French TVA deadline calendar 2026

French TVA deadlines — frequently asked questions

When is the monthly TVA CA3 return due in France?

Monthly CA3 returns are due between the 15th and the 24th of the month following the tax period. Your exact date depends on your department, your legal form and your SIREN — or, for a sole trader, the first letter of your surname. Sole traders file earliest, from the 15th; sociétés anonymes latest, up to the 24th. The date that applies to you is shown in your espace professionnel on impots.gouv.fr.

Who can file TVA quarterly (CA3 trimestrial) in France?

Businesses whose annual TVA payable (taxe exigible) is under €4,000 may file quarterly rather than monthly. The threshold is assessed at the start of each quarter against the tax due over the four preceding calendar quarters. It is an option within the régime réel normal — not the same thing as the régime simplifié and its CA12. Quarterly returns use the same window as monthly ones: between the 15th and the 24th of April, July, October and January.

What is the Liasse fiscale and when is it due?

The Liasse fiscale is the annual corporate tax pack — balance sheet, income statement and tax schedules — filed with the DGFiP. For a company with a 31 December year end it is due the second business day after 1 May, which is 5 May 2026, and not three months after the year end. The three-month rule applies only to year ends other than 31 December. Filing by teleprocedure (EDI-TDFC or EFI) adds 15 calendar days, so 20 May 2026 in practice, but the calendar above shows the legal date.

What is the Liasse TVA CA12 and who files it?

The CA12 is the annual TVA return for businesses on the régime simplifié d'imposition (RSI). For a calendar-year business it is due the second business day after 1 May — 5 May 2026 — with two instalments during the year, 55% in July and 40% in December, each payable between the 15th and the 24th. Instalments are waived if your previous year's TVA was under €1,000. Note that the régime simplifié is being abolished: it disappears on 1 January 2027, after which businesses file CA3 monthly or quarterly instead, so the December 2026 instalment is the last one.

Does Marchant file TVA CA3 to DGFiP directly?

Not yet. Direct CA3 submission via EDI-TVA is part of the French launch planned for 2028. Until then, file through your expert-comptable or impots.gouv.fr.