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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