the following year (the deadline is aligned with the annual income tax filing season and is announced each year). During the year you pay two acomptes: one in July and one in December, calculated from the previous year's VAT. Businesses under the franchise en base file nothing. The key practical point is that your deadline is driven by your regime, not by your preference, so match your calendar to the correct cycle.

How to calculate the VAT figures for your return

A VAT return reconciles the VAT you collected from customers (output VAT, or TVA collectée) against the VAT you paid on business purchases (deductible input VAT, or TVA déductible). The difference is what you owe to, or can reclaim from, the tax administration.

Start by totalling the VAT you charged on all invoices issued during the period. Group amounts by rate, since France uses several: the standard 20%, the intermediate 10%, the reduced 5.5% and the special 2.1%. Your accounting software or spreadsheet should separate sales by rate so the figures map cleanly onto the return. Next, total the deductible VAT on your business expenses: supplies, equipment, professional services, and so on. Remember that VAT on some expenses is not deductible or only partly deductible, such as passenger vehicles and certain fuel.

Subtract deductible VAT from collected VAT. A positive result is the amount payable. A negative result means a VAT credit, which you can either carry forward to the next period or request as a refund, subject to minimum thresholds. Timing matters: output VAT on the sale of goods is generally due when the goods are delivered, whereas on services it is due when payment is received, unless you have opted for VAT on the debits (sur les débits). Keep every invoice, because a purchase invoice with a valid VAT number and correct format is the condition for deducting the input VAT it shows.

Preparing and submitting your return through impots.gouv.fr

All VAT returns in France are filed electronically through your professional account on the tax portal. If you have not already done so, you must create an espace professionnel, link it to your SIREN, and activate the téléprocédure for VAT. Activation is not instant, so set this up well before your first deadline rather than at the last minute.

Once inside your professional space, you select the VAT service and the relevant form: CA3 for the réel normal, CA12 for the réel simplifié. The online form guides you through the boxes for each VAT rate, deductible VAT, and any special lines such as intra-EU acquisitions or the reverse charge. Enter your figures carefully and use the running totals the form displays to sanity-check your work. Before validating, review the summary; a common error is transposing collected and deductible amounts.

After you validate the return, you separately validate the payment mandate if VAT is due. Filing and paying are two distinct actions in the same session, and both must be completed. Keep the acknowledgement (accusé de réception) generated by the portal as your proof of filing. If you use an accountant or an approved software package, they may file on your behalf through the EDI channel, but the underlying deadlines are identical. Whichever route you use, do a trial run of the process for your first period so nothing surprises you when the deadline is near.

Payment deadlines and how they align with filing dates

For the régime réel normal, filing and payment are simultaneous. When you submit your monthly or quarterly CA3, you pay the VAT due at the same time. There is no separate grace period: the date you must file is the date you must pay. This is why cash-flow planning matters, because a strong sales month produces a larger VAT bill payable the following month.

Under the régime réel simplifié, the rhythm is different because you pay in advance through two acomptes. The July instalment is set at 55% of the VAT shown on the previous year's annual return, and the December instalment at 40%. When you file the annual CA12, the system calculates the actual VAT for the year and deducts the instalments already paid; you then either settle the balance or record a credit. If your reference VAT for the prior year was very low (below €1,000), you may be exempt from the instalments and simply settle once a year.

A useful practice for both regimes is to set aside the VAT you collect in a separate mental or actual account, so the money is available when payment falls due. VAT is not your revenue; you are collecting it on behalf of the State. Treating it as such avoids the classic trap of spending money that must later be paid over.

Common mistakes and penalties for late filing

Late or incorrect VAT filings attract penalties, and they add up quickly. Filing a return late generally triggers a surcharge of 10% on the VAT due, which can rise if you fail to respond to a formal reminder. Late payment separately carries interest on arrears, calculated per month of delay. Even a nil return filed late can generate a fixed penalty, so never skip filing simply because you owe nothing.

Beyond lateness, the most frequent errors are practical. Applying the wrong VAT rate to a product or service distorts the collected figure. Deducting VAT on non-deductible expenses, such as certain vehicle costs, is a classic point picked up in inspections. Forgetting to declare intra-EU acquisitions or services subject to the reverse charge is another. Businesses newly crossing the franchise threshold sometimes continue invoicing without VAT for a month or two, then face a correction covering the whole liable period.

A further mistake is confusing filing with payment. Because the portal treats them as two steps, some businesses validate the return but forget to authorise the payment, then incur late-payment interest despite having filed on time. If you spot an error after submitting, you can usually correct it on a later return or by contacting your business tax office, but doing so promptly limits the penalty exposure. Accurate records and a fixed monthly routine are the best protection.

A practical checklist to stay on schedule

Staying compliant is mostly about routine rather than expertise. Confirm your regime at the start of each year and check your cumulative turnover monthly so you are not caught out by crossing a threshold. Note your exact filing dates from your professional space in a calendar with reminders a week ahead, and set a second reminder for the payment step.

Keep your bookkeeping current rather than reconstructing a whole period the night before a deadline. Reconcile your sales by VAT rate and your deductible purchases as you go, and file every invoice, sales and purchase, so the supporting documents are ready if the administration asks. Before validating each return, run a quick sanity check: do the rate totals match your accounting, and is the collected-versus-deductible direction correct?

Finally, set aside collected VAT so payment never strains your cash flow, and complete both the filing and the payment steps in the same session. If your affairs become more complex, for example with intra-EU trade or a mix of VAT rates, that is the point to involve an accountant. A steady, disciplined process turns VAT from a recurring source of stress into a routine administrative task.

Example

VAT filing frequency and deadlines by regime for small businesses in France

Regime	Return form	Filing frequency	Typical deadline	Payment
Franchise en base	None	No return required	Not applicable	No VAT charged or paid
Réel simplifié (RSI)	CA12	Annual	Early May of following year	Two acomptes in July and December, balance with CA12
Réel normal (RN)	CA3	Monthly	Between the 15th and 24th of the following month	Paid at the same time as filing
Réel normal, low liability	CA3	Quarterly (if annual VAT under €4,000)	Month following the quarter end	Paid at the same time as filing

FAQ

Do I need to file a VAT return if I am under the franchise en base? No. Under the franchise en base de TVA you do not charge VAT, cannot reclaim input VAT, and have no VAT return to file. You must, however, add the mention 'TVA non applicable, art. 293 B du CGI' on your invoices and monitor your turnover, because crossing the threshold makes you liable to file.

What happens if I file my VAT return late? Late filing generally triggers a 10% surcharge on the VAT due, and this can increase if you ignore a formal reminder. Late payment also incurs interest for each month of delay. Even a nil return can attract a fixed penalty, so file on time regardless of whether you owe anything.

Can I switch from monthly to quarterly VAT filing? Yes, if you are on the régime réel normal and your annual VAT liability is below €4,000, you can opt to file quarterly instead of monthly. This reduces your paperwork. You still file the CA3 form, but each return covers a full calendar quarter.

How do the acomptes work under the régime réel simplifié? You pay two instalments based on the previous year's VAT: 55% in July and 40% in December. When you file the annual CA12, the actual VAT for the year is calculated and the instalments already paid are deducted, so you settle the balance or record a credit. If your reference VAT was below €1,000, you may be exempt from the instalments.

Where do I actually submit my VAT return? All VAT returns are filed electronically through your professional account on the official tax portal. You must first create the espace professionnel, link it to your SIREN and activate the VAT téléprocédure. Filing and paying are two separate steps in the same session, and both must be completed to avoid penalties.