How often do I have to file a VAT return in France?
France has three filing frequencies: monthly, quarterly and annually
Generally, VAT returns are filed monthly in France, though quarterly and annual filings are possible depending on your circumstances.
| Frequency | Annual Revenue | Filing and Payment Deadline |
| Monthly | More than €818,000 in goods or €247,000 in services | 19th of the following month. If you are based in France, or a non-EU business registered via a fiscal representative, your deadline will be between the 15th and the 24th, depending on your legal form and the first letter of the name of your business. |
| Quarterly | If annual VAT due is less than €4000* | |
| Annually | Below the monthly or annual thresholds |
*When calculating the €4,000 annual VAT due threshold for quarterly filing, the total VAT due for the previous four quarters must be considered at the start of each calendar quarter.
If the due date falls on a weekend or holiday, it’s moved to the next business day.