Régime réel normal
Prepare Form 3310-CA3, reconcile output and deductible VAT, then file and pay electronically.
- Form 3310-CA3-SD
- 2026 line-by-line notice
- Quarterly option where eligible
Practitioner research portal
French VAT,
from the source.
A focused desk for finding the law, administrative doctrine, forms, and filing instructions behind a French VAT position.
Popular:
2026 transition watch
French VAT provisions are being recodified into the CIBS from 1 September 2026.
Read DGFiP note ↗
Check the effective date and version shown on Légifrance. Current DGFiP guidance may display both the existing CGI article and its future CIBS counterpart.
01 — Filing path
Choose the return workflow
Use the entity's tax account for the actual due date. The cards below route you to the current official instructions and forms.
Régime simplifié
Manage July and December instalments, then file the annual CA12 or CA12E regularization.
- Form 3517-S CA12 / CA12E
- Form 3514 instalments
- Calendar-year vs off-cycle close
OSS / IOSS
Centralize eligible EU consumer supplies or low-value imported consignments through the VAT one-stop shop.
- Union and non-Union OSS
- Import scheme up to €150
- Separate scheme records
02 — Official library
Research the position
Showing all official sources
No source matched that search.
Try a form number, topic, or authority such as “CA3”, “deduction”, “BOFiP”, or “VIES”.
03 — Workpaper aid
A defensible filing starts with a clean evidence trail.
This compact review sequence is designed for the preparer file. It is a workflow aid—not a substitute for the applicable text or client-specific advice.
- 01Scope & establishment
Identify the supplier, customer status, fixed establishments, flow of goods, and territory.
- 02Tax point & period
Document chargeable event, exigibility, invoice date, and reporting period.
- 03Rate or exemption
Cite the operative article and current BOFiP section; retain factual support.
- 04Return mapping
Map bases and VAT to the current form lines; reconcile ledger, VAT accounts, and prior carryforward.
- 05Cross-border proof
Validate VAT IDs, keep the VIES result, transport evidence, and required recapitulative filings.
RF
Editorial standard
Only French government, Légifrance, and EU institutional sources are indexed.
Source set reviewed13 July 2026
Next scheduled review01 September 2026