The French tax authorities have published the new version of the 2022 VAT return form (CA3) and its explanatory note.
Following the introduction of automatic and mandatory reverse charge of import VAT, the CA3 Form has been changed in accordance with the new regulations.
New VAT return form in France
Public
France
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
2123
Content accuracy validation date:
21.02.2022
Content accuracy validation time:
08:39h
New fields added related to three types of operations:
- Imports (Box A4 for conventional imports (pre-filled as above));
- Releases for consumption of petroleum products: (Box B1 for taxable petroleum products)
- Intra-Community acquisitions (Box F1 for intra-Community acquisitions exempt from VAT)
In addition, the names of some already existing fields have also been changed:
- Sales, provision of services: box “A1” instead of “01
- Other taxable transactions: box “A2” instead of “02”
- Purchases of intra-Community services: box “A3” instead of “2A”
- Intra-Community acquisitions: box “B2” instead of “03”
- Exports outside the EU: box “E1” instead of “04”
- Other non-taxable operations: box “E2” instead of “05”
- Intra-Community supplies: box “F2” instead of “06”
The new CA3 form is available at the official website of the French Ministry of Finance.
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