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Filing French VAT without mistakes

The collected-vs-deductible mechanism, the CA3 return box by box, and VAT credit through to refund: three numbers-first modules with the Méline example followed throughout. All the prose is free to read; only the quizzes are sold.

Foundational3 modules25 minModule 1 free to read

2026 rules — verified on August 27, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

This content is part of the path: Managing my company's VAT· Step 2 of 11· Next step: Deducting VAT on your purchases

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • Understand the collected-minus-deductible mechanism, and why VAT is neutral for the business.
  • Use the right rates (20%, 10%, 5.5%, 2.1%) and convert net and gross amounts without mistakes.
  • Locate your regime: standard real, simplified, or franchise — and what each implies.
  • Fill in the CA3 sections: taxable operations, VAT collected by rate, deductible VAT.
  • Set your rhythm (monthly or quarterly) and never miss a deadline.
  • Lock the consistency between your CA3 returns and your accounts — the first thing the administration cross-checks.
  • Recognise a VAT credit and choose between carry-over and refund.
  • File a 3519 claim that clears on the first pass: thresholds, exact amount, bank details, evidence.
  • Spot structural-credit profiles — exporters, heavy investors, reduced-rate sellers.

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 18 minFree — no accountUnderstanding VAT: collected, deductible, and what you actually oweWhat you will be able to do
    • Understand the collected-minus-deductible mechanism, and why VAT is neutral for the business.
    • Use the right rates (20%, 10%, 5.5%, 2.1%) and convert net and gross amounts without mistakes.
    • Locate your regime: standard real, simplified, or franchise — and what each implies.
    Read this module
  2. Module 29 minIncluded in the full courseFiling: the CA3 return, box by boxWhat you will be able to do
    • Fill in the CA3 sections: taxable operations, VAT collected by rate, deductible VAT.
    • Set your rhythm (monthly or quarterly) and never miss a deadline.
    • Lock the consistency between your CA3 returns and your accounts — the first thing the administration cross-checks.
    View the module — full course
  3. Module 39 minIncluded in the full courseVAT credit: carry it over or get it refunded (form 3519)What you will be able to do
    • Recognise a VAT credit and choose between carry-over and refund.
    • File a 3519 claim that clears on the first pass: thresholds, exact amount, bank details, evidence.
    • Spot structural-credit profiles — exporters, heavy investors, reduced-rate sellers.
    View the module — full course

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (3)
    • Key figures (2)
    • Mistakes to avoid (3)
    • Blank exercises (2)
    • Official sources (3)

  • Exercise workbook (Word)

    Word

    • Learning objectives (3)
    • Key figures (2)
    • Mistakes to avoid (3)
    • Blank exercises (2)
    • Official sources (3)

  • Answer appendix (PDF)

    PDF

    • Answers (2)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

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Where this course leads

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Read in French

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.