Updated by Monika Bahm, PKF Arsilon
| How are VAT returns submitted to the tax authorities? | VAT returns are filed electronically in France using one of the following two methods, once a taxpayer has set up a business tax account:
• EDI procedure ('échange de données informatisées') – this uses UN-EDIFACT standards and is used by most agents and accountants.
• EFI procedure ('échange de formulaires informatisés') – businesses can declare and settle the VAT due directly on the French tax authorities' website:
www.impots.gouv.fr |
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| Can a business submit paper VAT returns? | In principle, all businesses are required to file VAT returns and pay VAT electronically, and there are penalties for failing to do so (see below). |
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| Can an agent submit a VAT return on behalf of the business? | Yes, an agent can file a VAT return on behalf of a business, either in the agent's own name or in the name of the company on whose behalf the agent is acting. |
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| How many boxes/data fields are there on the VAT return? | There are more |
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Web page updated on 24 Aug 2024 12:33