French tax reports

Before you start

Open Reports and set Filings for to France (a French workspace starts there). Three helpers are listed: TVA (CA3/CA12), DES and Micro-entrepreneur. They prepare figures from your issued invoices and recorded payments. You still enter them yourself on impots.gouv.fr, douane.gouv.fr or the URSSAF site.

• •Sales only. Purchases are not tracked, so TVA déductible and the rest of the purchase side come from your own records.
• •Euros only. Invoices in another currency are listed separately with a note. Convert them yourself.
• •Voided invoices are left out, and credits on corrective invoices are subtracted in the period they were issued.
• •Check how your figures map to the forms with your expert-comptable, especially the first time.

Set up the TVA report

1. 1Open TVA (CA3/CA12).
2. 2Pick the Year, then under Period pick a quarter (quarterly CA3), a month (monthly CA3) or Whole year.
3. 3Set Basis. Encaissements is the default: TVA on services is due when you are paid, so only payments recorded in the period count. Each payment is split across its invoice's rates in proportion. Choose Débits if you have opted to pay TVA on invoicing, or if you sell goods. Invoices then count on their issue date.
4. 4Set You sell to Services or Goods. This only changes which CA3 line your non-taxable sales go on (see below). It is not remembered, so check it each time you open the page.

Invoice lines are not marked as goods or services, so each switch applies to the whole report. If you sell both, work out the split with your expert-comptable.

Read the CA3 lines

For each period, TVA collectée par taux lists the base and TVA per rate, with exports, intra-EU and out-of-scope sales on their own rows. CA3 lines then sorts the same figures into the lines of the return:

• •A1: your taxable sales and services, excluding TVA.
• •05: other non-taxable operations: out-of-scope and 0 % sales, plus services to customers in other EU countries or outside the EU.
• •04 (exports) and 06 (intra-EU deliveries) are only for goods. They stay at zero unless you switch to Goods.
• •08, 09, 9B and 11: base and TVA at 20 %, 5.5 %, 10 % and 2.1 %. Any other rate appears on its own line 14 row.
• •16: total TVA brute due. Subtract your TVA déductible (from your purchases) to get the amount to pay.

If you are on the régime simplifié, Annual summary (CA12) gives the year's base and TVA per rate for the annual return.

Prepare the DES

DES lists the services you invoiced to VAT-registered businesses in other EU countries under the reverse charge (see Tax treatments and IRPF). There is no period picker. The page shows every month you have such invoices, newest first, with one line per customer VAT number showing the number of invoices and the taxable base. Copy the month you are declaring into the DES on douane.gouv.fr.

The list includes every intra-EU reverse-charge invoice. Goods sent to other EU countries are declared on a different return, so if you sell goods, leave those out of the DES. A credit note counts in the month it was issued.

Declare your micro-entrepreneur turnover

Micro-entrepreneurs declare the turnover they have actually received (chiffre d'affaires encaissé) to URSSAF every month or every quarter. Micro-entrepreneur adds up the payments you recorded in the chosen Year, by the date each payment was received.

• •By month and By quarter give the amount for each period. Use the row that matches how often you declare. Only periods with payments are listed, and the calendar-year total comes last.
• •Received is the money that came in. The next column is the same amount excluding TVA. Under the franchise en base (no TVA), the two are identical. If you charge TVA, the URSSAF declaration usually takes the amount excluding TVA.
• •Refunds recorded on a corrective invoice are negative and reduce the period they were made in.

The franchise en base and micro-entrepreneur thresholds change regularly, so the page does not check them. Compare the year total with the current limits yourself.