Cerfa 3310-A — assimilated taxes (annex to CA3)
Form 3310-A-SD is the ASSIMILATED TAXES annex to the French VAT return. Its header sets out the two uses: it is attached to return CA3, or it is filed ON ITS OWN if the business is not liable to VAT. It is that second case that surprises: a business filing no CA3 at all may owe this form for a single sector tax.
Up to date for 2026 — verified on September 8, 2026Official form3310-A-SDGuide: about 25 min
This content is part of the path: Managing my company's VAT· Step 8 of 11· Next step: French form 3519 — VAT credit refund
Deadlines
- At the CA3 frequency
- The annex follows the return it is attached to. Filed on its own, it follows the frequency specific to the tax due, set out in notice 3310-NOT.
Documents to prepare
- Return CA3 for the same period, if the form is attached to it
- Form no. 3516, where payment is by offset
- Notice 3310-NOT for the arrangements specific to each tax
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
- VAT-registered businesses under the ordinary regime that owe an assimilated tax: they attach form 3310-A to their CA3
- Businesses NOT liable to VAT but liable to an assimilated tax: they file form 3310-A on its own
- Sectors concerned: advertising, audiovisual and videograms, insurance, farming, tolled motorways, transport infrastructure, employers of foreign labour, judicial officers
Worked example
Example: a videogram publisher
A company publishing videograms for private use reports its taxable base on line 58A, at the 1.8025 % rate, and carries the tax due to box 4330. It attaches form 3310-A to its monthly CA3, enters the reporting period at the top, and ticks the chosen payment method.
How to fill it in, step by step
- Enter the reporting period at the top: the slashes are pre-printed, only the digits are to be written.
- Fill in the business address and the SIREN number.
- On the following pages, report the taxable base and the tax due for each assimilated tax that concerns you, using the box code shown.
- Total the net payable and choose the payment method: bank transfer or offset (in that case attach form no. 3516).
- Date the form, give a telephone number and sign the payment frame.
The form, line by line
- The dual use: annex or standalone form
- This is the form's header. Attached to a CA3 it is an annex and payment follows the return. Filed alone it carries its own payment frame — a frame the form says is "to be used only if this form is filed without a CA3 return".
- Reporting period
- The form prints "Du __ / __ / __ au __ / __ / __". The four slashes are on the paper: write only the digits, or you superimpose two sets of separators.
- Payment by offset
- It requires form no. 3516 to be attached, which the form names expressly. Without it, the offset cannot be processed.
- The four-digit box codes
- Each assimilated tax has its own code — 4213 for printed advertising, 4238 for insurance provision surpluses, 4314 for employers of foreign labour, 4206 for judicial officers' acts. These codes are not to be guessed: they are printed against each line.
- Intra-EU transactions
- The footer recalls it: intra-EU supplies of goods and services give rise to a recapitulative statement or a European services declaration, filed with customs — not on this form.
Good to know
- Form 3310-A is a mandatory model within the meaning of article 287 of the French tax code.
- The form lists some twenty sector taxes; most businesses fill in none, and those that fill in one almost never fill in two.
- The payment frame on page 1 is to be completed ONLY if the form is filed without a CA3 return.
- Notice 3310-NOT details the reporting and payment arrangements for each tax.
- A business not liable to VAT may still have to file this form: filing no CA3 does not exempt from assimilated taxes.
Common mistakes
- Believing the form concerns only VAT-registered businesses: it is also filed on its own.
- Completing the page 1 payment frame when the form is attached to a CA3, which already carries the payment.
- Writing a full date on the period line, over the pre-printed slashes.
- Ticking payment by offset without attaching form no. 3516.
- Reporting intra-EU transactions on this form, which belong with customs.
Frequently asked questions
Must I file form 3310-A if I am not liable to VAT?
Yes, if you owe one of the assimilated taxes it carries. The header provides for it expressly: the form is then filed on its own, with its own payment frame.
Which taxes appear on this form?
Some twenty sector taxes: printed advertising, transfer of audiovisual rights, insurance provision surpluses, farmers' turnover, capital reductions, tolled motorway network, long-distance transport infrastructure, videograms, phonogram rentals, on-demand audiovisual content services, employers of foreign labour, judicial officers' acts.
How does it relate to return CA3?
Form 3310-A is its annex. The CA3 carries VAT; form 3310-A carries the taxes that are reported and paid alongside it.
How do I pay by offset?
By ticking the corresponding box AND attaching form no. 3516, available on impots.gouv.fr or from the tax office.
Go further
Understand this form: the related course
Official sources
- impots.gouv.fr — Form 3310-A-SD (cerfa 10960*36, 2026 edition): assimilated taxes, to be filed as an annex to return CA3 or on its own, mandatory model under article 287 of the French tax code — September 8, 2026
- impots.gouv.fr — Form 3310-CA3-SD: VAT return under the ordinary regime, to which form 3310-A is attached — 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.