- France will abolish the simplified VAT reporting regime from 1 January 2027, replacing annual VAT returns plus instalments with standard periodic VAT reporting.
- Businesses in scope will be moved automatically into the standard regime by the tax administration based on prior-year turnover; no separate registration will be required.
- Under the new rules, VAT reporting will generally be monthly or quarterly via CA3 returns: quarterly if prior-year turnover (including taxable acquisitions) is below EUR 1 million or current-year turnover is below EUR 1.1 million; monthly if above those thresholds.
- Annual declarations such as CA12/CA12E and semi-annual instalment schedules will be replaced by periodic CA3 filings; agricultural businesses remain exempt from this change.
- If a business failed to file the prior-year annual VAT return, it will be automatically placed on quarterly reporting for 2027.
Source: 1stopvat.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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