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French Monthly VAT Return CA3 (Cerfa 3310-CA3) Helper 2026

Filing assistance for the French monthly VAT return under the standard real regime (Cerfa 3310-CA3), producing a pre-filled summary document to submit.

Who must file a CA3 VAT return in France?

Any business subject to the régime réel normal de TVA (standard VAT scheme) must file the CA3, as must any business that has voluntarily opted into this scheme even if its turnover would normally qualify for a simplified regime. Filing and payment are compulsory online via the professional account on impots.gouv.fr or through an accredited EDI partner. Paper returns are no longer accepted. Foreign companies registered for French VAT are equally within scope.

Source: impots.gouv.fr — Form 3310-CA3-SD (VAT, standard/mini-real scheme) · updated 2026

About this form

The CA3 (form 3310-CA3) is the VAT return filed by businesses operating under the régime réel normal (standard VAT scheme) in France. It reconciles VAT collected on sales against VAT recoverable on purchases and capital assets (immobilisations) to calculate either the net VAT payable to the Direction Générale des Finances Publiques or a VAT credit balance (crédit de TVA). By default the return is filed monthly; businesses whose annual VAT liability falls below €4,000 may opt for quarterly filing instead. All submissions and payments are mandatory online — paper returns are no longer accepted under the standard scheme. You must use the professional account (espace professionnel) on impots.gouv.fr or a certified EDI partner. Even if no taxable transactions occurred in the period, a nil return (CA3 « néant ») remains compulsory to avoid penalties. France's four standard VAT rates — 20 %, 10 %, 5.5 %, and 2.1 % — each require a separate line entry.

Worked example

Maison Dupont SAS, a Paris-based wholesale distributor, closes March 2026 with €120,000 HT (tax-exclusive) in standard-rated sales, generating €24,000 in collected VAT at 20 %. Deductible VAT amounts to €16,000 on purchases (€80,000 HT) and €2,000 on equipment acquired during the month (€10,000 HT). Total recoverable VAT: €18,000. Net VAT payable on the March 2026 CA3: €24,000 − €18,000 = €6,000, due online via impots.gouv.fr by the deadline shown in the company's espace professionnel.

How to fill out the form

  1. Enter the declaration period — month or quarter — in the header section of form 3310-CA3.
  2. Report your sales by tax-exclusive (HT — hors taxe) base for each applicable VAT rate in the taxable transactions section of the form.
  3. Calculate VAT collected at each rate: 20 %, 10 %, 5.5 %, and 2.1 % of the corresponding HT base.
  4. Enter recoverable VAT on capital assets (immobilisations) and on other goods and services in their respective dedicated lines.
  5. Determine the net VAT payable or credit balance, then file and pay electronically before your specific deadline via impots.gouv.fr or your EDI partner.

Good to know

  • A crédit de TVA (VAT credit) can be carried forward to the next CA3 to reduce future VAT due, or you can claim a cash refund via form 3519 if the conditions are met — minimum thresholds apply, and the Service des Impôts des Entreprises will review the claim before payment.
  • Always file a nil return (CA3 « néant ») if you had no taxable transactions during the period. Failing to do so counts as a missing declaration and can trigger penalties, even if no VAT is actually owed.
  • Check your exact filing deadline in your espace professionnel on impots.gouv.fr: it falls between the 15th and 24th of the month following the declared period and varies by entity type and registered-office location.

Frequently asked questions

Who must file a CA3 VAT return in France?

Any business subject to the régime réel normal de TVA (standard VAT scheme) must file the CA3, as must any business that has voluntarily opted into this scheme even if its turnover would normally qualify for a simplified regime. Filing and payment are compulsory online via the professional account on impots.gouv.fr or through an accredited EDI partner. Paper returns are no longer accepted. Foreign companies registered for French VAT are equally within scope.

Is the CA3 filed monthly or quarterly?

Monthly filing is the default. However, if your total annual VAT liability is below €4,000, you are entitled to switch to quarterly filing, submitting one CA3 per three-month period rather than monthly. The option must be exercised with the French tax authority (Service des Impôts des Entreprises) and typically applies for the full calendar year once chosen.

How is the VAT payable calculated on the CA3?

VAT payable = VAT collected on sales and services minus VAT recoverable on purchases and capital assets (immobilisations). You apply each applicable rate — 20 %, 10 %, 5.5 %, 2.1 % — to the relevant tax-exclusive (HT, hors taxe) base, then aggregate the results. If recoverable VAT exceeds collected VAT for the period, the return shows a crédit de TVA (VAT credit balance) rather than an amount due.

What is the filing deadline for the CA3?

The exact deadline is displayed in your professional account on impots.gouv.fr and falls between the 15th and 24th of the month following the period being declared. The precise date depends on your legal form and registered-office location. Missing the deadline triggers automatic late-payment interest and, if repeated, surcharges under the Code général des impôts.

What happens when the CA3 shows a VAT credit (crédit de TVA)?

When recoverable VAT exceeds collected VAT, the CA3 generates a crédit de TVA (VAT credit balance). You may carry this forward to offset VAT due in the next period, or submit a refund claim using form 3519 if the credit meets the minimum refund thresholds. Refund requests are processed by the Service des Impôts des Entreprises and are subject to administrative review before any cash reimbursement is made.

Where and how is the CA3 submitted?

The CA3 must be submitted electronically through the espace professionnel (professional account) on impots.gouv.fr, or via a certified EDI partner if your accounting software supports it. No paper format is accepted for businesses under the régime réel normal. The corresponding VAT payment is initiated simultaneously in the same online environment. Late or missing filings can result in interest charges and financial penalties.

Official sources

Updated on 2026-06-27

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