FranceManual

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

VAT penalties in France

The following penalties apply in France when missing your VAT obligations:

  • Cause
    Penalty
  • Late filing
    10% of the VAT due or a fixed penalty of €150 if there was no VAT due
  • Late payment

    5% 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 penalty 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.

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