FranceManual

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

Frequency of French VAT returns

As a general rule, VAT returns are filed monthly in France. Quarterly or annual VAT filing may be allowed in the following scenarios:

  • Companies with a turnover on supplies of goods between €82,000 and €783,000 or on supplies of services between €32,900 and €236,000 and with a total output VAT in the preceding year below €15,000
  • Companies with a turnover above the €783,000 for goods and €236,000 for services but whose VAT due the previous year did not exceed €4,000

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.

  • Frequency of filing

    • Monthly
      Standard reporting period
    • Quarterly

      Turnover on supplies of goods between €82,000 and €783,000 or on supplies of services between €32,900 and €236,000 and with a total output VAT in the preceding year below €15,000.

      Turnover above the €783,000 for goods and €236,000 for services but whose VAT due the previous year did not exceed €4,000

    • Annual
      Exceptionally allowed

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