French VAT return CA12 (3517-S): annual filing, simplified regime

Any business registered for French VAT under the simplified regime (RSI) whose annual turnover excluding VAT does not exceed EUR 840,000 for goods sales and accommodation, or EUR 254,000 for services — and whose VAT liability for the previous year was below EUR 15,000. If either threshold is breached, the business automatically moves to the régime réel normal (standard regime) and must file monthly CA3 returns instead. Foreign businesses with a French VAT registration number can also fall under the RSI if they meet these criteria.

For businesses with a calendar financial year (1 January–31 December), the CA12 must be filed no later than the second working day following 1 May. If your financial year closes on a date other than 31 December, you have three months from the closing date. Filing is strictly electronic via the professional portal at impots.gouv.fr; paper submission is no longer accepted for French VAT purposes, regardless of the taxpayer's country of establishment.

During the year, RSI businesses remit two acomptes (advance installments) against the previous year's net VAT liability: 55% by July and 40% by December. If the prior year's total net VAT was less than EUR 1,000, no installment is required. The CA12 then reconciles the actual full-year liability against those payments, producing either a balancing payment due to the DGFiP (Direction générale des Finances publiques) or a VAT credit to carry forward.

When deductible input VAT for the year exceeds output VAT collected, the CA12 produces a crédit de TVA (VAT credit). You can carry this credit forward to offset your next installments, or submit form 3519 (Demande de remboursement de crédit de TVA) to request a cash refund once the credit exceeds the applicable threshold. Refund requests are reviewed by your local business tax office — the service des impôts des entreprises (SIE) — and are typically settled within a few weeks of submission.

Filing the CA12 after the deadline triggers an automatic 10% surcharge on the VAT due, rising to 40% if the return remains outstanding after a formal notice from the DGFiP, and to 80% in cases of fraudulent concealment or undisclosed activity. Late payment interest accrues at 0.20% per month (2.40% per year). A first-time late filing is sometimes accepted without penalty if the return is submitted promptly, but this is at the DGFiP's discretion and not a legal right — so calendar management is essential.