What is the French CA3 VAT declaration?
Effective: 2014-10-01 · Authority: DGFiP (Direction Generale des Finances Publiques)
The CA3 is the standard French periodic VAT return submitted electronically to the DGFiP. It covers output VAT on sales, input VAT on purchases, and the net VAT payable or reclaimable. The CA3 must be filed monthly for most businesses and quarterly for smaller taxpayers. E-invoicing data will pre-populate future CA3 returns.
How will e-invoicing affect the CA3 pre-filling?
The French e-invoicing mandate is designed to enable pre-filled VAT returns. Once the mandate is fully implemented, the DGFiP will pre-populate CA3 returns using e-invoice data transmitted through PDPs and e-reporting. Businesses will review and validate pre-filled returns rather than manually compiling VAT data.
Frequently Asked Questions
- When must the CA3 be filed?
- The CA3 filing deadline depends on business size and registration. Monthly filers typically must submit by the 24th of the month following the period. Quarterly filers submit by the 24th of the month following each quarter. Annual filers use a simplified regime.
- How does the CA3 relate to invoice validation?
- The CA3 aggregates VAT data from all validated invoices in the period. Pre-submission invoice validation (correct rates, valid VAT numbers, accurate calculations) directly improves CA3 accuracy and reduces the risk of VAT recalculation by the DGFiP.
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