Guided workflow for preparing and filing a French TVA (VAT) return under the régime réel normal (monthly or quarterly CA3) or régime réel simplifié (annual CA12). Covers transaction classification, autoliquidation for EU and non-EU services, intra-EU supplies, and submission via the DGFiP espace professionnel.
Establish the client's TVA registration status, filing régime, and the period to be filed. Confirm the client is not under the franchise en base de TVA (services threshold €36,800; goods €91,900 for 2025/2026), obtain their FR TVA number (FR + 2 check digits + 9-digit SIREN), and determine whether they file monthly or quarterly CA3 returns (réel normal) or an annual CA12 with H1/H2 acomptes (réel simplifié).
Classify every transaction in the period into the correct CA3 line: domestic sales at 20%, 10%, 5.5%, or 2.1%; zero-rated intra-EU B2B goods supplies (line 04) and services (line 06A); non-EU exports (line 04); EU reverse-charge purchases (autoliquidation, lines 17/18 + 20); non-EU service imports (autoliquidation, line 05 + 20); capital goods input VAT (line 19); and current-expense input VAT (line 20). Identify any blocked or questionable items such as restaurant meals, personal expenses, or mixed-use assets.
Prepare the Déclaration Européenne de Services (DES) for any B2B services supplied to VAT-registered customers in other EU member states, and verify that the totals on the DES reconcile with the intra-EU service totals declared on line 06A of the CA3. Also check for any intra-EU goods acquisitions (acquisitions intracommunautaires) declared on lines 17/18 and verify the corresponding DEB (Déclaration d'Échanges de Biens) obligation if goods thresholds are met.
Populate the CA3 (or CA12 for réel simplifié) with the classified totals, compute the net TVA due or credit (ligne 28 minus ligne 23), and verify the return against the period's accounting records. For réel simplifié clients, check whether the annual CA12 correctly accounts for the H1 and H2 acomptes already paid, and determine whether a credit (remboursement de crédit de TVA) or payment is due.
Submit the finalised CA3 (or CA12) electronically via the DGFiP espace professionnel at impots.gouv.fr. Confirm the filing deadline (CA3: last business day of the month following the period for most taxpayers; CA12: May deadline for fiscal-year companies). Initiate the TVA payment by télépaiement or prélèvement. Retain the accusé de réception as proof of filing.
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