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Flag of FranceVAT returns FranceRequired, regime changes in 2027Last reviewed October 2026

VAT returns in France: CA3 explained

France has several VAT regimes. Larger businesses file the CA3 return, and the simplified regime with its annual CA12 return is abolished from 1 January 2027.

General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.

The obligation

VAT return CA3 (form 3310-CA3) and annual CA12 for the simplified regime

Who must file

Real normal regime: turnover above 840,000 euros (goods) or 254,000 euros (services), or by choice. Simplified regime until the end of 2026: turnover between 85,000 and 840,000 euros (goods) or 37,500 and 254,000 euros (services), with VAT below 15,000 euros. Below the 85,000 / 37,500 euro limits there is no VAT and no return.

How it works

Collect VAT data from the ERP for the period → Map tax codes to the return lines → Reconcile to the ledgers and flag differences → Review and approve → File through the official channel

Key dates for France

  1. Each month
    The CA3 return covers the VAT due in the previous month. Quarterly filing is allowed only if annual VAT is below 4,000 euros
  2. Between the 15th and 24th
    Filing and payment window. The exact day is shown in your account on impots.gouv.fr
  3. Online only
    Filing and payment must be electronic, either through your professional account (EFI) or through a partner sending a file (EDI)
  4. 1 January 2027
    The simplified regime ends. Those businesses move to the CA3, quarterly if turnover was up to 1,000,000 euros in the previous year, otherwise monthly
  5. 4 May 2027
    Last annual CA12 return, for calendar year 2026
  6. 1 September 2027
    Former simplified-regime businesses start reporting transaction and payment data under the new e-Invoicing and e-reporting rules

What the return contains

The CA3 shows the VAT collected on sales and the VAT deducted on purchases for the period, and the balance to pay or reclaim. Payment is taken electronically on or after the due date.

What your ERP has to deliver

Taxera needs your sales and purchase VAT data by tax code, company code and period, with every tax code mapped to the right line of the return. Figures must tie back to the ledgers before the return is sent.

The process, step by step

ERP data
Taxera: tax codes mapped to return lines
Reconciliation to the ledgers
Return ready to file

Practical insights

  • If any of your French entities are on the simplified regime, plan the move to the CA3 before 2027, including the new reporting duties.
  • Check which day your account shows as the deadline for each period, since it can differ by entity.

Common pitfalls

  • Assuming the simplified regime continues after 2026.
  • Treating the quarterly option as available without checking the VAT and turnover limits.

Linked obligations in France

EC Sales List and Intrastat: cross-border reports built from the same data
e-Invoicing and SAF-T: same ERP data, same integration

VAT returns France: questions, answered

Official sources

Keep this guide

Download the France VAT returns guide as a PDF. It has the same content as this page.

More VAT return guides

All VAT return countriesVAT returns GermanyVAT returns ItalyVAT returns SpainVAT returns the NetherlandsVAT returns PolandAll countries in the Tax Tracker