France · Déclaration CA3 (TVA)
French TVA Return — computed from your books
HelloBooks reads your invoices and bills, classifies each line by TVA rate (20% normal, 10% intermédiaire, 5.5% réduit, 2.1% super-réduit), and fills in the seven key CA3 boxes. You review the figures, then submit via impots.gouv.fr or hand them to your expert-comptable.
CA3 boxes HelloBooks computes
| Box | Label | What it includes |
|---|---|---|
| Box 1 | Opérations imposables au taux normal (20%) | Net value of supplies subject to the standard 20% TVA rate |
| Box 2 | TVA collectée au taux normal | Output TVA due on standard-rated supplies at 20% |
| Box 3 | Exportations et livraisons intracommunautaires exonérées | Zero-rated exports outside the EU and intra-EU dispatches (livraisons intracommunautaires) |
| Box 4 | Opérations hors champ ou exonérées | Out-of-scope supplies and exempt transactions (e.g. medical, education, finance) |
| Box 5 | Achats et charges imposables | Net value of purchases and expenses subject to TVA |
| Box 6 | TVA déductible | Recoverable input TVA on purchases, expenses, and imports |
| Box 7 | TVA nette à payer / (crédit de TVA) | Box 2 minus Box 6 — net TVA due to the DGFiP or credit to carry forward / claim refund |
Key facts — French TVA
- • Standard rate (taux normal): 20%
- • Intermediate rate (taux intermédiaire): 10% (restaurant meals, passenger transport, renovation works, some agricultural products)
- • Reduced rate (taux réduit): 5.5% (food, books, cultural events, energy-saving work, social housing)
- • Super-reduced rate: 2.1% (press publications, some medicines reimbursed by social security, live performances)
- • Zero rate: exports outside the EU, intra-EU dispatches to VAT-registered businesses
- • Filing frequency: monthly (régime réel normal) for businesses above €789,000 turnover; quarterly option for smaller businesses; annual for micro-enterprise (franchise en base)
- • Filing deadline: 15th–24th of the month following the period depending on department and filing method (EDI vs. online)
- • Portal: impots.gouv.fr — Espace Professionnel; EDI via DGFiP partner for large filers