Do you sell via Amazon FBA, Bol or your own webshop and store inventory in France? Then you need to deal with the VAT return France 2026. French rules follow their own rhythm and deadlines differ from those in the Netherlands. In this article, we outline when you need to file, how often that happens, which deadlines apply in 2026, and exactly what steps you take. This way you know what is expected of you and avoid fines.
When do you need to file a VAT return in France?
A French VAT number and a local French return are required as soon as you hold inventory in France. That is the core principle: it is about where your goods are located, not how much you sell.
The trigger for a local French return is therefore: you store inventory in France. This can be because you store products yourself in your own fulfilment location or an Amazon warehouse, but also because you use Amazon FBA, where Amazon can store your products in French warehouses and ship from there.
Do you sell from the Netherlands to French consumers at a distance? Then the EU threshold of 10,000 euros applies. If you exceed that threshold, you charge the French VAT rate. You can then declare those sales via the One Stop Shop (OSS) in the Netherlands, but you may also choose to register locally in France and file there. However, once you hold inventory in France, a local French registration and return is always mandatory, regardless of whether you also use the OSS.
Which returns exist in France?
In France, you deal with several types of returns. It is useful to know the distinction so you don’t miss any deadline.
The regular VAT return (déclaration de TVA) is filed via form CA3, monthly or quarterly under the régime réel normal. Unlike in Germany, a purely annual return is not possible in France, you are always required to file monthly or quarterly. Small businesses established in France may fall under the simplified régime réel simplifié and then file an annual return via form CA12, supplemented by two advance payments during the year. Important: foreign (non-established) entrepreneurs generally do not qualify for this simplified regime and must file the CA3 monthly by default. If you supply to other EU businesses, you also need to file the État récapitulatif TVA. This return is filed via the portal douane.gouv.fr. The regular VAT return (CA3) is processed digitally via impots.gouv.fr; a paper return is not permitted.
Overview: which return, how often, and which form?
| Return | How often? | Deadline | Form |
|---|---|---|---|
| VAT return (regular) | Monthly or quarterly | Between the 19th and 24th of the following month (foreign businesses: the 19th) | CA3 |
| EC Sales List | Monthly | 10th working day of the following month | État récapitulatif TVA |
How often do you need to file?
The standard in France is a monthly return via the CA3. Unlike in Germany, it is not last year’s VAT amount that automatically determines your frequency, but the chosen VAT regime and your turnover.
Under the régime réel normal you file monthly in principle. If the VAT due per year remains below 4,000 euros, you may switch to a quarterly return.
Bear in mind that the simplified regime is usually not available for foreign sellers. As a non-established entrepreneur in France, you will therefore almost always file the CA3 monthly, even if your turnover is still modest.
The deadlines for 2026 at a glance
French deadlines fall in the middle of the month, which takes some getting used to compared to the Netherlands. For your VAT return France 2026, mark the following dates in your calendar so you are not caught off guard.
- The monthly CA3 return and payment must be received between the 19th and 24th of the following month. For businesses not established in France, the 19th applies in practice. The return and payment (télépaiement) are submitted simultaneously via impots.gouv.fr.
- The état récapitulatif TVA must be filed no later than the 10th working day of the month following the period.
New in 2026 is the French e-invoicing and e-reporting reform. From 1 September 2026, all businesses must be able to receive electronic invoices, and large and medium-sized companies will start the mandatory sending of e-invoices and e-reporting. If you sell to France, factor in this transition and make sure your invoicing and filing software is ready for it.
What happens if you are late?
France is strict about late returns and payments. It pays to be on time.
For a late return, the French tax authority imposes a standard surcharge of 10 per cent of the VAT due. If you do not respond within 30 days of a reminder, that surcharge rises to 40 per cent, and for concealed activities even to 80 per cent. For a late payment, a surcharge of 5 per cent is added, plus interest of 0.20 per cent per month (2.4 per cent per year) on the outstanding amount. These amounts add up quickly, especially if you structurally miss a deadline.
Step-by-step guide: how to file your French VAT return
- Collect your sales data per period, split between French domestic sales and other flows.
- Calculate the VAT due at the correct rate: 20 per cent standard, or a reduced rate of 10, 5.5 or 2.1 per cent for certain products.
- Complete the CA3 via your espace professionnel on impots.gouv.fr and verify the amounts.
- File the return before the deadline and ensure payment via télépaiement arrives on time.
- Retain your supporting documentation and, where applicable, file the état récapitulatif TVA on time.
OSS or local return in France?
The One Stop Shop sounds like the easy route, but it does not work in every situation. The distinction again lies in your inventory. Once you store inventory in France, for example via FBA, that option disappears for those sales and you need a local French return. Many e-commerce entrepreneurs therefore combine both: OSS for distance sales and a local return for the inventory-related flows.
Not sure which route applies to you? That is not uncommon, the combination of OSS and a local return is exactly where many sellers get stuck. Our VAT specialist Joke is happy to think along with you, so you can start your French VAT return with confidence.
