Cerfa 3514 — VAT instalment notice (simplified regime)
Form 3514-SD is the VAT instalment notice under the French simplified regime. The tax office sends it pre-filled; you return page 2 only, which allows three things: paying the expected instalment, ADJUSTING it up or down, or SUSPENDING it. The form carries its own exemption threshold: no instalment is due where the VAT payable for the previous year, before deducting VAT on fixed assets (line 57 of the CA12), is below €1,000.
Up to date for 2015 — verified on October 3, 2026Official form3514-SDGuide: about 25 min
This content is part of the path: Managing my company's VAT· Step 11 of 11· Last step of the path
Deadlines
- On the dates shown on the notice
- The notice states the filing deadline. Any delay, non-payment or unjustified reduction triggers a 5 % surcharge on the instalment (article 1731-1 of the French tax code).
Documents to prepare
- Last CA12 or CA12E return (line 57)
- Form no. 3516, where payment is by offset
- Form no. 3519, for a VAT credit refund on capital expenditure
The blank PDF remains downloadable from the official site. For pre-filling, we keep a copy of this public form (Licence Ouverte 2.0, source cited on the produced document).
What you get
- The official form itself, pre-filled with your entries. Only the boxes that match the fields below are filled in: complete the others on the form before filing it.
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The generated document is written in French — the language the receiving French authority expects. This page is in English; the document itself is not translated.
Fill in the official form online
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Official form pre-filled with your data: read every box and check the amounts before filing or paying.
Who this applies to
- Businesses under the simplified VAT regime, which pay half-yearly instalments
- Those whose VAT payable for the previous year reaches €1,000, the threshold above which instalments are due
- Accountants adjusting their clients' instalments during the year
Worked example
Example: an instalment adjusted downwards
A craftsman receives an instalment notice for €2,400. Business has slowed markedly: the tax actually due for the half-year, after crediting VAT on fixed assets, comes to €1,900 — more than 10 % below. He may therefore adjust: he enters €1,900 on line 01, has no earlier VAT credit to deduct (line 02 at zero), and pays €1,900 on line 03.
How to fill it in, step by step
- First check whether an instalment is due: if the previous year's VAT, before deducting VAT on fixed assets, is below €1,000, return the notice marked "Dispense de paiement".
- Line 01: enter the expected instalment, or the adjusted amount if you are adjusting.
- Line 02: deduct the VAT credit or excess shown on your previous CA12 or CA12E return.
- Line 03: enter the total payable, i.e. line 01 minus line 02.
- Line 04: tick the box if you are asking for the remaining instalments to be suspended; or fill in lines 05 to 08 if you are claiming a VAT refund on capital expenditure.
The form, line by line
- Adjusting up or down
- The notice sets the same condition both ways: a gap of AT LEAST 10 % between the tax actually due and the tax the instalment was based on. Below that gap, adjustment is not available.
- Line 02 — earlier VAT credit
- It comes from the previous CA12 or CA12E return. Where the creditable amount exceeds the instalment, line 03 is set to "0" and the remainder is carried to the next instalment.
- Line 04 — suspension
- It is a tick box, not an amount. It is used where the instalments already paid cover the VAT due for the year: you then enter "0" on line 01 and tick line 04.
- Line 08 — refund on capital expenditure
- The form sets the floor: "this amount must exceed €760", and the refund is claimed in the usual way on form no. 3519. Where a refund is claimed, the instalment payable is zero.
- The 5 % surcharge
- Page 1 recalls it: any delay, non-payment or UNJUSTIFIED reduction triggers a 5 % surcharge on the instalment (article 1731-1). Adjusting downwards without meeting the conditions is therefore penalised.
Good to know
- The notice is pre-filled by the tax office: the block with tax office, file number, key, CDI, service code, regime, intra-EU VAT number and SIRET is not to be rewritten.
- Only page 2, marked "EXEMPLAIRE À RENVOYER", is to be completed and returned.
- The exemption threshold is read on line 57 of the last CA12 or CA12E: it is the VAT due BEFORE deducting VAT on fixed assets.
- Payment by offset requires form no. 3516 to be attached.
- A cheque must be crossed and made out to the Trésor public.
Common mistakes
- Adjusting downwards for a gap below 10 %, which exposes you to the 5 % surcharge for unjustified reduction.
- Rewriting the pre-filled identification block on page 1.
- Returning page 1 instead of page 2, the only one marked as the copy to return.
- Entering on line 08 a refund below €760, which the form excludes.
- Forgetting to return the notice marked "Dispense de paiement" where no instalment is due.
Frequently asked questions
When am I exempt from an instalment?
Where the VAT due for the previous year, before deducting VAT on fixed assets — line 57 of the CA12 or CA12E — is below €1,000. You then return the notice marked "Dispense de paiement".
Can I reduce my instalment?
Yes, if the tax actually due for the half-year, after crediting VAT on fixed assets, is at least 10 % below the amount claimed. You enter the adjusted amount on line 01.
What is the difference with form 3519?
Form 3514 is the instalment notice: it pays, adjusts or suspends. Form 3519 is the VAT credit refund claim, to which line 08 of form 3514 refers for capital expenditure.
What happens if I pay late?
A 5 % surcharge applies to the instalment, under article 1731-1 of the French tax code. The same surcharge applies to an unjustified reduction.
Go further
Compute the related amounts
Understand this form: the related course
Official sources
- impots.gouv.fr — Form 3514-SD (cerfa 11744*10, 2015 edition, the only edition the page serves): VAT instalment notice under the simplified regime, exemption below €1,000, refund on capital expenditure above €760, 5 % surcharge under article 1731-1 — September 11, 2026
- impots.gouv.fr — Form 3517-S-SD (CA12): annual VAT return under the simplified regime, whose line 57 sets the exemption threshold — September 8, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.