French VAT return 2022 updated

The French Tax authorities released the updated version of the VAT return for 2022 (CA3) and the correspondent explanatory notes. You can download the form and explanatory notes in PDF from the tax authorities’ website.

The French VAT return form update  is related to the import VAT reverse charge introduction. From January 2022 VAT return, the reporting and payment of import VAT are made directly in the French VAT return.

See below the main changes on the form: 

• Sales, provision of services: box “01” is now “A1”
• Other taxable transactions: box “02” is now box “A2”
• Intra-Community acquisitions of services: box “2A” is now box “A3”’
• Intra-Community acquisitions: box “03” is now box “B2”;
• Exports: box “04” is now box “E1”;
• Other non-taxable transactions: box “05” is now box “E2”; and
• Intra-Community supplies: box “06” is now box “F2”.

Also, the new VAT return form added new boxes:

• Box A4: it contains the pre-filled amount of imports (Net);
• Box B1: this is for companies introducing oil products for consumption; and
• Box F1: this box is for the amount of intra-Community acquisitions not subject to VAT, including those of oil products.