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VAT returns and refund
United Kingdom
In the United Kingdom, VAT returns are a crucial aspect of tax compliance for businesses. UK businesses are required to submit regular VAT returns, reporting their taxable sales, input VAT, and settling any VAT liabilities or claiming refunds within the prescribed timeframes.
VAT returns in United Kingdom
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.
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Quarterly VAT return: Businesses that declared less than €4,000 in VAT the previous year can apply for quarterly VAT declarations.
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Deadline to submit the UK VAT return
UK Intrastat / EC sales list
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:
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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.
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Quarterly VAT Returns: If you are filing quarterly VAT returns, the deadlines are as follows:
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Quarter 1 (January to March): Due between April 15th and April 24th.
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Quarter 2 (April to June): Due between July 15th and July 24th.
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Quarter 3 (July to September): Due between October 15th and October 24th.
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Quarter 4 (October to December): Due between January 15th and January 24th of the following year.
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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.