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VAT penalties in France

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VAT penalties in France

 Cause

 Penalty

 Late filing

 10% of the VAT due or a fixed penalty of €150 if there was no VAT due

 Late payment

 10% of the VAT due or a fixed penalty of €150 if there was no VAT due. This  penalty should be added to the late filing penalties.

 These penalties are increased to 40% of the VAT due when the error is found  by the tax authorities.

 +interest:

  • The applicable late payment interest in the relevant year is charged (usually from 0.40%).

 Late registration

 Normally, no penalties for late registration. Penalties are charged as part of the  regularization of the VAT returns.

If an intra-Community acquisition or any other purchase under the reverse charge mechanism is missed, there is a penalty of 10% of the VAT amount on this intra-Community acquisition. However, there is an administrative tolerance that waives the penalty when the taxpayer has voluntarily corrected the error before any notice from the authorities.

Additional penalties may be charged by the authorities, particularly where the corrections are triggered by an investigation or VAT audit.

For penalties on DEB/Intrastat and other returns, please see the relevant section.