{"id":122218,"date":"2022-02-11T14:01:59","date_gmt":"2022-02-11T13:01:59","guid":{"rendered":"https:\/\/www.asd-int.com\/mini_blog\/france-the-new-french-ca3-vat-return-has-been-published\/"},"modified":"2022-02-11T14:21:31","modified_gmt":"2022-02-11T13:21:31","slug":"france-the-new-french-ca3-vat-return-has-been-published","status":"publish","type":"mini_blog","link":"https:\/\/www.asd-int.com\/en\/france-the-new-french-ca3-vat-return-has-been-published\/","title":{"rendered":"France &#8211; The new French CA3 VAT return has been published"},"content":{"rendered":"\n<p>The French tax authorities have published the <strong>new version of the 2022 VAT return (CA3)<\/strong> and its explanatory note.<\/p>\n\n<p>New boxes on the return have been added and the coding of the lines has changed following the <a href=\"https:\/\/www.asd-int.com\/en\/france-reminder-pervasive-application-of-the-postponed-accounting-for-vat-on-import-as-of-1st-january-2022\/\">introduction of the automatic and mandatory reverse charge of import VAT<\/a>.<\/p>\n\n<p>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 <strong>automatically mentioned on the VAT return<\/strong> of the aforementioned period, and will appear as from the 14th of the month following the importation.<\/p>\n\n<p>Thus, new boxes have been added and relate to three types of operations:<\/p>\n\n<ul class=\"wp-block-list\"><li>Imports: <ul><li>Box A4 for conventional imports (pre-filled as above);<\/li><\/ul><\/li><li>Releases for consumption of petroleum products:<ul><li>Box B1 for taxable petroleum products<\/li><\/ul><\/li><li>Intra-Community acquisitions <ul><li>Box F1 for intra-Community acquisitions exempt from VAT <\/li><\/ul><\/li><\/ul>\n\n<p>In addition, the names of <strong>some boxes have also changed<\/strong>:<\/p>\n\n<ul class=\"wp-block-list\"><li>Sales, provision of services: box &#8220;A1&#8221; instead of &#8220;01<\/li><li>Other taxable transactions: box &#8220;A2&#8221; instead of &#8220;02&#8221;<\/li><li>Purchases of intra-Community services: box &#8220;A3&#8221; instead of &#8220;2A\u201d<\/li><li>Intra-Community acquisitions: box &#8220;B2&#8221; instead of &#8220;03\u201d<\/li><li>Exports outside the EU: box &#8220;E1&#8221; instead of &#8220;04\u201d<\/li><li>Other non-taxable operations: box &#8220;E2&#8221; instead of &#8220;05\u201d<\/li><li>Intra-Community supplies: box &#8220;F2&#8221; instead of &#8220;06\u201d<\/li><\/ul>\n\n<p>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).<\/p>\n\n<p>To prepare for these changes, contact our experts.<\/p>\n\n<p>Source: <a href=\"https:\/\/www.impots.gouv.fr\/formulaire\/3310-ca3-sd\/tva-et-taxes-assimilees-regime-du-reel-normal-mini-reel\" target=\"_blank\" rel=\"noreferrer noopener\">impots.gouv.fr<\/a> (in French)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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&#8230;<\/p>\n","protected":false},"author":36,"featured_media":122210,"menu_order":0,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[44,3350],"tags":[1983,3351],"pays":[813],"class_list":["post-122218","mini_blog","type-mini_blog","status-publish","format-standard","has-post-thumbnail","hentry","category-all","category-vat","tag-all-en","tag-vat-en","pays-france-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>France: New French CA3 VAT return | ASD Group<\/title>\n<meta name=\"description\" content=\"The French tax authorities have published the new version of the VAT return (CA3) for the year 2022.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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