How to declare and pay VAT

PROCEDURE

ACCOUNTING OBLIGATIONS AND TAX

Last updated: 06/03/2023

Understanding the process

Every person (business or independent professional) who carries out profitable economic transactions on a regular basis is subject to Value Added Tax (VAT) (Taxe sur la valeur ajoutée–TVA)

VAT is levied on the same basis and at the same rates as in France.

How often you need to submit VAT declarations depends on your tax regime.

If your business is subject to VAT:

VAT is declared monthly
If the VAT to be paid is less than €4,000 per year, your VAT declaration may be submitted quarterly. Simply submit a request by post or email to your VAT inspector

If you are exempt from paying VAT:

You should submit an annual declaration (for year N) in January of the year N+1

To fulfil your reporting obligations, you can choose between offline reporting (this is the default method) and online reporting (alternative option; not available to those who are exempt).

To declare and pay your VAT online, you must first have registered for the e-VAT service.

Every month or quarter (or at the end of the year for those who are exempt), you will receive a form, pre-completed with:

The name of your company
The tax regime under which the company is registered, (“EM” for monthly reporting, “ET” for quarterly reporting, “FB” for those who are exempt)
The time period for which the declaration is to be made

If you have not received this form you have to collect one, as soon as possible, from the Department of Tax Services, at the Tax Division counter.

Complete the form with the aid of the

PDF320.8 kB

Notice pour la déclaration de la TVA

You should submit the completed form to the Department of Tax Services along with your payment by cheque, bank transfer or in cash at the Tax Division counter.