VAT declaration

VAT-registered businesses are required to submit monthly VAT returns. There is often an option to submit quarterly VAT returns if turnover is below a specific limit. In addition to periodic returns, an annual summary VAT return is required.

France specifics

Taxable entities with a turnover of more than €230,000, exclusive of tax, must submit declarations and pay declaration liabilities electronically. Taxable persons with a lower turnover can opt to file and pay electronically. Any taxable person subject to corporate income tax must submit declarations and electronically pay declaration liabilities.

Taxable entities must submit an application to the French VAT authorities before they can submit electronic declarations.

These options can be used to submit electronic declarations:

  • Electronic interchange of forms (EFI) is for individual companies who submit forms through the website of the Ministry of the Economy, Finance, and Industry. Electronic signatures are used to secure the forms.
  • Electronic data interchange (EDI) is for professionals who complete several declarations, for example, accounting firms. The technical support of an EDI partner who is approved by the Tax Directorate General is required.

Liabilities that are related to a declaration must be paid in euros.

How Infor meets this requirement

Although an electronic version cannot be generated from SyteLine, you can print a PDF version of the VAT Report and use that information to fill in the electronic forms.

See the help topic Generating the VAT report.