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France - VAT submission guide

VAT submission guides

Updated by Monika Bahm, PKF Arsilon

How are VAT returns submitted to the tax authorities?VAT returns are filed electronically in France using one of the following two methods, once a taxpayer has set up a business tax account:
• EDI procedure ('échange de données informatisées') – this uses UN-EDIFACT standards and is used by most agents and accountants.
• EFI procedure ('échange de formulaires informatisés') – businesses can declare and settle the VAT due directly on the French tax authorities' website:
www.impots.gouv.fr
Can a business submit paper VAT returns?In principle, all businesses are required to file VAT returns and pay VAT electronically, and there are penalties for failing to do so (see below).
Can an agent submit a VAT return on behalf of the business?Yes, an agent can file a VAT return on behalf of a business, either in the agent's own name or in the name of the company on whose behalf the agent is acting.
How many boxes/data fields are there on the VAT return?There are more

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Web page updated on 24 Aug 2024 12:33