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The main reporting obligation for all French VAT registered entities is the periodic VAT return (form CA3 – normal regime), which must be filed online.

The VAT return period depends on the business's turnover.

Businesses falling under the normal VAT regime ('régime réel normal') are required to file monthly VAT returns. The two categories of businesses that must file monthly VAT returns are:

1. Ìý

   •ÌýÌýÌýÌý companies with turnover exceeding €840,000 for goods or €254,000 for services; and

2. Ìý

   •ÌýÌýÌýÌý companies with total output VAT exceeding €15,000 in the preceding year.

Certain companies can apply the simplified regime ('régime simplifié'). In this case, two payments on account of the total VAT due are required during the year, and any balance must be corrected with the annual return. The categories of businesses that can apply the simplified regime are:

1. Ìý

   •ÌýÌýÌýÌý companies with turnover of between €91,900 and €840,000 for goods or between