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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