法国税务代表
When do you need to submit a VAT return?
稅务代表负责确保非本地公司遵守所有法国增值税规则和规定，包括提交增值税申报和缴纳增值税，并代表非本地公司处理任何税务相关事宜或争议。
一般来说，当非居民公司在法国没有常设机构或固定营业地点时，就需要稅务代表。
Deadline to submit the French VAT return
The deadline for submitting VAT returns in France depends on the filing frequency, which can be monthly, quarterly, or annual. Here are the general deadlines for each filing frequency:
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Monthly VAT Returns: The deadline for monthly VAT returns in France is typically between the 15th and 24th day of the month following the reporting period. For example, the VAT return for the month of January would be due between February 15th and February 24th.
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Quarterly VAT Returns: If you are filing quarterly VAT returns, the deadlines are as follows:
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Quarter 1 (January to March): Due between April 15th and April 24th.
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Quarter 2 (April to June): Due between July 15th and July 24th.
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Quarter 3 (July to September): Due between October 15th and October 24th.
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Quarter 4 (October to December): Due between January 15th and January 24th of the following year.
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VAT scope in France
VAT registration in France
VAT returns and refund in France
French reverse charge
French consignment or
call-off stock
French intrastat / EC sales list
Consequences of Late VAT Return Filing
Failure to file VAT returns on time can result in penalties for foreign non-established businesses operating in France. Late submissions may lead to financial sanctions, interest charges, and potential audits by the tax authorities. Additionally, delayed VAT return filings can impact the business's reputation and create legal implications.
VAT refunds in France
VAT credits can be offset against any VAT liability that the business owes to the tax authorities. If the VAT credits exceed the VAT liability, the excess can be carried forward to future periods or refunded.
The refund application is typically submitted electronically through the dedicated online portal of the French tax authorities.