CA12 return — simplified-regime VAT
The CA12 (form 3517-S-SD) is the annual VAT return of the simplified regime: one return per financial year, summarising the year's VAT and settling the two half-yearly instalments paid in July and December. It is filed online from the professional account on impots.gouv.fr — early May for a calendar-year business, within three months of closing otherwise (CA12E).
Up to date for 2026 — verified on August 27, 2026Official form3517-S-SDGuide: about 25 min
This content is part of the path: Managing my company's VAT· Step 7 of 11· Next step: Cerfa 3310-A — assimilated taxes (annex to CA3)
Deadlines
- Calendar-year business
- Filing due by the 2nd working day after 1 May.
- Off-calendar year (CA12E)
- Filing due within three months of closing.
- Instalments
- Two half-yearly instalments, July and December, based on the previous year's tax — settled by the CA12.
Documents to prepare
- Year's totals of VAT collected
- Deductible VAT (purchases, fixed assets)
- Amounts of the half-yearly instalments paid
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.
Free, no account and no email address.
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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All fields are required unless marked “optional”.
A draft is a file you save wherever you like, just like the document itself: we keep no copy of it and nothing is left in your browser. When signed in, you can also save it to your space to pick it up later — only if you ask.
Official form pre-filled with your data: read every box and check the amounts before filing or paying.
Who this applies to
- VAT payers under the simplified real regime (RSI).
- Under the standard regime, the monthly or quarterly CA3 applies instead (linked guide).
- Crossing the simplified regime's thresholds, or opting out, switches you to the standard regime.
Worked example
Example: Méline's shop under the simplified regime
Under the simplified regime, Méline's shop totals €8,400 of net VAT for the year. On the CA12 she credits the two half-yearly instalments already paid and settles the remaining balance with the return. Next year's instalments are based on this amount.
How to fill it in, step by step
- Total the output VAT for the year, rate by rate.
- Total the deductible VAT (purchases, overheads, fixed assets).
- Credit the half-yearly instalments already paid.
- Determine the balance due or the credit.
- File the CA12 electronically and pay the balance in the same step.
The form, line by line
- VAT collected over the year
- Gross VAT split by rate (20%, 10%, 5.5%, 2.1%) — check conversions with the linked calculator.
- Deductible VAT
- VAT on the year's goods, services and fixed assets.
- Instalments paid
- Report the July and December instalments: the CA12 computes the balance due — or the credit.
- Credit and refund
- A credit carries over, or is claimed directly on the CA12 from €150 (under the standard regime it is form 3519, from €760).
Good to know
- A credit below €150 is not refundable on the CA12: it is carried forward.
- The CA12 also sets the base for next year's instalments — an error costs you twice.
Common mistakes
- Mixing regimes: CA12 for simplified, CA3 for standard — filing both signals a misidentified regime.
- Forgetting the instalments paid: the balance becomes wrong in both directions.
- Missing the early-May deadline: surcharges and interest, and the next instalments stay based on wrong figures.
- Ignoring the consistency between the CA12 and the tax return package's revenue — the first audit cross-check.
- Claiming a refund of a credit below €150: under that threshold only the carry-forward exists.
Frequently asked questions
CA12 or CA3 — which one applies to me?
Your regime shows in the professional account: simplified = one annual CA12 with two instalments; standard = a CA3 every month or quarter. The linked VAT course details both logics.
How do I recover a VAT credit under the simplified regime?
Directly on the CA12, from €150 of credit — not with form 3519, which belongs to the standard regime.
When is the CA12 filed?
Once a year, after the close of the financial year, together with the payment of the balance remaining after the half-yearly instalments are credited.
How are the two instalments calculated?
From the VAT shown on line 57 of your last CA12: the July instalment is 55% of that amount, the December one 40%. Your instalment schedule is available in the professional account ("Consulter Compte fiscal", access by tax, "TVA et taxes assimilées", "échéancier").
Can I be exempt from the instalments?
Yes, when the VAT due for the previous year or financial year is below €1,000, before deducting VAT on fixed assets. The reference amount is line 57 of the last CA12 or CA12E.
Go further
Compute the related amounts
Understand this form: the related course
Related forms
- French VAT return CA3 (form 3310)
- French form 3519 — VAT credit refund
- Cerfa 3514 — VAT instalment notice (simplified regime)
- Cerfa 3310-A — assimilated taxes (annex to CA3)
- VAT recapitulative statement and EMEBI survey — trade in goods within the EU
- Tax on dissolution — immediate taxation and four deadlines that do not align
- VAT exemption for small businesses — four thresholds, two effects, one pro rata trap
- Electing for accrual VAT — applying, weighing it up, revoking
Official sources
- impots.gouv.fr — Form 3517-S-SD: VAT, simplified regime (CA12/CA12E, 2026 edition) — August 27, 2026
- BOFiP — BOI-TVA-DECLA-10: VAT tax regimes and filing obligations — September 7, 2026
- impots.gouv.fr — VAT, professional area: July (55%) and December (40%) instalments computed on line 57 of the CA12, exemption below €1,000 of VAT due the previous year (before deducting VAT on fixed assets), schedule in the tax account — September 24, 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.