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Due date and frequency of French DEB and DES returns

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Due date and frequency of French DEB and DES returns

DEB and DES returns are always filed on a monthly basis. Quarterly VAT reporting is not allowed irrespective of the threshold or frequency of filing of the VAT return.  

Frequency of filing rules

 Period

 Frequency rules

 Monthly

 Standard reporting period.

 Quarterly

 Not applicable

Due date rules

 Period

 Frequency rules

 Monthly

 10th working day of the month following the reporting period.

 

For the calculation of the due date, Saturdays are considered as working days.

The French tax authorities publish a calendar every year with the applicable DEB and DES deadlines.