As a general rule, VAT returns are filed monthly in France. Quarterly or annual VAT filing may be allowed in specific cases. Also, the following scenarios determine the application of normal or simplified regimes:
- Simplified regime (régime du réel simplifié): Companies with a turnover on supplies of accomodation and trading activity between €85,800 and €818,000, and on supplies of services and liberal professions between €34,400 and €247,000, and with a total output VAT in the preceding year below €15,000.
- Normal regime (régime du réel normal): Companies with a turnover above the €818,000 for accomodation and trading activity, and €247,000 for services, and whose VAT due the previous year did exceeded €15,000.
Source Marosa
