French CA3 Declaration: A Step-by-Step Guide
French CA3 Declaration: A Step-by-Step Guide
Master the French VAT return process with our detailed walkthrough, including common pitfalls for non-resident companies.
What Is the CA3?
The CA3 — officially formulaire n° 3310-CA3-SD — is France's monthly (or quarterly) VAT return. It's the document through which every VAT-registered business in France declares its output VAT (TVA collectée), deducts its input VAT (TVA déductible), and either pays the net amount due or carries forward a VAT credit.
If you hold a French VAT number and conduct taxable operations in France, you file a CA3. This applies equally to French-established businesses and to foreign companies registered for VAT — whether you're an EU seller with intra-Community acquisitions, a non-EU importer, or a service provider with French-taxable transactions.
The CA3 is filed exclusively online through your professional account on impots.gouv.fr. There is no paper option.
Legal basis: Article 287 of the Code Général des Impôts (CGI); Formulaire n° 3310-CA3-SD published by the Direction Générale des Finances Publiques (DGFiP).
Who Must File a CA3?
The CA3 applies to businesses under the régime réel normal or the mini-réel VAT regime. You fall under this regime if your annual turnover (HT) exceeds 254,000 € for services or 840,000 € for goods and accommodation, or if you've voluntarily opted into the real normal regime.
Businesses under the régime réel simplifié file the CA12 annually instead (with quarterly or semi-annual advance payments).
Foreign companies registered for VAT in France — whether EU or non-EU — typically file the CA3 monthly unless they qualify for quarterly filing. If you're a non-EU company, you are legally required to appoint a fiscal representative (représentant fiscal accrédité) to handle your CA3 filings. EU companies can file directly or through a tax agent (mandataire fiscal), but are not required to appoint a fiscal representative.
Key distinction: A représentant fiscal (mandatory for non-EU) assumes joint liability for your VAT debts. A mandataire fiscal (optional for EU companies) handles the administrative filing but does not bear tax liability. Veroskat acts as both, depending on your needs.
Legal basis: Articles 289 A and 302 decies of the CGI; EU VAT Directive 2006/112/EC, Article 204.
Filing Frequency and Deadlines
Monthly filing is the standard. You file and pay by the 19th to 24th of the month following the reporting period, depending on your company structure and SIRET number. For example, January's VAT return is due between 19–24 February.
Quarterly filing is permitted if your annual VAT liability is below 4,000 €. The same CA3 form is used, just filed quarterly.
Nil returns: Even if you had zero operations in a given month, you must still file a CA3 marked "Néant." Failure to do so triggers penalties.
Legal basis: Article 39 of Appendix III to the CGI.
The CA3 Form: Structure Overview
The form is built around a simple logic: declare your transaction bases (HT), calculate the VAT owed, deduct the VAT paid, and settle the balance.
It consists of three sections:
Cadre A — Transaction Bases (HT): Declares the tax-exclusive amounts of all operations — domestic sales, intra-Community acquisitions, imports, exports, services subject to reverse charge, and non-taxable operations.
Cadre B — VAT Calculation: Two sub-sections. The first calculates TVA brute (output VAT) by applying the correct rate to each category of taxable base. The second calculates TVA déductible (input VAT) on your purchases, investments, and reverse-charged amounts.
Cadre C — Balance (TVA nette): The arithmetic result. If output VAT exceeds input VAT, you owe the difference (line 28). If input exceeds output, you have a VAT credit (line 25) which can be carried forward or refunded.
Step-by-Step: Filling Out the CA3
Step 1 — Header Information
Before touching the tax lines, verify the pre-filled information: company name, SIRET number, intra-Community VAT number (FR + 2 check digits + 9-digit SIREN), the declaration period, and your contact details.
Step 2 — Cadre A: Declare Your Operations (HT Bases)
This section captures the tax-exclusive base of every transaction. Nothing here is a VAT amount — it's all HT (hors taxes).
| Line | What to Declare |
|---|---|
| 01 | Total taxable turnover (HT) — all domestic sales regardless of rate |
| A2 | Other taxable operations that are not turnover (e.g., subsidies, self-supplies) |
| B2 | Intra-Community acquisitions of goods (HT amount of goods purchased from other EU countries) |
| A3 / B4 | Services or goods purchased from a non-established taxable person — triggers reverse charge |
| E1 | Exports outside the EU (exempt — declared here for reporting, not taxation) |
| E2 | Other non-taxable operations (outbound B2B services taxable in another EU state) |
| F2 | Intra-Community supplies of goods (exempt — goods sold to VAT-registered buyers in other EU countries) |
Common pitfall for non-residents: Lines B2 and A3/B4 are where reverse-charge (autoliquidation) operations begin. If you purchase goods from an EU supplier or receive services from a provider not established in France, you declare the HT base here — then self-assess the French VAT in Cadre B.
Step 3 — Cadre B, Part 1: Calculate Output VAT (TVA Brute)
Now you split the taxable bases declared in Cadre A across the applicable VAT rates and calculate the tax.
| Line | Rate | What Goes Here |
|---|---|---|
| 08 | 20% (standard) | Base HT at 20% + the corresponding VAT amount |
| 09 | 5.5% (reduced) | Base HT at 5.5% + VAT |
| 9B | 10% (intermediate) | Base HT at 10% + VAT |
| 10 | 8.5% (Corsica) | Applicable only for Corsican operations |
| 11 | 2.1% (super-reduced) | Pharmaceuticals, press |
| 14 | Previous rate operations | For corrections or specific items |
| 15 | Regularizations | Corrections from prior periods (credit notes, prior errors) |
| 16 | Total output VAT | Sum of lines 08–15 |
| 17 | VAT on intra-Community acquisitions | The French VAT calculated on the base declared in line B2 |
Critical for reverse charge: When you self-assess VAT on an intra-Community acquisition (line B2) or on services from a non-established supplier (line A3/B4), you calculate the corresponding French VAT and report it in the appropriate rate line (typically line 08 for 20%). This is the "output" side of the autoliquidation.
Step 4 — Cadre B, Part 2: Calculate Input VAT (TVA Déductible)
This is where you recover the VAT you've paid — and complete the reverse-charge mechanism.
| Line | What to Deduct |
|---|---|
| 19 | VAT on capital assets (immobilisations) — equipment, software, vehicles used for business, over 500 € HT and with a useful life exceeding one year |
| 20 | VAT on other goods and services — all other deductible input VAT from supplier invoices, plus all reverse-charged VAT (this is the "deduction" side of autoliquidation) |
| 21 | Omitted deductions from prior periods |
| 22 | VAT credit carried forward from the previous CA3 |
| 23 | Total deductible VAT |
| 24 | Import VAT (pre-filled from customs data — see below) |
The autoliquidation logic, simplified: When you reverse-charge, you declare the VAT as both collected (in the output section) and deductible (in the input section). If you have full right to deduction, the net cash impact is zero. But you must do both — declaring only one side triggers a discrepancy and potential penalties.
Step 5 — Import VAT (Autoliquidation de la TVA à l'Importation)
Since 1 January 2022, import VAT in France is mandatorily reverse-charged on the CA3. You no longer pay import VAT at the customs border — instead, it flows through your VAT return.
Here's how it works: the French customs authority (Douanes et Droits Indirects) generates a monthly statement of your imports, accessible via the Données ATVAI online portal. When you file your CA3, the import VAT amount appears pre-filled on line 24 (import VAT to deduct) and must be simultaneously declared as output VAT in the brute section.
You must verify that the pre-filled amount matches your records. This system means import VAT is cash-flow neutral — you declare it and deduct it on the same return. It's one of the most advantageous import regimes in the EU.
Legal basis: Article 1695 of the CGI (as amended by Finance Law 2020, Article 181); Customs Code.
Step 6 — The Balance: Pay or Carry Forward
The form calculates the balance automatically:
Line 16 (total output VAT) minus Line 23 (total deductible VAT) = the net position.
If the result is positive → Line 28: TVA nette due — this is what you owe. Payment is made online via direct debit or bank transfer through impots.gouv.fr.
If the result is negative → Line 25: Crédit de TVA — you have a VAT credit. Two options: carry it forward to the next CA3 (report it on line 22 of next month's return), or request a refund. Monthly/quarterly refund requests require a minimum credit of 760 €. Annual refund requests (on the final CA3 of the fiscal year) require a minimum of 150 €.
Common Pitfalls for Non-Resident Companies
Foreign companies filing CA3 returns in France face several recurring issues.
Forgetting the reverse-charge "double entry." Autoliquidation requires declaring the VAT on both the output and input sides of the return. Many non-resident filers declare only the deduction, which creates a mismatch and triggers automated queries from the SIE (Service des Impôts des Entreprises).
Misclassifying line B2 vs. A3/B4. Intra-Community acquisitions of goods go on line B2. Services received from non-established providers go on line A3 or B4. Mixing these up affects both the CA3 and your supplementary declarations (ERTVA/EMEBI).
Ignoring nil returns. If you're VAT-registered but had no activity in a given month, you still file a CA3 "Néant." Failure to file — even when nothing is owed — triggers automatic penalties.
Missing the import VAT pre-fill. Since the ATVAI system pre-fills import VAT, you need to check the data each month via the customs portal. Discrepancies between customs records and your CA3 will be flagged.
Not appointing the correct representative. Non-EU companies must have a fiscal representative. EU companies technically don't need one, but operating without local support often leads to missed deadlines and communication failures with the French tax office, which conducts all correspondence in French.
Invoice formalities. French law requires specific mentions on invoices for reverse-charged transactions. For services from a non-established supplier: "Autoliquidation — Article 283-1 du CGI." For construction subcontracting: "Autoliquidation — Article 283-2 nonies du CGI." Missing these references can jeopardize your right to deduct.
Penalties
The French tax administration does not take CA3 errors lightly. Here's the penalty framework:
Late filing/payment: 5% surcharge on VAT due + 0.20% interest per month of delay.
Filing errors: 10% surcharge if corrected after a notice from the tax office.
Repeated or uncorrected errors: Up to 40% surcharge after formal notice.
Deliberate fraud: Up to 80% surcharge on the VAT amount involved.
Missing the electronic filing obligation: Additional penalties apply. Since all CA3 filing is mandatory online, paper submissions (if somehow attempted) are automatically rejected.
Legal basis: Articles 1727, 1728, 1729 of the CGI.
Supplementary Declarations
The CA3 is your core VAT return, but cross-border activity triggers additional filings:
ERTVA (État Récapitulatif TVA) — The French equivalent of the EC Sales List (ESL). Reports all intra-Community supplies of goods (sales + stock transfers to other EU countries). Filed monthly via pro.douane.gouv.fr.
EMEBI (Enquête Mensuelle sur les Échanges de Biens Intra-UE) — The French Intrastat declaration. Reports physical movements of goods between France and other EU member states, with statistical detail (commodity codes, weight, value). Filing thresholds apply.
DES (Déclaration Européenne de Services) — Reports cross-border B2B services supplied to customers in other EU countries. Also filed via the customs portal.
These are separate from the CA3 but must be consistent with it. Discrepancies between your CA3 and your ERTVA/EMEBI declarations are a common audit trigger.
2026 Changes to Watch
Procedure 42 tightening: From 1 January 2026, the one-off fiscal representation (représentation fiscale ponctuelle) for non-EU companies using Customs Procedure 42 (import followed by intra-Community supply) is abolished. Non-EU companies using this procedure must now obtain a full French VAT registration and appoint an accredited fiscal representative. This is a significant change for non-EU businesses routing goods through France.
E-invoicing pilot: France's B2B e-invoicing mandate launches its production pilot on 23 February 2026, with mandatory reception for all companies from 1 September 2026. While this doesn't change the CA3 itself yet, the data flowing from e-invoicing platforms (PDP/PPF) will increasingly pre-populate VAT return data. Read our detailed coverage in EU VAT Changes 2026: What Every Seller Needs to Know.
VAT rate changes: A temporary food VAT reduction from 10% to 5.5% for certain restaurant services may affect how you allocate turnover across rate lines 08/9B/09 of the CA3.
How Veroskat Can Help
Filing a CA3 correctly requires understanding French VAT rules, line-by-line form logic, and the interactions with customs, Intrastat, and e-invoicing obligations. For non-resident companies, add the language barrier and the strict representative requirements.
Veroskat provides:
- Fiscal representation for non-EU companies — we're your accredited représentant fiscal before the French tax office
- Tax agency services (mandataire fiscal) for EU companies — we handle your CA3 filings, ERTVA, EMEBI, and DES
- Import VAT management — we reconcile your ATVAI data and ensure proper reverse-charge treatment
- AI-powered VAT advisor — instant answers to your French VAT questions, 24/7
Whether you're filing your first CA3 or managing monthly returns across multiple French VAT registrations, we've got you covered.
Sources & References
Code Général des Impôts (CGI) — Article 287 (VAT return obligations); Article 289 A (fiscal representative requirements); Article 283 (reverse charge rules); Articles 1727–1729 (penalties) — legifrance.gouv.fr
Formulaire n° 3310-CA3-SD — Official form and notice published by DGFiP — impots.gouv.fr
Formulaire n° 3310-A-SD — Annex to the CA3 for associated taxes and specific operations — impots.gouv.fr
DGFiP — Relevant Operations/Transactions for Foreign Companies — Official guidance on which transactions require CA3 filing vs. customs-only registration — impots.gouv.fr
EU VAT Directive 2006/112/EC — Article 204 (fiscal representative requirements); Article 196 (reverse charge on B2B services) — EUR-Lex
Finance Law 2020, Article 181 — Mandatory import VAT reverse charge (ATVAI) effective 1 January 2022 — codified in Article 1695 CGI
Customs Support Group — France Ends Regime 42 in 2026 (November 2025) — Analysis of the abolition of one-off fiscal representation for Procedure 42 — customssupport.com
Eurofiscalis — French VAT Return 2026 — Comprehensive guide to CA3 filing, deadlines, and non-EU obligations — eurofiscalis.com
Avalara — French VAT Returns — Overview of filing frequencies and representative requirements — avalara.com
SimplyVAT — Postponed VAT Accounting in France — Explanation of the mandatory ATVAI system — simplyvat.com
Stripe — VAT Reverse Charge in France — Practical guidance on reverse-charge invoice requirements and CA3 reporting — stripe.com
Pennylane — Déclaration TVA CA3 — Line-by-line guide with penalty framework — pennylane.com
This article is for informational purposes only and does not constitute legal or tax advice. French VAT law is complex and individual circumstances vary. For guidance specific to your situation, contact Veroskat.
Last updated: January 2026