France VAT form guide

The VAT return is a periodic compilation where taxpayers must report all transactions relevant for VAT purposes during the reporting period. Even if no taxable activities occur, a nil VAT return must still be submitted to remain compliant with French VAT regulations.

In France, the deadline for submitting VAT returns depends on the status and location of the taxable person:

• Non-established VAT registered taxpayers must submit their returns by the 19th day of the following month, unless they make imports of goods through the French customs.
• For French-established taxpayers, as well as those registered through a fiscal representative (non-EU entities), and those taxpayers making imports of goods must file their VAT returns within the deadline indicated in the online portal, which can be between the 15^th to the 24^th day of the following month.

There is no obligation to file an annual VAT return in France.

If your French VAT return results in a payable position, the deadline for making the VAT payment coincides with the return submission date. VAT payments in France must be made through the direct debit system, known as "telepaiement", which is mandatory for all VAT-registered businesses. This system ensures automated processing and timely settlement of VAT dues. If the direct debit is correctly set up, Marosa will handle the VAT payment in France after the approval and submission of the VAT return.

In the event your return results in a credit position, the excess input VAT can either be carried forward to the next reporting period or refunded upon request. Refunds must be requested through a separate form. VAT credits can be claimed:

• Monthly or quarterly, when the refundable amount exceeds €760
• Annually, when the total refundable amount for the year exceeds €150

If these thresholds are not met, the VAT credit will automatically be carried forward to offset liabilities in future periods. Your Marosa team will provide you with the necessary information and guide you through the required steps.

VAT Manual

Find additional information in our VAT manual VAT returns in France.