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How to File Your French VAT Return (CA3)

The Déclaration CA3 (formulaire 3310) is the standard French VAT return for businesses under the régime réel normal. You file it monthly (or quarterly if your business is smaller), and it covers all the TVA you collected and all the TVA you can deduct. This guide walks you through every cadre on the form so you know exactly what goes where.

What Is the CA3?

The CA3 is the monthly or quarterly VAT return that French businesses file under the régime réel normal. If your annual turnover is above EUR 254,000 for services or EUR 840,000 for goods, you fall into this regime. Below those thresholds, you may qualify for the régime réel simplifié, which uses the annual CA12 return with quarterly instalments instead.

France has four TVA rates: 20% (standard), 10% (intermediate — restaurants, renovations), 5.5% (reduced — food, books, energy), and 2.1% (super-reduced — press, medicine). The CA3 requires you to report each rate separately.

Deadlines and Penalties

Monthly returns are due between the 15th and 24th of the following month. Your exact deadline depends on your business type and department — you can find your filing calendar on impots.gouv.fr.

Late filing triggers a 10% penalty on the TVA owed, plus 0.20% monthly interest. If you file within 30 days of a formal notice, the penalty drops to 5%. After a tax audit finding, penalties jump to 40% (bad faith) or 80% (fraud).

Cadre-by-Cadre Walkthrough

The CA3 (3310) is divided into cadres (sections). Here are the key ones you need to fill in:

Cadre A — Montant des opérations réalisées (Turnover)

Ligne 01 — Ventes, prestations de services: Your total sales and services that are subject to TVA at any rate. Enter the base amount before tax (HT — hors taxes).

Ligne 02 — Autres opérations imposables: Other taxable transactions like self-supplies or deemed supplies.

Ligne 03 — Acquisitions intracommunautaires: Goods you purchased from EU businesses. You self-assess French TVA on these here.

Ligne 3A — Achats de prestations de services intracommunautaires: Services from EU businesses where autoliquidation (reverse charge) applies.

Ligne 04 — Exportations hors UE: Exports outside the EU. These are exempt but you still keep your right to deduct input TVA.

Ligne 05 — Autres opérations non imposables: Exempt operations where you do not have deduction rights.

Ligne 06 — Livraisons intracommunautaires: Intra-community supplies of goods to VAT-registered EU businesses. Exempt with deduction right.

Ligne 6A — Prestations de services intracommunautaires: Services you provided to EU businesses (the buyer applies reverse charge on their end).

Cadre B — Décompte de la TVA à payer (TVA calculation)

Ligne 08 — TVA brute à 20%: TVA on your standard-rate transactions (20% of the base from Cadre A).

Ligne 09 — TVA brute à 5.5%: TVA on reduced-rate transactions.

Ligne 9B — TVA brute à 10%: TVA on intermediate-rate transactions.

Ligne 10 — TVA sur acquisitions intracommunautaires: Self-assessed TVA on intra-community acquisitions from Ligne 03.

Ligne 14 — TVA antérieurement déduite à reverser: TVA you previously deducted but now need to repay (for example, if you sold a capital asset or changed how it is used).

Ligne 15 — Total de la TVA brute: The sum of all your output TVA (lines 08 through 14).

Cadre B (continued) — TVA déductible (Input TVA)

Ligne 19 — Biens et services (autres biens et services): TVA you paid on business purchases of goods and services. This is the main input deduction field.

Ligne 20 — Immobilisations: TVA on capital assets like equipment, vehicles, or office furniture.

Ligne 21 — Autre TVA à déduire: Other deductible TVA (regularisations, credit carry-forwards).

Ligne 23 — Total TVA déductible: The sum of all your input TVA (lines 19 + 20 + 21).

Cadre C — TVA nette due ou crédit (Net result)

Ligne 28 — TVA nette due: Ligne 15 minus Ligne 23. If the number is positive, this is the TVA you owe.

Ligne 25 — Crédit de TVA: If Ligne 23 is bigger than Ligne 15, you have a credit. You can carry it forward to the next period or ask for a refund.

Ligne 26 — Remboursement demandé: The amount of credit you are requesting as a cash refund.

How to File Online

All CA3 returns must be filed electronically through impots.gouv.fr under your espace professionnel. Navigate to Déclarer TVA > Déclaration CA3 (3310), select the period, and fill in each ligne. The portal calculates the totals for you automatically.

Payment happens at the same time, either by direct debit (prélèvement) or bank transfer. If the amount exceeds EUR 50,000, you must pay by direct debit — cheques are not accepted.

Common Mistakes

  1. Mixing up TVA rates. France has four rates (20%, 10%, 5.5%, 2.1%). Entering a 10% sale on the 20% ligne means you report — and pay — twice the correct TVA. Always double-check the rate before entering an amount.
  2. Forgetting autoliquidation for EU purchases. When you buy services from EU businesses, you need to report the amount in Ligne 3A and self-assess TVA in Cadre B. Missing this creates a mismatch between your Déclaration Européenne de Services (DES) and your CA3.
  3. Not filing the DES alongside the CA3. If you received services from EU businesses (Ligne 3A), you must also file a separate DES (Déclaration Européenne de Services) before the 10th of the following month.
  4. Claiming TVA on non-deductible expenses. Hotel stays (hôtels), certain vehicle expenses (non-utility vehicles), and business gifts above EUR 73 per recipient per year are not deductible for TVA purposes — even if you can deduct them for income tax.
  5. Leaving your crédit de TVA unused. If your input TVA exceeds your output TVA, the credit just sits there unless you carry it forward (which happens automatically) or explicitly request a refund in Ligne 26.

How Toolbox Lab Helps

Toolbox Lab's VAT Return Preparation tool reads your invoice history and maps each invoice to the correct CA3 ligne:

  • Domestic sales at 20% → Ligne 01 / Ligne 08
  • EU B2B services (reverse charge) → Ligne 6A
  • Intra-community supplies → Ligne 06
  • Export invoices → Ligne 04
  • Total TVA summary → Ligne 28

Export the summary, open impots.gouv.fr, and type the numbers in directly. No spreadsheets needed.

Frequently Asked Questions

When is the French CA3 VAT return due?

Monthly returns are due between the 15th and 24th of the month following the reporting period. Your exact date depends on your business type and department — check your impots.gouv.fr calendar. Late filing triggers a 10% penalty on the TVA owed.

What is the difference between CA3 and CA12?

The CA3 is the standard monthly/quarterly return under the régime réel normal. The CA12 is the annual simplified return under the régime réel simplifié, where you pay quarterly instalments and reconcile once per year.

Can I get a TVA refund (crédit de TVA) from the CA3?

Yes. If your input TVA exceeds your output TVA, the excess is a crédit de TVA. You can carry it forward or request a refund by completing Ligne 26 on the CA3. Refunds are typically processed within a few weeks for compliant businesses.

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