{"id":380,"date":"2016-08-17T17:25:08","date_gmt":"2016-08-17T15:25:08","guid":{"rendered":"http:\/\/www.lrf.fr\/?page_id=380"},"modified":"2024-07-04T14:29:33","modified_gmt":"2024-07-04T12:29:33","slug":"declarations-de-tva","status":"publish","type":"page","link":"https:\/\/www.lrf.fr\/en\/our-services\/vat-returns\/","title":{"rendered":"VAT returns"},"content":{"rendered":"<p>&nbsp;<\/p>\n                    <\/div>\r\n            \r\n        <section class=\"gravity-section\" style=\"height:autopx;\">\r\n                                <div class=\"gravity-section-background\"  style=\"background-color: #FFFFFF;\">\r\n                    <\/div>\r\n            \r\n    <div class=\"gravity-section-content\"><p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-126\" src=\"http:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/11\/declaration-de-tva.jpg\" alt=\"De\u0301claration TVA\" width=\"1200\" height=\"433\" \/><\/p>\n<\/div>\n                            \r\n        <\/section><!-- .gravity-section -->\r\n                    <div class=\"container\">\r\n                \r\n    \n<h4><\/h4>\n<h4><span style=\"color: #850911;\"><span style=\"color: #000000;\"><span style=\"color: #800000;\">when do you need to submit a vat return<\/span><span style=\"color: #800000;\">\u00a0<\/span><\/span><\/span>iN<span style=\"color: #850911;\"><span style=\"color: #000000;\"><span style=\"color: #800000;\"><span style=\"color: #333333;\"> FRANCE\u00a0<\/span><\/span><\/span><span style=\"color: #333333;\">?<\/span><\/span><\/h4>\n<p><strong>As a business established outside France, you may have to submit VAT returns in the event that you are liable for VAT payment in France. Here is a list of examples where you are required to declare and pay VAT\u00a0in France :<\/strong><\/p>\n<hr class=\"\" style=\"width:5%;margin-left:0;\">\n<ul>\n<li><span style=\"color: #800000;\"><strong>YOU SUPPLY GOODS SHIPPED FROM AN EU MEMBER STATE TO PRIVATE INDIVIDUALS\u00a0<\/strong><\/span>located in France. These sales named \u201c<span style=\"color: #800000;\"><strong>DISTANCE SALES<\/strong><\/span>\u201d must be charged with French VAT.<\/li>\n<\/ul>\n<p style=\"text-align: left;\"><a href=\"\/your-activities\/e-business-sales-of-goods-to-individuals\/\" class=\"btn btn-theme btn-small\">Learn more<\/a>\n<ul>\n<li><span style=\"color: #800000;\"><strong>YOU SUPPLY DOMESTIC DELIVERIES OF GOODS TO FRENCH PRIVATE INDIVIDUALS <\/strong><span style=\"color: #000000;\">or businesses not VAT registered and have to apply VAT (reverse charge scheme not applicable).<\/span><\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #800000;\"><strong>YOU HAVE GOODS SHIPPED FROM FRANCE<\/strong><\/span> to an EU Member State and deliver them to a business client (intra-Community deliveries), or have them shipped to a third country outside the European Union (exports).<\/li>\n<\/ul>\n<p style=\"text-align: left;\"><a href=\"\/your-activities\/shipments-of-goods-outside-france\/\" class=\"btn btn-theme btn-small\">Learn more<\/a>\n<ul>\n<li><span style=\"color: #800000;\"><strong>YOU IMPORT GOODS IN FRANCE<\/strong><\/span> and have to reverse charge the VAT on imports on French VAT returns.<\/li>\n<li><\/li>\n<li><span style=\"color: #800000;\"><strong>YOU SUPPLY WORKS<\/strong>\u00a0<strong><span style=\"color: #800000;\">AND OTHER SERVICES RELATED TO AN IMMOVABLE PROPERTY LOCATED IN FRA<\/span>NCE<\/strong><\/span>, , e.g. provision of services of expertise or real estate agent, provision of accommodation or re-invoicing of hotel expenses, architect services or local supervision offices, which are liable to VAT in the country where the real estate is located, when the customer is a private individual or a company not VAT registered in France (reverse charge scheme not applicable).<\/li>\n<\/ul>\n<p style=\"text-align: left;\"><a href=\"\/your-activities\/services-works-real-estate-in-france\/\" class=\"btn btn-theme btn-small\">Learn more<\/a>\n<ul>\n<li>You supply <strong><span style=\"color: #800000;\">PASSENGER\u00a0TRANSPORT IN FRANCE. <\/span><\/strong>Subject to specific exemptions, such services are normally liable to VAT in the country where the transport is performed based on distance covered.<\/li>\n<\/ul>\n<p style=\"text-align: left;\"><a href=\"\/your-activities\/passenger-transport-in-france\/\" class=\"btn btn-theme btn-small\">Learn more<\/a>\n<ul>\n<li>You provide <strong><span style=\"color: #800000;\">SHORT<strong>\u00a0<\/strong>TERM RENTALS OF MEANS OF TRANSPORT<\/span><\/strong> (less than 30 days for cars and 90 days for boats) in France which are liable to VAT in the country where you make the mean of transport available to the lessee .<\/li>\n<\/ul>\n<p style=\"text-align: left;\"><a href=\"\/your-activities\/leasing-out-means-transport-in-france\/\" class=\"btn btn-theme btn-small\">Learn more<\/a>\n<ul>\n<li>If you grant <strong><span style=\"color: #800000;\">ACCESS TO CONFERENCES<\/span><\/strong>, trade fairs, training sessions\/seminars located in France to several companies, you will normally have to charge VAT in the EU Member State where the exhibition\/seminar takes place.<\/li>\n<\/ul>\n<p style=\"text-align: left;\"><a href=\"\/your-activities\/organization-of-exhibitions-conferences-en-france\/\" class=\"btn btn-theme btn-small\">Learn more<\/a>\n<ul>\n<li><span style=\"color: #800000;\"><strong>YOU BUY SERVICES FROM A SERVICE PROVIDER LOCATED OUTSIDE FRANCE<\/strong><\/span> for the purpose of a liaison office or any other establishment you hold in France and must charge VAT under the reverse charge rule in France (the recipient must self-assess the VAT due and can recover the VAT at once on his own VAT return) ;<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #800000;\"><strong>YOU SUPPLY ONLINE SERVICES TO PRIVATE CLIENTS <\/strong><span style=\"color: #000000;\">residing in France (e.g. website supply, web-hosting, distance maintenance of programs, supply of images, text, information, music, films, games, e-learning, etc.), that are liable to VAT in the country where the customers reside<\/span><\/span>.<\/li>\n<\/ul>\n<p style=\"text-align: left;\"><a href=\"\/your-activities\/sale-of-e-services-to-french-individuals\/\" class=\"btn btn-theme btn-small\">Learn more<\/a>\n<h4 style=\"margin-top: 50px;\"><span style=\"color: #850911;\"><span style=\"color: #000000;\"><span style=\"color: #800000;\">WHICH INFORMATION MUST CONTAIN<\/span><span style=\"color: #333333;\">\u00a0A VAT RETURN\u00a0<\/span><\/span><span style=\"color: #333333;\">?<\/span><\/span><\/h4>\n<p>In a VAT return, a taxable person (business) gives the tax authorities in the EU member State where he is VAT registered information about :<\/p>\n<p><strong>\u00a0Its sales : <\/strong><\/p>\n<p>&#x25aa; taxable transactions and\u00a0 VAT invoiced to customers (output tax),<\/p>\n<p>&#x25aa; tax exempt transactions<\/p>\n<ol>\n<li>deliveries of goods shipped from France to businesses located in another EU Member State,<\/li>\n<li>exports of goods shipped from France to countries located outside the EU,<\/li>\n<li>sales to businesses VAT registered in France<\/li>\n<\/ol>\n<p><strong>\u00a0Its purchases :<\/strong><\/p>\n<p>&#x25aa; where VAT is charged by\u00a0 French suppliers (input tax),<\/p>\n<p>&#x25aa; imports or purchases on which VAT must be paid under the reverse charge rule (eg intra-Community acquisitions\u2026)<\/p>\n<p><strong>The VAT amount due or to be refunded.<\/strong><\/p>\n<h4 style=\"margin-top: 50px;\"><span style=\"color: #850911;\"><span style=\"color: #000000;\"><span style=\"color: #800000;\">HOW OFTEN <\/span>DO THE vAT RETURNS HAVE TO BE SUBMITTED<span style=\"color: #333333;\">\u00a0<\/span><\/span><span style=\"color: #333333;\">?<\/span><\/span><\/h4>\n<ul>\n<li>\u00a0Monthly,<\/li>\n<li>\u00a0Quarterly if the annual VAT amount to be paid is less than 4\u00a0000 \u20ac,<\/li>\n<li>Occasionally (no needs to submit \u201cnil\u201d VAT returns when there is nothing to declare) when there are few transactions to declare.In France there is no additional annual VAT return to submit.<\/li>\n<\/ul>\n<h4 style=\"margin-top: 50px;\"><span style=\"color: #850911;\"><span style=\"color: #000000;\"><span style=\"color: #800000;\">WHAT IS THE TIME\u00a0LIMIT<\/span>\u00a0FOR SUBMITTING A VAT RETURN<span style=\"color: #333333;\">\u00a0<\/span><\/span><span style=\"color: #333333;\">?<\/span><\/span><\/h4>\n<p>In the 19 or 24 days from the end of the reporting period based on whether the companies are located in an EU Member State or outside the EU.<\/p>\n<p>The returns and corresponding VAT payment or claim for VAT refund have to be electronically performed and filed.<\/p>\n<h4 style=\"margin-top: 50px;\"><strong>WHAT CAN WE<span style=\"color: #850911;\"><span style=\"color: #000000;\"><span style=\"color: #800000;\"> DO FOR YOU\u00a0?<\/span><\/span><\/span><\/strong><\/h4>\n<p><strong><span style=\"color: #800000;\">ASSESS THE VAT OBLIGATIONS<\/span><\/strong>\u00a0resulting from the transactions you make in France;<\/p>\n<p><strong><span style=\"color: #800000;\">PROVIDE TEMPLATES<\/span><\/strong>\u00a0with a view to gathering the relevant information for the purpose of periodical VAT returns.<\/p>\n<p><strong><span style=\"color: #800000;\">CONSISTENCY CHECKS<\/span><\/strong> between the purchases and sales amounts;<\/p>\n<p><strong><span style=\"color: #800000;\">PREPARATION<\/span><\/strong>\u00a0and submission of the <span style=\"color: #800000;\"><strong>VAT RETURNS<\/strong><\/span>, and follow-up actions with the competent authorities;<\/p>\n<p><strong><span style=\"color: #800000;\">REVIEW OF THE FOLLOWING\u00a0DOCUMENTS <\/span><\/strong><span style=\"color: #000000;\">to the extent that they are provided to us<\/span> :<\/p>\n<ul>\n<li>sales invoices and purchase invoices supporting the transactions,<\/li>\n<li>customs documents relating to imports into France and exports from France,<\/li>\n<li>shipping documents relating to intra-Community deliveries from France.<\/li>\n<\/ul>\n<p><span style=\"color: #800000;\"><strong>COMMUNICATION<\/strong><\/span>\u00a0of any errors identified from the invoices, customs documents and transport documents, where possible, guidance on how to handle potential issues;<\/p>\n<p><span style=\"color: #800000;\"><strong>LIAISE<\/strong><\/span>\u00a0with suppliers and freight forwarders to monitor corrections;<\/p>\n<p><span style=\"color: #800000;\"><strong>REQUEST FOR A VAT RELIEF QUOTA,<\/strong><\/span> Request for a VAT relief within a purchases or imports quota, distribute quota between the various suppliers, follow-up of \u00a0the quota, request \u00a0for new quotas during the year if needed;<\/p>\n<p><strong><span style=\"color: #800000;\">FOLLOW UP <\/span><\/strong><span style=\"color: #000000;\">of any VAT payment due or receivbable by you<\/span>;<\/p>\n<p><span style=\"color: #333333;\">Prepare and filing of the <span style=\"color: #800000;\"><strong>V<\/strong><\/span><\/span><span style=\"color: #800000;\"><strong><span style=\"color: #800000;\">AT <\/span>REFUND CLAIMS;<\/strong><\/span><\/p>\n<p><span style=\"color: #800000;\"><strong>ANNUAL MEETING<\/strong><\/span>\u00a0on the follow- up of the file;<\/p>\n<p><span style=\"color: #800000;\"><span style=\"color: #000000;\">Assistance in drafting<\/span><strong> REPLIES TO REQUESTS FOR INFORMATION FROM THE TAX AUTHORITIES<\/strong><\/span>, we are present during tax audits, we ensure liaison with attorneys on the occasion of tax litigations &#8230;.<\/p>\n<p><span style=\"color: #800000;\"><strong>REGULATORY MONITORING<\/strong><\/span>\u00a0and analysis of the consequences on your reporting requirements.<\/p>\n<p><span style=\"color: #800000;\"><strong>ADVICE<\/strong><\/span> or administrative service.<\/p>\n<p style=\"text-align: center;\"><strong>Do not hesitate to contact us for any assistance !<\/strong><\/p>\n<p style=\"text-align: center;\"><a href=\"http:\/\/www.lrf.fr\/en\/contact-us\/\" class=\"btn btn-theme btn-small\">Contact us<\/a>\n<p style=\"text-align: center;\"><div style=\"height: 40px\"><\/div>\n                    <\/div>\r\n            \r\n        <section class=\"gravity-section\" style=\"height:autopx;\">\r\n                                <div class=\"gravity-section-background\"  style=\"background-color: #dd9933;\">\r\n                    <\/div>\r\n            \r\n    <div class=\"gravity-section-content\"><div class=\"google-map\" data-lat=\"48.8802626\" data-lng=\"2.2773509\" data-zoom=\"15\" data-title=\"localisation\" data-height=\"300\" data-color=\"\" data-saturation=\"-100\"><\/div>\n<\/div>\n                            \r\n        <\/section><!-- .gravity-section -->\r\n                    <div class=\"container\">\r\n                \r\n    <\/p>","protected":false},"excerpt":{"rendered":"<p>&nbsp; when do you need to submit a vat return\u00a0iN FRANCE\u00a0? As a business established outside France, you may have to submit VAT returns in the event that you are liable for VAT payment in France. Here is a list of examples where you are required to declare and pay VAT\u00a0in France : YOU SUPPLY [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":12,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-380","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/pages\/380","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/comments?post=380"}],"version-history":[{"count":67,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/pages\/380\/revisions"}],"predecessor-version":[{"id":2968,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/pages\/380\/revisions\/2968"}],"up":[{"embeddable":true,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/pages\/12"}],"wp:attachment":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/media?parent=380"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}