Fiscal subject related
New fields added related to three types of operations:
- Imports (Box A4 for conventional imports (pre-filled as above));
- Releases for consumption of petroleum products: (Box B1 for taxable petroleum products)
- Intra-Community acquisitions (Box F1 for intra-Community acquisitions exempt from VAT)
In addition, the names of some already existing fields have also been changed:
- Sales, provision of services: box “A1” instead of “01
- Other taxable transactions: box “A2” instead of “02”
- Purchases of intra-Community services: box “A3” instead of “2A”
- Intra-Community acquisitions: box “B2” instead of “03”
- Exports outside the EU: box “E1” instead of “04”
- Other non-taxable operations: box “E2” instead of “05”
- Intra-Community supplies: box “F2” instead of “06”
The new CA3 form is available at the official website of the French Ministry of Finance.
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