11 recurring TVA obligations — returns, payments and listings — each with its due rule and official source, plus the dates new France rules take effect.
No obligation here shifts for a weekend or public holiday. Where that is France's own rule the date stands as shown; where a shift exists but is not modelled, the obligation's notes say so. Confirm against the linked official source before relying on a date.
Recurring obligations, with sources
Each deadline cites the official text that states it and the date we last verified it.
24 published dates, 24 Jan 2026 to 24 Dec 2027Verified 2026-10-21
Who files
Businesses under the régime réel normal that file monthly. Until 31 December 2026 that means turnover above €840,000 for goods or €254,000 for services, legal exclusion from the régime simplifié, or option, without having taken the quarterly option available below €4,000 of annual VAT payable. From 1 January 2027, when the régime simplifié is abolished, monthly filing applies where turnover plus taxable acquisitions exceeded €1,000,000 in the previous calendar year or exceeds €1,100,000 in the current year, and to any business that opts for it, including existing monthly filers below €1,000,000 that do not ask to move to quarterly. Payment accompanies the return: CGI article 1692 requires the tax to be paid at the moment of filing, so there is no separate payment date.
Notes
DGFiP publishes this as a window rather than a single date, and the window's closing date is not computable: 24 January and 24 October 2026 are Saturdays yet published unshifted, while August closes on the 25th. Non-established EU businesses identified in France file by the 19th; consolidated-payment groups and returns carrying import VAT file by the 24th. A business that crosses €1,100,000 during 2027 becomes a monthly filer at once: its first monthly return covers the month of the overrun and everything since the start of that quarter. DGFiP has not yet published its 2027 windows.
“Entre les 15 et 24 décembre 2026, dépôt et paiement de la déclaration mensuelle de TVA à la date figurant dans votre espace professionnel.”
Captured from DGFiP (impots.gouv.fr) on 2026-10-21
Déclaration CA3 — quarterly VAT return
TVA · Quarterly · return filing
8 published dates, 24 Jan 2026 to 24 Oct 2027Verified 2026-10-21
Who files
Until 31 December 2026: régime réel normal filers whose annual VAT payable is under €4,000, who may file quarterly instead of monthly. From 1 January 2027 the régime simplifié is abolished and quarterly filing becomes the rule where turnover plus taxable acquisitions did not exceed €1,000,000 in the previous calendar year and does not exceed €1,100,000 in the current year. Former régime simplifié businesses are switched automatically by DGFiP, and existing monthly filers under €1,000,000 may ask their tax office to move to quarterly. Payment accompanies the return.
Notes
Same staggered window as the monthly return, filed in the month following each calendar quarter. From 1 January 2027 this becomes the usual cycle for businesses formerly under the régime simplifié: for a calendar-year business the first quarterly return covers January to March 2027 and is due in April 2027. A business can opt for monthly filing instead, from the start of the next calendar quarter. DGFiP has not yet published the January 2027 window for the October to December 2026 quarter.
2 published dates, 5 May 2026 to 4 May 2027Verified 2026-10-21
Who files
Businesses under the régime simplifié d'imposition (RSI), filing form 3517-S for the calendar year. Businesses with a non-calendar financial year file the CA12-E within 3 months of their year end.
Notes
Ending: the régime simplifié is abolished from 1 January 2027 by article 38 of loi n° 2025-127 du 14 février 2025. The CA12 for 2026, due by 4 May 2027, is the last one for calendar-year businesses. A business whose financial year closes between January and November 2027 files a final CA12-E within three months of that year end, so the last of those fall due as late as the end of February 2028. The deadline is the 2nd jour ouvré after 1 May, which is why it moves each year: 5 May 2026, then 4 May 2027. The régime réel normal has no annual reconciliation return at all; the CA12 is RSI-only.
“Une dernière déclaration annuelle n°3517-S (CA12/CA12E) devra être déposée à la date limite du 4 mai 2027 pour les exercices clos au 31 décembre 2026 et dans les 3 mois de la clôture de l'exercice pour les exercices clos entre janvier et novembre 2027.”
Captured from DGFiP (impots.gouv.fr) on 2026-10-21
Acomptes de TVA — RSI instalments (form 3514)
TVA · Bi-annually · payment
2 published dates, 24 Jul 2026 to 24 Dec 2026Verified 2026-10-21
Who files
Régime simplifié filers, who pay two instalments toward the annual liability: 55% in July and 40% in December, each calculated on the previous year's tax. The dates shown are the last for businesses whose financial year is the calendar year or closes between January and June 2027.
Notes
Ending: the régime simplifié is abolished from 1 January 2027 by article 38 of loi n° 2025-127 du 14 février 2025. For calendar-year businesses, and those whose financial year closes between January and June 2027, the December 2026 instalment is the last. A business whose financial year closes between July and November 2027 owes one more instalment in July 2027 if its VAT for the previous year exceeded €1,000; nobody owes a December 2027 instalment. The instalments do not fall on fixed July and December dates — BOFiP puts them on the same staggered grid as the CA3, so the dates shown are the closing dates of the July and December windows. The 55% and 40% proportions are set out at §170 of the same document.
“Les acomptes semestriels sont versés en juillet et décembre, aux jours prévus au d du 1° du 1 de l'article 39 de l'annexe IV au CGI, en fonction du lieu d'implantation, du numéro d'identification ou de la première lettre du nom du redevable.”
Captured from DGFiP (BOFiP-Impôts) on 2026-08-14
État récapitulatif TVA — intra-EU goods listing
TVA · Monthly · report / listing
12 published dates, 12 Feb 2026 to 13 Jan 2027Verified 2026-10-21
Who files
Businesses making intra-EU supplies of goods, from the first euro — there is no threshold. Filed with the customs administration (DGDDI), which collects it on behalf of DGFiP.
Notes
The rule is the 10th working day after the reference month, and DGDDI publishes the resulting date for every month. Saturdays count as working days for this purpose, so a Saturday deadline stands. A declaration cannot be filed before the first day of the month following the reference month. Replaced the goods half of the former DEB.
“au plus tard le 10e jour ouvrable suivant le mois de référence”
Captured from DGDDI (douane.gouv.fr) on 2026-08-14
Déclaration européenne de services (DES)
TVA · Monthly · report / listing
12 published dates, 12 Feb 2026 to 13 Jan 2027Verified 2026-10-21
Who files
Businesses supplying services to VAT-registered customers in other EU member states where the customer accounts for the tax under the reverse charge.
Notes
The rule is the 10th working day after the reference month, and DGDDI publishes the resulting date for every month. Saturdays count as working days for this purpose, so a Saturday deadline stands. A declaration cannot be filed before the first day of the month following the reference month. Shares the état récapitulatif calendar exactly; the two are separate obligations covering services and goods respectively.
“dans les quinze jours du commencement de ses opérations”
Captured from DGFiP (BOFiP-Impôts) on 2026-08-14
Déclaration de cessation — final return on ceasing or transferring the business
TVA · One-off · registration
within 30 days of the transfer or cessation of the businessVerified 2026-08-14
Who files
Any VAT-registered business ceasing or transferring its activity. Régime réel normal filers have 30 days; régime simplifié filers have 60 days (CGI annexe II article 242 septies).
Notes
The 30-day rule shown is for the régime réel normal. Régime simplifié filers have 60 days — a distinction that becomes moot when that regime is abolished on 1 January 2027.
“En cas de cession ou cessation, les déclarations de chiffres d'affaires doivent être souscrites dans les trente jours de la cession ou la cessation d'activité (CGI, art. 287, 4).”
Captured from DGFiP (BOFiP-Impôts) on 2026-08-14
Déclaration TVA guichet unique — régime de l'Union (OSS UE)
TVA · Quarterly · return filing
last day of the month after the quarter endsVerified 2026-08-23
Who files
Taxable persons established in the EU, with France as member state of identification, making intra-Community distance sales of goods or B2C supplies of services taxable in another member state — plus deemed suppliers (platforms). Filed through the service « Guichet de TVA UE » in the espace professionnel; the competent office is the pôle national Guichet TVA commerce en ligne at Noyon. CGI art. 298 sexdecies G. Payment falls on the same date.
Notes
Due 30 April, 31 July, 31 October and 31 January, with payment on the same date. There is no weekend shift: DGFiP states that 'lorsque la date limite de dépôt intervient pendant un week-end ou un jour férié, elle n'est pas reportée', and tells filers to bring the filing and the payment forward. The next-working-day shift that applies to a CA3 does not reach the guichet unique. 31 October 2026 and 31 July 2027 are Saturdays and 31 January 2027 a Sunday; none of them moves. Payment counts on the date de valeur, when the sum reaches the collecting accountant's Banque de France account, and the declaration's numéro de référence unique must go in the transfer's zone motif. Nil returns are compulsory and repeated non-filing risks exclusion from the guichet. The declaration cannot be filed early. Corrections go in a later declaration within three years. Domestic supplies stay on the CA3, and input VAT cannot be deducted through the guichet.
“Si vous êtes inscrit au régime UE ou non-UE (pour des prestations de services ou des ventes à distance intracommunautaires de biens), la déclaration est trimestrielle. Vous devez déposer la déclaration de la TVA due sur les opérations intervenues entre le premier et le dernier jour du trimestre avant la fin du mois suivant le trimestre civil concerné, même si vous n'avez aucune opération imposable au cours de ce trimestre (cas d'une déclaration « néant »).”
Captured from DGFiP (impots.gouv.fr) on 2026-08-23
Déclaration TVA guichet unique — régime hors Union (OSS non UE)
TVA · Quarterly · return filing
last day of the month after the quarter endsVerified 2026-08-23
Who files
Taxable persons NOT established in the EU supplying services to EU consumers, with France as member state of identification. CGI art. 298 sexdecies F. Same deadline as the Union scheme and an entirely different filer population, which is why it is a separate row.
Notes
Due 30 April, 31 July, 31 October and 31 January — the same dates as the Union scheme — with payment on the same date. There is no weekend shift: DGFiP states that 'lorsque la date limite de dépôt intervient pendant un week-end ou un jour férié, elle n'est pas reportée', and tells filers to bring the filing and the payment forward. The next-working-day shift that applies to a CA3 does not reach the guichet unique. 31 October 2026 and 31 July 2027 are Saturdays and 31 January 2027 a Sunday; none of them moves. Payment counts on the date de valeur, when the sum reaches the collecting accountant's Banque de France account, and the declaration's numéro de référence unique must go in the transfer's zone motif. Nil returns are compulsory and repeated non-filing risks exclusion from the guichet. The declaration cannot be filed early. Corrections go in a later declaration within three years. Domestic supplies stay on the CA3, and input VAT cannot be deducted through the guichet.
“Vous devez déposer votre déclaration de TVA par voie électronique via le guichet unique au plus tard le dernier jour du mois qui suit la période concernée. La période de déclaration correspond à un trimestre civil pour le régime non Union (OSS non UE).”
Captured from DGFiP (impots.gouv.fr) on 2026-08-23
last day of the month after the month endsVerified 2026-08-23
Who files
Taxable persons registered for the import scheme with France as member state of identification, for distance sales of imported goods of intrinsic value under EUR 150. Non-EU-established persons must appoint an intermédiaire. CGI art. 298 sexdecies H. Payment falls on the same date.
Notes
The import scheme is monthly: the declaration and the payment are due on the last day of the following month — 28 or 29 February for the January period. There is no weekend shift: DGFiP states that 'lorsque la date limite de dépôt intervient pendant un week-end ou un jour férié, elle n'est pas reportée', and tells filers to bring the filing and the payment forward. The next-working-day shift that applies to a CA3 does not reach the guichet unique. 31 October 2026 and 31 July 2027 are Saturdays and 31 January 2027 a Sunday; none of them moves. Payment counts on the date de valeur, when the sum reaches the collecting accountant's Banque de France account, and the declaration's numéro de référence unique must go in the transfer's zone motif. Nil returns are compulsory and repeated non-filing risks exclusion from the guichet. The declaration cannot be filed early. Corrections go in a later declaration within three years.
“Si vous êtes inscrit au régime importation, la déclaration est mensuelle. Vous devez déposer la déclaration de la TVA due au titre des opérations réalisées entre le premier et le dernier jour du mois au plus tard le dernier jour du mois suivant, même si vous n'avez aucune prestation imposable au cours de ce trimestre (cas d'une déclaration « néant »).”
Open full size Captured from DGFiP (impots.gouv.fr) on 2026-08-23
TVA only — direct tax, payroll (DSN/PASRAU), CFE/CVAE, TGAP, excise and insurance-premium tax appear on the same DGFiP calendrier fiscal but are out of scope here, as are the agricultural VAT regimes, which run their own cycle. Your CA3 due date is personal to you. CGI annexe IV article 39 staggers it by legal form, département and SIREN digits, and your actual date is shown in your espace professionnel. This calendar shows the outer edge of the window DGFiP publishes — the 24th cohort, the latest one — so a filer in the earliest cohort is due nine days before the date shown here. BOI-TVA-DECLA-20-20-10-10 §190 tabulates due days of the 15th, 16th, 17th, 19th, 20th, 21st, 23rd and 24th by département, legal form, surname initial and SIREN band. A deadline falling on a public holiday shifts to the next working day (CGI ann. IV art. 39, 1, 3°). Franchise-en-base businesses that do not import (up to €85,000 goods / €37,500 services, exit at €93,500 / €41,250) have no VAT filing obligation and so appear nowhere here; lower sector-specific thresholds apply to lawyers, authors and performing artists (€50,000 / €55,000 and €35,000 / €38,500). The proposed single €25,000 threshold was repealed outright by loi n° 2025-1044 du 3 novembre 2025, not merely deferred. The régime simplifié is abolished from 1 January 2027 (loi n° 2025-127, article 38), so the CA12 and both acomptes on this calendar are ending obligations. Businesses leaving it move to the CA3 and file quarterly unless their turnover plus taxable acquisitions exceeded €1,000,000 in the previous calendar year or exceeds €1,100,000 in the current year; DGFiP switches them automatically. A business whose financial year closes between July and November 2027 still owes one last acompte in July 2027 (if its VAT for the previous year exceeded €1,000) and a final CA12E within three months of its year end. Not shown here: the monthly franchise opt-out under CGI article 293 F, which DGFiP lists on every month's calendar but which is an election rather than a filing; and the one-month extension available to authorised filers under the régime des acomptes provisionnels. From 1 January 2027 the legislative VAT provisions move from the CGI into Book II of the Code des impositions sur les biens et services (CIBS) under Ordonnance n° 2025-1247, as amended by Ordonnance n° 2026-671 of 27 July 2026, which put the move back from 1 September 2026. Old CGI references may still be used until 30 June 2028, existing doctrine remains applicable, and article numbers cited here are from the source that states each rule.
What this calendar does not list
Not yet covered E-invoicing / e-reporting cycle — France's e-reporting regime has been in force since 1 September 2026 for large enterprises, mid-sized enterprises (ETIs) and single VAT taxpayers, and applies to SMEs and micro-enterprises from 1 September 2027. Its transmission deadlines depend on the VAT regime: monthly régime réel normal filers transmit transaction data three times a month, by décade, ten days after each ten-day period ends; quarterly filers transmit monthly; franchise businesses every two months, by a date between the 25th and the 30th of the month following the period. Payment data follow a monthly cycle for régime réel normal filers. Not shown as dated rows yet: the ten-day cycle cannot be represented in this calendar, and DGFiP's own summary table words the monthly deadline as 'before the 10th of the following month' where its official commentary says 'within ten days of the end of the period', a one-day difference this calendar will not guess at. DGFiP's calendrier fiscal carries no e-reporting entry.
New France rules taking effect
Confirmed changes from the weekly scan — each links to its full record with the official source.
Which France tax deadlines does this calendar cover?
11 recurring indirect-tax obligations — TVA returns, payments and related filings — each with the due-date rule, who must file, and the official source that states the deadline. Direct-tax, payroll and company-registry deadlines are out of scope.
How current are these due dates?
Every obligation carries the date it was last verified against its official source (newest: 2026-10-21). Law-change dates come from the weekly Last Week in Taxes scan and link to their full change records.
Do the dates account for weekends and public holidays?
No — the calendar shows the statutory due date. Where the authority shifts deadlines falling on non-working days, the obligation notes say so. Confirm against the linked official source before relying on a date.
