FranceManual

Value Added Tax in local language is "Taxe sur la valeur adjoute"

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

    • Monthly
      Standard reporting period.
    • Quarterly
      Not applicable
  • Due date rules

    • Monthly
       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.

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