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Frequency of French VAT returns

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Frequency of French VAT returns

As a general rule, VAT returns are filed monthly in France. Quarterly filing is allowed when the total amount of due VAT in a given year does not exceed €4,000. A formal letter of Authorization has to be sent to the French Tax Administration to benefit from quarterly filing.

Annual filing is also possible for small enterprises, however, this scheme is rather exceptional for foreign businesses due to the large number of conditions and requirements.

 French VAT returns – Frequency of filing


 Standard reporting period


 Total amount of due VAT does not exceed 4.000 Euros on a yearly basis.


 Exceptionally allowed