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)