In France, taxpayers often have to file monthly VAT returns. Businesses may, however, ask for the switch to quarterly reporting if the total amount of VAT owed is less than 4000 EUR. However, it wasn't apparent how to determine this yearly barrier, such as whether it applied to the previous calendar year or the preceding 12 months.
Quarterly VAT returns can be filed by French businesses with a total VAT of less than 4000 EUR
Public
France
Author: Kristina Dosen
Category:
Fiscal subject related
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390
Content accuracy validation date:
21.11.2022
Content accuracy validation time:
14:54h
Content
The State Council has now made it clear that you need to account for the entire VAT due for the preceding four quarters at the beginning of a calendar quarter, in order to calculate whether your VAT due is under or over 4000 EUR.
If you want to transition from monthly to quarterly filings, this explanation will be helpful. It is also helpful if you are monitoring this threshold and submitting quarterly VAT returns in case you need to return to monthly VAT filings.
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