France’s Tax Authorities had reminded businesses that the simplified VAT regime would end from 1 January 2027, with the standard real regime taking its place. Filing would be quarterly or monthly based on turnover, while the simplified agricultural regime would remain unchanged.
The French Tax Authorities issued the reminder on 22 September 2026, confirming that the simplified VAT regime (RSI) would end from January 2027. Under the current regime, qualifying enterprises are exempt from periodic VAT declarations where annual VAT payable is below EUR 15,000.
From 1 January 2027, taxpayers will use Form No. 3310-CA3 under the standard real regime. Quarterly filing will apply where turnover, including taxable acquisitions, does not exceed EUR 1,000,000 in the previous calendar year or EUR 1,100,000 in the current year.
Businesses may instead request monthly filing through secure messaging to their tax office. Taxpayers exceeding either threshold will automatically move to the monthly standard real regime.
Automatic transition
The DGFiP will transfer taxpayers from the RSI to the standard real regime automatically, meaning businesses do not need to take action for the transition. The latest annual VAT return will be used to determine whether quarterly or monthly filing applies, while the quarterly regime will apply automatically where no annual return is available.
For calendar-year taxpayers, the first CA3 return will cover January 2027 or Q1 2027. For businesses using a non-calendar fiscal year, it will cover the first month or quarter following the end of the 2026/2027 fiscal year.
A final annual return No. 3517-S (CA12/CA12E) will be due by 4 May 2027 for fiscal years ending on 31 December 2026, or within three months of closure for fiscal years ending between January and November 2027.
2027 payments
No July 2027 installment will be required from calendar-year businesses or those whose fiscal years end between January and June 2027. Businesses closing between July and November 2027 will owe the July installment if VAT due for the previous year exceeds EUR 1,000.
No December 2027 installment will be due regardless of the fiscal year.
Agricultural regime unchanged
The reform does not affect the simplified agricultural regime (RSA). Agricultural operators will continue under the existing VAT arrangements, including the flat-rate agricultural refund scheme (RFA) where turnover excluding tax does not exceed EUR 46,000, and RSA above that threshold or by option under Article 298 bis of the CGI.
Operators subject to RSA will therefore continue to file a single annual VAT return and make quarterly installments where VAT due for the previous year exceeds EUR 1,000.
