France: Updated Version of the VAT Return
The French tax authorities have released the updated version of the VAT return for 2022 (CA3) and an explanatory note.
The coding of the lines have changed and there are new boxes on the VAT return.
From the January 2022 VAT return, the reverse charge VAT amounts relating to imports into France will show from the 14th of the month following the importation.
The coding of the lines has been updated to:
- Sales, provision of services: box “01” is now box “A1”;
- Other taxable transactions: box “02” is now box “A2”;
- Purchases of intra-Community services: box “2A” is now box “A3”’
- Intra-Community acquisitions: box “03” is now box “B2”;
- Exports outside the EU: box “04” is now box “E1”;
- Other non-taxable operations: box “05” is now box “E2”; and
- Intra-Community supplies: box “06” is now box “F2”
The three new boxes added are:
- Box A4 is pre filled and relates to imports;
- Box B1 relates to releases for consumption of petroleum products; and
- Box F1 relates to intra-Community acquisitions exempt from VAT
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