All those subject to value added tax (VAT) are required to submit their turnover declarations to the business tax service (SIE) to which they belong.
Note: Regarding additional obligations, please refer to II-D § 130 of BOI-TVA-DECLA-10-20 .
It is recalled that, in accordance with I of Article 1695 of the General Tax Code (CGI) , the services of the General Directorate of Customs and Indirect Duties (DGDDI) are competent to recover and control the VAT relating to certain specific operations:
- imports within the meaning of article 291 of the CGI and 3 of article 294 of the CGI ( BOI-TVA-CHAMP-10-30 , § 50 of BOI-TVA-GEO-20 ) for which the person liable is a person not subject to and not identified with VAT ( II-K § 290 );
- transport by road or inland waterway, referred to in article 384 A bis of appendix III to the CGI , from or to foreign countries carried out by companies with no establishment in France ( VB and C § 340 to 370 of BOI-TVA-CHAMP-20-60-20 ).
In these situations, the VAT paid on the basis of the import declaration made to the DGDDI and the rules of procedure and applicable sanctions (controls, recovery, litigation) are those that the customs code provides for customs duties. .
A. Companies established in France
With regard to companies established in France, the declarations prescribed by 1, 2 and 3 of article 287 of the CGI must be subscribed, for all the operations they carry out, with the SIE to which their declaration of benefit ( CGI, app. IV, art. 32 ).
As a result, companies with several establishments must file a single declaration for the operations carried out in all of their establishments.
The competent service is defined:
- by IV of article 38 of appendix III to the CGI with regard to companies whose income falls within the category of industrial and commercial profits ( BOI-BIC-DECLA-30 );
- by 1 of article 218 A of the CGI with regard to companies subject to corporation tax ( BOI-IS-DECLA );
- by article 40 A of appendix III to the CGI with regard to persons whose income is classified in the category of non-commercial profits ( BOI-BNC-DECLA );
- by article 53 A of the CGI and article 38 of appendix III to the CGI as regards farmers ( BOI-TVA-SECT-80 ).
Note: It is recalled that the companies mentioned in article 344-0 A of appendix III to the CGI must file their declarations with the department of large companies (DGE) ( CGI, ann. III, art. 344-0 B ).
Turnover declarations are transmitted to the SIE, accompanied by the corresponding method of payment. Negative declarations (“nil” turnover) and declarations containing no tax to be paid, either because of deductions greater than or equal to the tax relating to the transactions carried out, or because the installments paid are greater than the amount due for these operations.
B. Foreign companies established outside France
1. Foreign companies established outside the European Union
It follows from the provisions of the General Tax Code that taxable persons who are not established in the European Union (EU) must, in certain cases, for the application of the rules relating to VAT, appoint a tax representative who undertakes to complete the formalities incumbent on them ( BOI-TVA-DECLA-20-30-40-10 ).
Note: Do not fall under the DGE ( IA § 40 ) companies established in States other than those of the EU having no establishment in France which carry out transactions subject to VAT in France and which are required, in accordance with the provisions of article 289 A of the CGI , to appoint a tax representative, even if this representative as such would come under the DGE.
2. Foreign companies established in the European Union
Taxable persons established in another EU Member State who carry out transactions subject to VAT in France, without having an establishment there, must file their VAT declarations with the foreign business tax service (SIEE). the non-resident tax department (DINR), with which they must fulfill their reporting obligations ( CGI, ann. III, art. 95, I ).
Note: Do not come under the DGE ( IA § 40 ) taxable persons established in a Member State of the European Union having no establishment in France but who carry out transactions subject to VAT there, regardless of the amount of their turnover. business.
However, taxable persons established in another EU Member State, who have properties in France that are rented out and do not carry out other transactions for which they are liable for tax in France must file their VAT returns with of the SIE of the location of the building. It is specified that this rental property does not constitute a permanent establishment.
If the application of this rule leads to a plurality of places of filing, the taxpayers subscribe to their reporting obligations with the SIEE of the DINR with the exception of persons who own furnished rented buildings, and whose rents are taxed at the income tax in the category of industrial and commercial profits (BIC), who file their declarations with the SIE of the location of the property with the highest turnover.
|Type of rental||Location of the building||deposit local|
|Furnished rentals||Building(s) located within the jurisdiction of a single SIE||EIS of the location of the building|
|Furnished rentals||Buildings located within the scope of several SIEs||SIEE of the DINR for companies subject to IS (CGI, ann. III, art. 95, I)
SIE of the location of the building whose turnover is the highest for companies covered by the BIC
|Bare rentals for professional use||Building(s) located within the jurisdiction of a single SIE||EIS of the location of the building|
|Bare rentals for professional use||Buildings located within the scope of several SIEs||SIEE of the DINR|
The e of 1 of article 39 of appendix IV to the CGI sets the deadline for filing VAT returns for taxable persons not established in France and covered by the SIEE of DINR on the 19th of the month following the period covered by the declaration. .
When a service is provided in France by a taxable person not established in France, the VAT must be paid by the taxable person ( CGI, art. 283, 1-al. 2 and CGI, art. 283, 2).
II. Exceptions and other cases
The principles set out in IA § 20 and following include certain special cases and exceptions.
A. Persons carrying out real estate transactions
B. Owners of historical monuments open to the public
These are the only natural persons who own historical monuments open to the public whose rents or taxable income are also subject to income tax in the property income category.
The declarations of receipts whose subscription falls to these people, must be deposited near the service of the taxes of the place of situation of the building ( CGI, ann. IV, art. 33 ).
When the same person owns several taxable properties under the same conditions, the reporting obligations are fulfilled with the tax department of the location of the property with the highest turnover.
C. Fairground traders or industrialists, fairground show contractors
The obligations incumbent on fairground traders and industrialists in terms of turnover must be fulfilled under the following conditions:
- if the interested parties have a fixed residence in France and if they usually carry out transactions subject to VAT, they are required to submit the declarations relating to all their transactions with the SIE responsible for the place of their residence. residence ;
- if they have no fixed residence, the competent service is that of the municipality where the organization with which they have elected residence is located.
D. Renters of furnished or furnished accommodation for residential use
Lessors of furnished or furnished accommodation for residential use who are subject to VAT for another commercial or craft activity are taxed (as far as rental business is concerned) at the place where they are taxable under this activity. Failing this, the place of taxation is that of the location of the furnished property or, in the event of several furnished properties coming from different departments, that of the residence of the taxpayer or of the largest furnished property.
Rentals of furnished or furnished accommodation for taxable residential use are described in BOI-TVA-CHAMP-10-10-50-20 .
E. Business lessors
The rules applicable to lessors of furnished or furnished accommodation for residential use set out in II-D § 170 are also applicable to lessors of businesses.
F. Renters of bare premises for professional use
Persons who lease bare premises for the purposes of the activity of a lessee subject to VAT and who wish to be subject to VAT, must make the request in accordance with the procedures provided for in Article 193 of the annex II to the CGI in article 195 A of annex II to the CGI ( BOI-TVA-CHAMP-50-10 ).
The option, then the declarations, must be sent to the SIE in whose jurisdiction the principal establishment of the person liable is located. When the latter has no other activity subject to VAT, the competent department is therefore normally that of the situation of the building.
The administration has admitted that, for civil real estate companies, the place of principal establishment must be understood as the place of effective management insofar as it is located in France.
It is therefore with the SIE in whose jurisdiction the effective management of the company is located that the latter must file both its declarations of results and its declarations of turnover as well as, where applicable, its requests for reimbursement. VAT credits.
The services of the location of the building must however be informed of the imposition of the company with the VAT and of its taking into account by another service.
The place of VAT taxation of property rentals, subject to the tax on a mandatory or optional basis, is defined by application of the principles set out in article 32 and following of annex IV to the CGI .
Consequently, the taxpayers must centralize all of the income from these rentals, whether they come from the rental of bare premises or spaces for parking vehicles, on a single declaration.
When a natural person is liable for VAT on the one hand, for rents of a civil nature and, on the other hand, for rents of a commercial nature or for any other professional activity, he must be considered as operator of the businesses. distinct and must submit separate declarations for each of the companies operated. Indeed, revenue from each of the activities carried out in separate companies belonging to the same taxpayer must be taxed separately for VAT and the profits derived from each of these activities subject to income tax in the category assigned to them. own.
2. Terms of application
Lessors must complete all formalities relating to VAT according to the following procedures.
has. Buildings belonging to a natural person and undivided buildings
1° Rents subject to income tax in the property income category.
The VAT return must be filed with the tax department of the location of the building if the rents are subject to income tax in the property income category.
For undivided buildings, this principle is also applicable to the undivided co-owner or the agent of the joint ownership who collects the rents or collects the receipts.
When the same person owns several taxable buildings under the same conditions, the reporting obligations are fulfilled with the tax department of the location of the property generating the highest turnover.
This rule applies regardless of the tax regime (simplified tax regime, normal real) under which the taxpayer is placed.
2° Rents subject to income tax in the category of industrial and commercial profits (BIC)
The VAT declaration must be filed with the SIE where the profit declaration is filed if the rents are subject to income tax in the category of industrial and commercial profits.
b. Buildings belonging to a legal person
Rentals are declared to the SIE of the place where the declaration of results of the legal entity is filed. It should be considered that a legal person always constitutes a single company because it cannot legally and fiscally dissociate any of the activities carried out within the framework of its corporate purpose or act beyond its corporate purpose without constituting in the forms legally provide for a separate legal entity (a subsidiary, for example).
The solutions adopted with regard to persons who rent bare premises for professional use ( II-F § 190 ) are applicable to all legal persons.
Note: The rules set out above are also applicable to taxpayers residing in the departments of Guadeloupe, Martinique and Reunion who rent bare premises for professional use in mainland France (taxable on option) or pitches for parking vehicles.
When such rentals are made by persons residing in Guyana (where there is no VAT base service), the turnover declarations must be filed, in mainland France, at the location of the rented building or, in the event of several buildings, at the location of the largest building.
All transactions (rentals and other business) carried out by a single company are traced on the same declaration n° 3310-CA3-SD (CERFA n° 10963), available online at www.impots.gouv.fr, although the transactions carried out in each distinct sector of activity must be accounted for separately. On the return, the deduction rights are aggregated and entered either on line 19 (property constituting fixed assets) or on line 20 (other goods and services). It being understood that rentals carried out by a natural person are operations relating to a separate company, they must therefore be declared separately.
H. Not-for-profit organizations
The declarations that non-profit organizations are required to submit must be filed with the SIE on which the organization’s head office depends.
I. Businesses using a business address
The “domiciliation” addresses that certain taxpayers use to have their business mail sent cannot be used as a place of taxation for turnover taxes. The companies in question are taken into account at the place where they actually carry out their business when the taxpayers have premises where the activity is actually carried out.
J. Companies carrying out operations both in mainland France and in the overseas departments
The declarations of companies which simultaneously carry out operations subject to VAT, either in mainland France and in the departments of Guadeloupe, Martinique and Reunion, or in various overseas departments, must be filed with the SIEs according to the terms described in VI § 250 to 270 of BOI-TVA-GEO-20-40 .
K. Persons not subject and not identified to VAT liable for import VAT
By way of derogation from the general principle of declaration and payment of VAT to the departments of the General Directorate of Public Finance (DGFiP), the VAT due on imports by persons not subject to and not identified with VAT must be declared and paid. with the services of the DGDDI ( CGI, art. 1695, I-1° ).
1. Persons concerned
Persons not subject and not identified to VAT in accordance with the combined provisions of Article 286 ter of the CGI and Article 286 ter A of the CGI and designated as liable for amounts of VAT on importation under the conditions of Article 293 A of the CGI are concerned by the obligation to declare and pay to the services of the DGDDI.
Are thus concerned natural persons (individuals) or legal entities not subject to VAT, provided however that they are not identified for VAT.
The following are therefore not concerned by this method of declaration and payment of import VAT to the services of the DGDDI:
- taxable persons not yet identified for VAT. Indeed, the realization of importation by a hitherto unidentified taxable person obliges the latter to register in France for the purposes of the declaration and payment of the amounts of VAT due in this respect via the filing of a declaration of turnover (CA3) in accordance with 2° of article 286 ter of the CGI ( BOI-TVA-DECLA-20-10-20 ). Are targeted here, for example, taxable persons benefiting from the exemption on the basis of article 293 B of the CGI ( BOI-TVA-DECLA-40 );
- persons not subject to VAT but identified for VAT ( I § 10 and following of BOI-TVA-DECLA-20-10-20 ).
Note: The fact that the customs clearance formalities are carried out through a registered customs representative does not affect this analysis insofar as the person designated liable for the import in accordance with Article 293 A of the CGI is a person not subject to and not identified with VAT. On the notion of customs representative, reference should be made to the relevant provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Union Customs Code and in particular Article 18 thereof. .
2. Transactions concerned
The competence of the DGDDI services in the collection of VAT applies to all import operations for which a person not subject and not identified to VAT is designated as liable in accordance with article 293 A of the CGI .
3. Procedures and sanctions
The VAT relating to the operations referred to in II-K-2 § 320 is recovered and controlled according to the same procedures and under the same sanctions, guarantees, sureties and privileges as customs duties ( CGI, art. 1695, I-last paragraph ) .
Note: For more information on the role of the DGDDI services, please contact the competent customs office.
L. Exemption from formalities when using the “IOSS” counter
A distance sale of goods imported from third territories or third countries (VAD-BI) ( I § 20 to 60 of BOI-TVA-CHAMP-10-10-40-60 ) necessarily entails an import operation of said goods subject , in principle, to VAT. This importation is likely to be carried out in metropolitan France in the following situations:
- VAD-BI called “direct” of a property intended for a buyer in metropolitan France;
- VAD-BI called “indirect” of a property intended for a purchaser in another Member State of the European Union.
When a VAD-BI not exceeding 150 euros is declared in the special “Import One Stop Shop” (“IOSS”) regime so that the import is exempt ( VII § 170 and 180 of the BOI-TVA-CHAMP -30-40 ), this import is also exempt from reporting obligations. In particular, when the operator makes use of the option of declaring his imports on his VAT declaration ( II-K § 290 to 335 ), he does not have to mention, within the non-taxable transactions, the exempted imports relating to VAD-BI.