NEW French CA3 VAT Return

Mar 30, 2022 | EU VAT, France

The way the French VAT return is completed is changing, from the 1st January 2022 there will be additional boxes on the VAT return and a change to various lines on the CA3 return. Import VAT will automatically be deferred to the VAT return and the CA3 will be auto-filled by the 14th of the month.
Importers will also benefit from an extended deadline changing from the 19th to the 24th if you are a regular import to allow time to check and confirm the automatic deferred VAT.

See the changes to the VAT return lines below;

Operation Old Return New Return
Sales, provision of services Box 01 A1
Other taxable transactions Box 02 A2
Purchases of intra-community services Box 2A A3
Intra-Community acquisitions Box 03 B2
Exports outside the EU Box 04 E1
Other non-taxable operations Box 05 E2
Intra-Community supplies Box 06 F2

.

In addition the tax authorities have added three new boxes.

  • Imports (Box A4 pre-filled)
  • Releases for consumption of petroleum products (Box B1)
  • Intra-Community acquisitions (Box F1)

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