The French tax authorities have published the new version of the 2022 VAT return (CA3) and its explanatory note.
New boxes on the return have been added and the coding of the lines has changed following the introduction of the automatic and mandatory reverse charge of import VAT.
Indeed, as from the January 2022 return, the amounts of reverse charge VAT related to imports into France carried out in January 2022 will be automatically mentioned on the VAT return of the aforementioned period, and will appear as from the 14th of the month following the importation.
Thus, new boxes have been added and relate to three types of operations:
- Imports:
- Box A4 for conventional imports (pre-filled as above);
- Releases for consumption of petroleum products:
- Box B1 for taxable petroleum products
- Intra-Community acquisitions
- Box F1 for intra-Community acquisitions exempt from VAT
In addition, the names of some boxes have also changed:
- Sales, provision of services: box “A1” instead of “01
- Other taxable transactions: box “A2” instead of “02”
- Purchases of intra-Community services: box “A3” instead of “2A”
- Intra-Community acquisitions: box “B2” instead of “03”
- Exports outside the EU: box “E1” instead of “04”
- Other non-taxable operations: box “E2” instead of “05”
- Intra-Community supplies: box “F2” instead of “06”
Finally, in the box for collected VAT, new boxes appear to distinguish between the VAT rates for petroleum products (P1 and P2) and imports (I1 to I6).
To prepare for these changes, contact our experts.
Source: impots.gouv.fr (in French)
