When you register for VAT in France it is mandatory that you file a VAT return every month before the deadline. You may be able to apply for quarterly or annual filing after the first year if you meet the criteria.
Whether your business is required to file Monthly, Quarterly or occasionally the deadline is usually the 19th day of the month following the reporting period when registered directly with the tax authorities.
For Non-EU businesses where a Fiscal Representative is used the deadline is usually extended to the 24th day of the month following the reporting period however this can vary depending on the competent tax office.
All VAT payment in France are made by direct debit via your online account on impots gouv. Once you have access to your account you can set-up your bank details which must be SEPA enabled which will be used for both payments and refunds. When you submit your return the payment will be taken automatically for the approved account.
It is also possible to make payments via direct bank transfer.
If you have no activity in the filing month then a Nil return still needs to be submitted to the tax authorities. Failure to do this can lead in late filing fees.
A corrective VAT return is usually required when your VAT position changes. However, some conditions apply depending on the amounts you need to correct.