home / French VAT basics / 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
Standard reporting period.
Due date rules
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.