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FRANCE

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France has a value-added tax (VAT) system known as "Taxe sur la Valeur Ajoutée" (TVA) with a standard rate of 20% and reduced rates of 5.5% and 10% for certain goods and services.

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VAT returns in France

When do you need to submit a VAT return?

Monthly VAT return: When registering for VAT in France, businesses generally need to file a VAT return every month before the deadline.

Quarterly VAT return: Businesses that declared less than €4,000 in VAT the previous year can apply for quarterly VAT declarations.

Deadline to submit the French VAT return

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The deadline for submitting VAT returns in France depends on the filing frequency, which can be monthly, quarterly, or annual. Here are the general deadlines for each filing frequency:

  1. Monthly VAT Returns: The deadline for monthly VAT returns in France is typically between the 15th and 24th day of the month following the reporting period. For example, the VAT return for the month of January would be due between February 15th and February 24th.

  2. Quarterly VAT Returns: If you are filing quarterly VAT returns, the deadlines are as follows:

    • Quarter 1 (January to March): Due between April 15th and April 24th.

    • Quarter 2 (April to June): Due between July 15th and July 24th.

    • Quarter 3 (July to September): Due between October 15th and October 24th.

    • Quarter 4 (October to December): Due between January 15th and January 24th of the following year.

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General VAT information in France

VAT registration in France

 VAT returns and refunds in France

French reverse charge

French consignment or call-off stock

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Consequences of Late VAT Return Filing

Failure to file VAT returns on time can result in penalties for foreign non-established businesses operating in France. Late submissions may lead to financial sanctions, interest charges, and potential audits by the tax authorities. Additionally, delayed VAT return filings can impact the business's reputation and create legal implications.

VAT refunds in France

VAT credits can be offset against any VAT liability that the business owes to the tax authorities. If the VAT credits exceed the VAT liability, the excess can be carried forward to future periods or refunded.

 

The refund application is typically submitted electronically through the dedicated online portal of the French tax authorities.

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