NEW French CA3 VAT Return

NEW French CA3 VAT Return

March 30, 2022

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;

OperationOld ReturnNew Return
Sales, provision of servicesBox 01A1
Other taxable transactionsBox 02A2
Purchases of intra-community servicesBox 2AA3
Intra-Community acquisitionsBox 03B2
Exports outside the EUBox 04E1
Other non-taxable operationsBox 05E2
Intra-Community suppliesBox 06F2

.

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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