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Module 121 min2488 wordsFree — no account

The annual VAT return: who owes it, by when, and what falls due afterwards

A way to check what has landed — no marks, no account · 1 section · 402 words · 7 min

Test yourself

Question 1 of 6

Question 1 of 6

A business was released from advance returns for 2025. What applies to the 2025 annual return?

Question 2 of 6

Question 2 of 6

By when must the 2025 annual VAT return be filed if a tax adviser has been engaged to prepare it and the tax office orders nothing?

Question 3 of 6

Question 3 of 6

A sole trader closes the business on 30 April 2026. By when must the return for the shortened period be transmitted?

Question 4 of 6

Question 4 of 6

From when does the one-month period run for a balancing payment the business has self-assessed?

Question 5 of 6

Question 5 of 6

Does a granted permanent deadline extension also extend the deadline for the annual return?

Question 6 of 6

Question 6 of 6

An annual return arrives 15 months after the year ends, and the assessed tax does not exceed the advance payments. What applies?

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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.