France clarified the EUR 4,000 threshold for quarterly filings

France clarified the EUR 4,000 threshold for changing into quarterly frequency of filing

France clarified how to calculate the EUR 4,000 annual threshold that allows switching from monthly to quarterly filing of French VAT returns, and vice versa.

As a rule, taxpayers must submit monthly VAT returns in France. However, when the total VAT due does not exceed the EUR 4,000 annual threshold, businesses may request the change to quarterly submissions. However, it was unclear how to calculate this annual threshold: for example, if it refers to the past 12 months or to the previous calendar year.

Now, the State Council has clarified that for calculating the EUR 4,000 annual threshold of VAT due, you must account, at the beginning of a calendar quarter, the total VAT due for the previous four quarters.

This clarification is useful if you want to switch from monthly to quarterly filings. Likewise, it is useful if you are submitting quarterly VAT returns and monitoring this threshold in case you need to change back to monthly VAT filings.

Check our French VAT manual for more information about the frequency of filing rules in France.


How can Marosa help you?

Marosa can help you with the preparation and submission of French VAT returns, ensuring you meet all deadlines and VAT compliance obligations. We can also help you assess the correct frequency of filing and request a change to the local tax office in case this is necessary.


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