BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//Lookuptax//Compliance Calendar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:France tax deadlines
X-WR-CALDESC:Recurring indirect-tax filing and payment deadlines for Franc
 e\, from lookuptax.com/compliance-calendar
X-PUBLISHED-TTL:P7D
BEGIN:VEVENT
UID:fr-etat-recapitulatif-tva-2026-10-12@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20261012
DTEND;VALUE=DATE:20261013
SUMMARY:France: État récapitulatif TVA — intra-EU goods listing
DESCRIPTION:Businesses making intra-EU supplies of goods\, from the first 
 euro — there is no threshold. Filed with the customs administration (DGDD
 I)\, which collects it on behalf of DGFiP.\nSource: DGDDI (douane.gouv.fr
 ) — https://www.douane.gouv.fr/fiche/calendrier-des-declarations-relative
 s-letat-recapitulatif-tva-et-aux-des\nLast verified: 2026-10-21
URL:https://lookuptax.com/compliance-calendar/france#fr-etat-recapitulatif
 -tva
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-des-services-2026-10-12@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20261012
DTEND;VALUE=DATE:20261013
SUMMARY:France: Déclaration européenne de services (DES)
DESCRIPTION:Businesses supplying services to VAT-registered customers in o
 ther EU member states where the customer accounts for the tax under the r
 everse charge.\nSource: DGDDI (douane.gouv.fr) — https://www.douane.gouv.
 fr/fiche/calendrier-des-declarations-relatives-letat-recapitulatif-tva-et
 -aux-des\nLast verified: 2026-10-21
URL:https://lookuptax.com/compliance-calendar/france#fr-des-services
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ca3-monthly-2026-10-24@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20261024
DTEND;VALUE=DATE:20261025
SUMMARY:France: Déclaration CA3 — monthly VAT return (régime réel normal)
DESCRIPTION:Businesses under the régime réel normal that file monthly. Unt
 il 31 December 2026 that means turnover above €840\,000 for goods or €254
 \,000 for services\, legal exclusion from the régime simplifié\, or optio
 n\, without having taken the quarterly option available below €4\,000 of 
 annual VAT payable. From 1 January 2027\, when the régime simplifié is ab
 olished\, 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\, includin
 g existing monthly filers below €1\,000\,000 that do not ask to move to q
 uarterly. Payment accompanies the return: CGI article 1692 requires the t
 ax to be paid at the moment of filing\, so there is no separate payment d
 ate.\nSource: DGFiP (impots.gouv.fr) — https://www.impots.gouv.fr/profess
 ionnel/calendrier-fiscal/2026-12\nLast verified: 2026-10-21
URL:https://lookuptax.com/compliance-calendar/france#fr-ca3-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ca3-quarterly-2026-10-24@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20261024
DTEND;VALUE=DATE:20261025
SUMMARY:France: Déclaration CA3 — quarterly VAT return
DESCRIPTION: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 fil
 ing becomes the rule where turnover plus taxable acquisitions did not exc
 eed €1\,000\,000 in the previous calendar year and does not exceed €1\,10
 0\,000 in the current year. Former régime simplifié businesses are switch
 ed automatically by DGFiP\, and existing monthly filers under €1\,000\,00
 0 may ask their tax office to move to quarterly. Payment accompanies the 
 return.\nSource: DGFiP (BOFiP-Impôts) — https://bofip.impots.gouv.fr/bofi
 p/1001-PGP.html\nLast verified: 2026-10-21
URL:https://lookuptax.com/compliance-calendar/france#fr-ca3-quarterly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-oss-regime-de-l-union-2026-10-31@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20261031
DTEND;VALUE=DATE:20261101
SUMMARY:France: Déclaration TVA guichet unique — régime de l'Union (OSS UE
 )
DESCRIPTION: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 » i
 n the espace professionnel\; the competent office is the pôle national Gu
 ichet TVA commerce en ligne at Noyon. CGI art. 298 sexdecies G. Payment f
 alls on the same date.\nPeriod: Q3 2026\nSource: DGFiP (impots.gouv.fr) —
  https://www.impots.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast v
 erified: 2026-08-23
URL:https://lookuptax.com/compliance-calendar/france#fr-oss-regime-de-l-un
 ion
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-oss-regime-hors-union-2026-10-31@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20261031
DTEND;VALUE=DATE:20261101
SUMMARY:France: Déclaration TVA guichet unique — régime hors Union (OSS no
 n UE)
DESCRIPTION:Taxable persons NOT established in the EU supplying services t
 o EU consumers\, with France as member state of identification. CGI art. 
 298 sexdecies F. Same deadline as the Union scheme and an entirely differ
 ent filer population\, which is why it is a separate row.\nPeriod: Q3 202
 6\nSource: DGFiP (impots.gouv.fr) — https://www.impots.gouv.fr/sites/defa
 ult/files/media/3_Documentation/fiches_focus/nid_25428_guichet_unique_tva
 _declaration_regime_non_union.pdf\nLast verified: 2026-08-23
URL:https://lookuptax.com/compliance-calendar/france#fr-oss-regime-hors-un
 ion
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ioss-regime-d-importation-2026-10-31@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20261031
DTEND;VALUE=DATE:20261101
SUMMARY:France: Déclaration TVA guichet unique — régime d'importation (IOS
 S)
DESCRIPTION:Taxable persons registered for the import scheme with France a
 s member state of identification\, for distance sales of imported goods o
 f intrinsic value under EUR 150. Non-EU-established persons must appoint 
 an intermédiaire. CGI art. 298 sexdecies H. Payment falls on the same dat
 e.\nPeriod: September 2026\nSource: DGFiP (impots.gouv.fr) — https://www.
 impots.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast verified: 2026
 -08-23
URL:https://lookuptax.com/compliance-calendar/france#fr-ioss-regime-d-impo
 rtation
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-etat-recapitulatif-tva-2026-11-13@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20261113
DTEND;VALUE=DATE:20261114
SUMMARY:France: État récapitulatif TVA — intra-EU goods listing
DESCRIPTION:Businesses making intra-EU supplies of goods\, from the first 
 euro — there is no threshold. Filed with the customs administration (DGDD
 I)\, which collects it on behalf of DGFiP.\nSource: DGDDI (douane.gouv.fr
 ) — https://www.douane.gouv.fr/fiche/calendrier-des-declarations-relative
 s-letat-recapitulatif-tva-et-aux-des\nLast verified: 2026-10-21
URL:https://lookuptax.com/compliance-calendar/france#fr-etat-recapitulatif
 -tva
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-des-services-2026-11-13@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20261113
DTEND;VALUE=DATE:20261114
SUMMARY:France: Déclaration européenne de services (DES)
DESCRIPTION:Businesses supplying services to VAT-registered customers in o
 ther EU member states where the customer accounts for the tax under the r
 everse charge.\nSource: DGDDI (douane.gouv.fr) — https://www.douane.gouv.
 fr/fiche/calendrier-des-declarations-relatives-letat-recapitulatif-tva-et
 -aux-des\nLast verified: 2026-10-21
URL:https://lookuptax.com/compliance-calendar/france#fr-des-services
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ca3-monthly-2026-11-24@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20261124
DTEND;VALUE=DATE:20261125
SUMMARY:France: Déclaration CA3 — monthly VAT return (régime réel normal)
DESCRIPTION:Businesses under the régime réel normal that file monthly. Unt
 il 31 December 2026 that means turnover above €840\,000 for goods or €254
 \,000 for services\, legal exclusion from the régime simplifié\, or optio
 n\, without having taken the quarterly option available below €4\,000 of 
 annual VAT payable. From 1 January 2027\, when the régime simplifié is ab
 olished\, 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\, includin
 g existing monthly filers below €1\,000\,000 that do not ask to move to q
 uarterly. Payment accompanies the return: CGI article 1692 requires the t
 ax to be paid at the moment of filing\, so there is no separate payment d
 ate.\nSource: DGFiP (impots.gouv.fr) — https://www.impots.gouv.fr/profess
 ionnel/calendrier-fiscal/2026-12\nLast verified: 2026-10-21
URL:https://lookuptax.com/compliance-calendar/france#fr-ca3-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ioss-regime-d-importation-2026-11-30@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20261130
DTEND;VALUE=DATE:20261201
SUMMARY:France: Déclaration TVA guichet unique — régime d'importation (IOS
 S)
DESCRIPTION:Taxable persons registered for the import scheme with France a
 s member state of identification\, for distance sales of imported goods o
 f intrinsic value under EUR 150. Non-EU-established persons must appoint 
 an intermédiaire. CGI art. 298 sexdecies H. Payment falls on the same dat
 e.\nPeriod: October 2026\nSource: DGFiP (impots.gouv.fr) — https://www.im
 pots.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast verified: 2026-0
 8-23
URL:https://lookuptax.com/compliance-calendar/france#fr-ioss-regime-d-impo
 rtation
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-etat-recapitulatif-tva-2026-12-11@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20261211
DTEND;VALUE=DATE:20261212
SUMMARY:France: État récapitulatif TVA — intra-EU goods listing
DESCRIPTION:Businesses making intra-EU supplies of goods\, from the first 
 euro — there is no threshold. Filed with the customs administration (DGDD
 I)\, which collects it on behalf of DGFiP.\nSource: DGDDI (douane.gouv.fr
 ) — https://www.douane.gouv.fr/fiche/calendrier-des-declarations-relative
 s-letat-recapitulatif-tva-et-aux-des\nLast verified: 2026-10-21
URL:https://lookuptax.com/compliance-calendar/france#fr-etat-recapitulatif
 -tva
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-des-services-2026-12-11@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20261211
DTEND;VALUE=DATE:20261212
SUMMARY:France: Déclaration européenne de services (DES)
DESCRIPTION:Businesses supplying services to VAT-registered customers in o
 ther EU member states where the customer accounts for the tax under the r
 everse charge.\nSource: DGDDI (douane.gouv.fr) — https://www.douane.gouv.
 fr/fiche/calendrier-des-declarations-relatives-letat-recapitulatif-tva-et
 -aux-des\nLast verified: 2026-10-21
URL:https://lookuptax.com/compliance-calendar/france#fr-des-services
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ca3-monthly-2026-12-24@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20261224
DTEND;VALUE=DATE:20261225
SUMMARY:France: Déclaration CA3 — monthly VAT return (régime réel normal)
DESCRIPTION:Businesses under the régime réel normal that file monthly. Unt
 il 31 December 2026 that means turnover above €840\,000 for goods or €254
 \,000 for services\, legal exclusion from the régime simplifié\, or optio
 n\, without having taken the quarterly option available below €4\,000 of 
 annual VAT payable. From 1 January 2027\, when the régime simplifié is ab
 olished\, 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\, includin
 g existing monthly filers below €1\,000\,000 that do not ask to move to q
 uarterly. Payment accompanies the return: CGI article 1692 requires the t
 ax to be paid at the moment of filing\, so there is no separate payment d
 ate.\nSource: DGFiP (impots.gouv.fr) — https://www.impots.gouv.fr/profess
 ionnel/calendrier-fiscal/2026-12\nLast verified: 2026-10-21
URL:https://lookuptax.com/compliance-calendar/france#fr-ca3-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-rsi-acomptes-2026-12-24@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20261224
DTEND;VALUE=DATE:20261225
SUMMARY:France: Acomptes de TVA — RSI instalments (form 3514)
DESCRIPTION:Régime simplifié filers\, who pay two instalments toward the a
 nnual 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 f
 inancial year is the calendar year or closes between January and June 202
 7.\nSource: DGFiP (BOFiP-Impôts) — https://bofip.impots.gouv.fr/bofip/242
 1-PGP.html\nLast verified: 2026-10-21
URL:https://lookuptax.com/compliance-calendar/france#fr-rsi-acomptes
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ioss-regime-d-importation-2026-12-31@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20261231
DTEND;VALUE=DATE:20270101
SUMMARY:France: Déclaration TVA guichet unique — régime d'importation (IOS
 S)
DESCRIPTION:Taxable persons registered for the import scheme with France a
 s member state of identification\, for distance sales of imported goods o
 f intrinsic value under EUR 150. Non-EU-established persons must appoint 
 an intermédiaire. CGI art. 298 sexdecies H. Payment falls on the same dat
 e.\nPeriod: November 2026\nSource: DGFiP (impots.gouv.fr) — https://www.i
 mpots.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast verified: 2026-
 08-23
URL:https://lookuptax.com/compliance-calendar/france#fr-ioss-regime-d-impo
 rtation
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-etat-recapitulatif-tva-2027-01-13@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20270113
DTEND;VALUE=DATE:20270114
SUMMARY:France: État récapitulatif TVA — intra-EU goods listing
DESCRIPTION:Businesses making intra-EU supplies of goods\, from the first 
 euro — there is no threshold. Filed with the customs administration (DGDD
 I)\, which collects it on behalf of DGFiP.\nSource: DGDDI (douane.gouv.fr
 ) — https://www.douane.gouv.fr/fiche/calendrier-des-declarations-relative
 s-letat-recapitulatif-tva-et-aux-des\nLast verified: 2026-10-21
URL:https://lookuptax.com/compliance-calendar/france#fr-etat-recapitulatif
 -tva
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-des-services-2027-01-13@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20270113
DTEND;VALUE=DATE:20270114
SUMMARY:France: Déclaration européenne de services (DES)
DESCRIPTION:Businesses supplying services to VAT-registered customers in o
 ther EU member states where the customer accounts for the tax under the r
 everse charge.\nSource: DGDDI (douane.gouv.fr) — https://www.douane.gouv.
 fr/fiche/calendrier-des-declarations-relatives-letat-recapitulatif-tva-et
 -aux-des\nLast verified: 2026-10-21
URL:https://lookuptax.com/compliance-calendar/france#fr-des-services
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ca3-monthly-2027-01-24@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20270124
DTEND;VALUE=DATE:20270125
SUMMARY:France: Déclaration CA3 — monthly VAT return (régime réel normal)
DESCRIPTION:Businesses under the régime réel normal that file monthly. Unt
 il 31 December 2026 that means turnover above €840\,000 for goods or €254
 \,000 for services\, legal exclusion from the régime simplifié\, or optio
 n\, without having taken the quarterly option available below €4\,000 of 
 annual VAT payable. From 1 January 2027\, when the régime simplifié is ab
 olished\, 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\, includin
 g existing monthly filers below €1\,000\,000 that do not ask to move to q
 uarterly. Payment accompanies the return: CGI article 1692 requires the t
 ax to be paid at the moment of filing\, so there is no separate payment d
 ate.\nSource: DGFiP (impots.gouv.fr) — https://www.impots.gouv.fr/profess
 ionnel/calendrier-fiscal/2026-12\nLast verified: 2026-10-21
URL:https://lookuptax.com/compliance-calendar/france#fr-ca3-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ca3-quarterly-2027-01-24@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20270124
DTEND;VALUE=DATE:20270125
SUMMARY:France: Déclaration CA3 — quarterly VAT return
DESCRIPTION: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 fil
 ing becomes the rule where turnover plus taxable acquisitions did not exc
 eed €1\,000\,000 in the previous calendar year and does not exceed €1\,10
 0\,000 in the current year. Former régime simplifié businesses are switch
 ed automatically by DGFiP\, and existing monthly filers under €1\,000\,00
 0 may ask their tax office to move to quarterly. Payment accompanies the 
 return.\nSource: DGFiP (BOFiP-Impôts) — https://bofip.impots.gouv.fr/bofi
 p/1001-PGP.html\nLast verified: 2026-10-21
URL:https://lookuptax.com/compliance-calendar/france#fr-ca3-quarterly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-oss-regime-de-l-union-2027-01-31@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20270131
DTEND;VALUE=DATE:20270201
SUMMARY:France: Déclaration TVA guichet unique — régime de l'Union (OSS UE
 )
DESCRIPTION: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 » i
 n the espace professionnel\; the competent office is the pôle national Gu
 ichet TVA commerce en ligne at Noyon. CGI art. 298 sexdecies G. Payment f
 alls on the same date.\nPeriod: Q4 2026\nSource: DGFiP (impots.gouv.fr) —
  https://www.impots.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast v
 erified: 2026-08-23
URL:https://lookuptax.com/compliance-calendar/france#fr-oss-regime-de-l-un
 ion
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-oss-regime-hors-union-2027-01-31@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20270131
DTEND;VALUE=DATE:20270201
SUMMARY:France: Déclaration TVA guichet unique — régime hors Union (OSS no
 n UE)
DESCRIPTION:Taxable persons NOT established in the EU supplying services t
 o EU consumers\, with France as member state of identification. CGI art. 
 298 sexdecies F. Same deadline as the Union scheme and an entirely differ
 ent filer population\, which is why it is a separate row.\nPeriod: Q4 202
 6\nSource: DGFiP (impots.gouv.fr) — https://www.impots.gouv.fr/sites/defa
 ult/files/media/3_Documentation/fiches_focus/nid_25428_guichet_unique_tva
 _declaration_regime_non_union.pdf\nLast verified: 2026-08-23
URL:https://lookuptax.com/compliance-calendar/france#fr-oss-regime-hors-un
 ion
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ioss-regime-d-importation-2027-01-31@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20270131
DTEND;VALUE=DATE:20270201
SUMMARY:France: Déclaration TVA guichet unique — régime d'importation (IOS
 S)
DESCRIPTION:Taxable persons registered for the import scheme with France a
 s member state of identification\, for distance sales of imported goods o
 f intrinsic value under EUR 150. Non-EU-established persons must appoint 
 an intermédiaire. CGI art. 298 sexdecies H. Payment falls on the same dat
 e.\nPeriod: December 2026\nSource: DGFiP (impots.gouv.fr) — https://www.i
 mpots.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast verified: 2026-
 08-23
URL:https://lookuptax.com/compliance-calendar/france#fr-ioss-regime-d-impo
 rtation
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ca3-monthly-2027-02-24@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20270224
DTEND;VALUE=DATE:20270225
SUMMARY:France: Déclaration CA3 — monthly VAT return (régime réel normal)
DESCRIPTION:Businesses under the régime réel normal that file monthly. Unt
 il 31 December 2026 that means turnover above €840\,000 for goods or €254
 \,000 for services\, legal exclusion from the régime simplifié\, or optio
 n\, without having taken the quarterly option available below €4\,000 of 
 annual VAT payable. From 1 January 2027\, when the régime simplifié is ab
 olished\, 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\, includin
 g existing monthly filers below €1\,000\,000 that do not ask to move to q
 uarterly. Payment accompanies the return: CGI article 1692 requires the t
 ax to be paid at the moment of filing\, so there is no separate payment d
 ate.\nSource: DGFiP (impots.gouv.fr) — https://www.impots.gouv.fr/profess
 ionnel/calendrier-fiscal/2026-12\nLast verified: 2026-10-21
URL:https://lookuptax.com/compliance-calendar/france#fr-ca3-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ioss-regime-d-importation-2027-02-28@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20270228
DTEND;VALUE=DATE:20270301
SUMMARY:France: Déclaration TVA guichet unique — régime d'importation (IOS
 S)
DESCRIPTION:Taxable persons registered for the import scheme with France a
 s member state of identification\, for distance sales of imported goods o
 f intrinsic value under EUR 150. Non-EU-established persons must appoint 
 an intermédiaire. CGI art. 298 sexdecies H. Payment falls on the same dat
 e.\nPeriod: January 2027\nSource: DGFiP (impots.gouv.fr) — https://www.im
 pots.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast verified: 2026-0
 8-23
URL:https://lookuptax.com/compliance-calendar/france#fr-ioss-regime-d-impo
 rtation
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ca3-monthly-2027-03-24@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20270324
DTEND;VALUE=DATE:20270325
SUMMARY:France: Déclaration CA3 — monthly VAT return (régime réel normal)
DESCRIPTION:Businesses under the régime réel normal that file monthly. Unt
 il 31 December 2026 that means turnover above €840\,000 for goods or €254
 \,000 for services\, legal exclusion from the régime simplifié\, or optio
 n\, without having taken the quarterly option available below €4\,000 of 
 annual VAT payable. From 1 January 2027\, when the régime simplifié is ab
 olished\, 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\, includin
 g existing monthly filers below €1\,000\,000 that do not ask to move to q
 uarterly. Payment accompanies the return: CGI article 1692 requires the t
 ax to be paid at the moment of filing\, so there is no separate payment d
 ate.\nSource: DGFiP (impots.gouv.fr) — https://www.impots.gouv.fr/profess
 ionnel/calendrier-fiscal/2026-12\nLast verified: 2026-10-21
URL:https://lookuptax.com/compliance-calendar/france#fr-ca3-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ioss-regime-d-importation-2027-03-31@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20270331
DTEND;VALUE=DATE:20270401
SUMMARY:France: Déclaration TVA guichet unique — régime d'importation (IOS
 S)
DESCRIPTION:Taxable persons registered for the import scheme with France a
 s member state of identification\, for distance sales of imported goods o
 f intrinsic value under EUR 150. Non-EU-established persons must appoint 
 an intermédiaire. CGI art. 298 sexdecies H. Payment falls on the same dat
 e.\nPeriod: February 2027\nSource: DGFiP (impots.gouv.fr) — https://www.i
 mpots.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast verified: 2026-
 08-23
URL:https://lookuptax.com/compliance-calendar/france#fr-ioss-regime-d-impo
 rtation
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ca3-monthly-2027-04-24@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20270424
DTEND;VALUE=DATE:20270425
SUMMARY:France: Déclaration CA3 — monthly VAT return (régime réel normal)
DESCRIPTION:Businesses under the régime réel normal that file monthly. Unt
 il 31 December 2026 that means turnover above €840\,000 for goods or €254
 \,000 for services\, legal exclusion from the régime simplifié\, or optio
 n\, without having taken the quarterly option available below €4\,000 of 
 annual VAT payable. From 1 January 2027\, when the régime simplifié is ab
 olished\, 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\, includin
 g existing monthly filers below €1\,000\,000 that do not ask to move to q
 uarterly. Payment accompanies the return: CGI article 1692 requires the t
 ax to be paid at the moment of filing\, so there is no separate payment d
 ate.\nSource: DGFiP (impots.gouv.fr) — https://www.impots.gouv.fr/profess
 ionnel/calendrier-fiscal/2026-12\nLast verified: 2026-10-21
URL:https://lookuptax.com/compliance-calendar/france#fr-ca3-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ca3-quarterly-2027-04-24@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20270424
DTEND;VALUE=DATE:20270425
SUMMARY:France: Déclaration CA3 — quarterly VAT return
DESCRIPTION: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 fil
 ing becomes the rule where turnover plus taxable acquisitions did not exc
 eed €1\,000\,000 in the previous calendar year and does not exceed €1\,10
 0\,000 in the current year. Former régime simplifié businesses are switch
 ed automatically by DGFiP\, and existing monthly filers under €1\,000\,00
 0 may ask their tax office to move to quarterly. Payment accompanies the 
 return.\nSource: DGFiP (BOFiP-Impôts) — https://bofip.impots.gouv.fr/bofi
 p/1001-PGP.html\nLast verified: 2026-10-21
URL:https://lookuptax.com/compliance-calendar/france#fr-ca3-quarterly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-oss-regime-de-l-union-2027-04-30@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20270430
DTEND;VALUE=DATE:20270501
SUMMARY:France: Déclaration TVA guichet unique — régime de l'Union (OSS UE
 )
DESCRIPTION: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 » i
 n the espace professionnel\; the competent office is the pôle national Gu
 ichet TVA commerce en ligne at Noyon. CGI art. 298 sexdecies G. Payment f
 alls on the same date.\nPeriod: Q1 2027\nSource: DGFiP (impots.gouv.fr) —
  https://www.impots.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast v
 erified: 2026-08-23
URL:https://lookuptax.com/compliance-calendar/france#fr-oss-regime-de-l-un
 ion
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-oss-regime-hors-union-2027-04-30@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20270430
DTEND;VALUE=DATE:20270501
SUMMARY:France: Déclaration TVA guichet unique — régime hors Union (OSS no
 n UE)
DESCRIPTION:Taxable persons NOT established in the EU supplying services t
 o EU consumers\, with France as member state of identification. CGI art. 
 298 sexdecies F. Same deadline as the Union scheme and an entirely differ
 ent filer population\, which is why it is a separate row.\nPeriod: Q1 202
 7\nSource: DGFiP (impots.gouv.fr) — https://www.impots.gouv.fr/sites/defa
 ult/files/media/3_Documentation/fiches_focus/nid_25428_guichet_unique_tva
 _declaration_regime_non_union.pdf\nLast verified: 2026-08-23
URL:https://lookuptax.com/compliance-calendar/france#fr-oss-regime-hors-un
 ion
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ioss-regime-d-importation-2027-04-30@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20270430
DTEND;VALUE=DATE:20270501
SUMMARY:France: Déclaration TVA guichet unique — régime d'importation (IOS
 S)
DESCRIPTION:Taxable persons registered for the import scheme with France a
 s member state of identification\, for distance sales of imported goods o
 f intrinsic value under EUR 150. Non-EU-established persons must appoint 
 an intermédiaire. CGI art. 298 sexdecies H. Payment falls on the same dat
 e.\nPeriod: March 2027\nSource: DGFiP (impots.gouv.fr) — https://www.impo
 ts.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast verified: 2026-08-
 23
URL:https://lookuptax.com/compliance-calendar/france#fr-ioss-regime-d-impo
 rtation
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ca12-annual-2027-05-04@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20270504
DTEND;VALUE=DATE:20270505
SUMMARY:France: Déclaration CA12 — annual VAT return (régime simplifié)
DESCRIPTION:Businesses under the régime simplifié d'imposition (RSI)\, fil
 ing form 3517-S for the calendar year. Businesses with a non-calendar fin
 ancial year file the CA12-E within 3 months of their year end.\nSource: D
 GFiP (impots.gouv.fr) — https://www.impots.gouv.fr/actualite/le-regime-si
 mplifie-dimposition-la-tva-est-supprime-compter-du-1er-janvier-2027\nLast
  verified: 2026-10-21
URL:https://lookuptax.com/compliance-calendar/france#fr-ca12-annual
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ca3-monthly-2027-05-24@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20270524
DTEND;VALUE=DATE:20270525
SUMMARY:France: Déclaration CA3 — monthly VAT return (régime réel normal)
DESCRIPTION:Businesses under the régime réel normal that file monthly. Unt
 il 31 December 2026 that means turnover above €840\,000 for goods or €254
 \,000 for services\, legal exclusion from the régime simplifié\, or optio
 n\, without having taken the quarterly option available below €4\,000 of 
 annual VAT payable. From 1 January 2027\, when the régime simplifié is ab
 olished\, 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\, includin
 g existing monthly filers below €1\,000\,000 that do not ask to move to q
 uarterly. Payment accompanies the return: CGI article 1692 requires the t
 ax to be paid at the moment of filing\, so there is no separate payment d
 ate.\nSource: DGFiP (impots.gouv.fr) — https://www.impots.gouv.fr/profess
 ionnel/calendrier-fiscal/2026-12\nLast verified: 2026-10-21
URL:https://lookuptax.com/compliance-calendar/france#fr-ca3-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ioss-regime-d-importation-2027-05-31@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20270531
DTEND;VALUE=DATE:20270601
SUMMARY:France: Déclaration TVA guichet unique — régime d'importation (IOS
 S)
DESCRIPTION:Taxable persons registered for the import scheme with France a
 s member state of identification\, for distance sales of imported goods o
 f intrinsic value under EUR 150. Non-EU-established persons must appoint 
 an intermédiaire. CGI art. 298 sexdecies H. Payment falls on the same dat
 e.\nPeriod: April 2027\nSource: DGFiP (impots.gouv.fr) — https://www.impo
 ts.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast verified: 2026-08-
 23
URL:https://lookuptax.com/compliance-calendar/france#fr-ioss-regime-d-impo
 rtation
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ca3-monthly-2027-06-24@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20270624
DTEND;VALUE=DATE:20270625
SUMMARY:France: Déclaration CA3 — monthly VAT return (régime réel normal)
DESCRIPTION:Businesses under the régime réel normal that file monthly. Unt
 il 31 December 2026 that means turnover above €840\,000 for goods or €254
 \,000 for services\, legal exclusion from the régime simplifié\, or optio
 n\, without having taken the quarterly option available below €4\,000 of 
 annual VAT payable. From 1 January 2027\, when the régime simplifié is ab
 olished\, 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\, includin
 g existing monthly filers below €1\,000\,000 that do not ask to move to q
 uarterly. Payment accompanies the return: CGI article 1692 requires the t
 ax to be paid at the moment of filing\, so there is no separate payment d
 ate.\nSource: DGFiP (impots.gouv.fr) — https://www.impots.gouv.fr/profess
 ionnel/calendrier-fiscal/2026-12\nLast verified: 2026-10-21
URL:https://lookuptax.com/compliance-calendar/france#fr-ca3-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ioss-regime-d-importation-2027-06-30@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20270630
DTEND;VALUE=DATE:20270701
SUMMARY:France: Déclaration TVA guichet unique — régime d'importation (IOS
 S)
DESCRIPTION:Taxable persons registered for the import scheme with France a
 s member state of identification\, for distance sales of imported goods o
 f intrinsic value under EUR 150. Non-EU-established persons must appoint 
 an intermédiaire. CGI art. 298 sexdecies H. Payment falls on the same dat
 e.\nPeriod: May 2027\nSource: DGFiP (impots.gouv.fr) — https://www.impots
 .gouv.fr/professionnel/je-declare-et-je-paie-0\nLast verified: 2026-08-23
URL:https://lookuptax.com/compliance-calendar/france#fr-ioss-regime-d-impo
 rtation
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ca3-monthly-2027-07-24@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20270724
DTEND;VALUE=DATE:20270725
SUMMARY:France: Déclaration CA3 — monthly VAT return (régime réel normal)
DESCRIPTION:Businesses under the régime réel normal that file monthly. Unt
 il 31 December 2026 that means turnover above €840\,000 for goods or €254
 \,000 for services\, legal exclusion from the régime simplifié\, or optio
 n\, without having taken the quarterly option available below €4\,000 of 
 annual VAT payable. From 1 January 2027\, when the régime simplifié is ab
 olished\, 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\, includin
 g existing monthly filers below €1\,000\,000 that do not ask to move to q
 uarterly. Payment accompanies the return: CGI article 1692 requires the t
 ax to be paid at the moment of filing\, so there is no separate payment d
 ate.\nSource: DGFiP (impots.gouv.fr) — https://www.impots.gouv.fr/profess
 ionnel/calendrier-fiscal/2026-12\nLast verified: 2026-10-21
URL:https://lookuptax.com/compliance-calendar/france#fr-ca3-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ca3-quarterly-2027-07-24@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20270724
DTEND;VALUE=DATE:20270725
SUMMARY:France: Déclaration CA3 — quarterly VAT return
DESCRIPTION: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 fil
 ing becomes the rule where turnover plus taxable acquisitions did not exc
 eed €1\,000\,000 in the previous calendar year and does not exceed €1\,10
 0\,000 in the current year. Former régime simplifié businesses are switch
 ed automatically by DGFiP\, and existing monthly filers under €1\,000\,00
 0 may ask their tax office to move to quarterly. Payment accompanies the 
 return.\nSource: DGFiP (BOFiP-Impôts) — https://bofip.impots.gouv.fr/bofi
 p/1001-PGP.html\nLast verified: 2026-10-21
URL:https://lookuptax.com/compliance-calendar/france#fr-ca3-quarterly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-oss-regime-de-l-union-2027-07-31@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20270731
DTEND;VALUE=DATE:20270801
SUMMARY:France: Déclaration TVA guichet unique — régime de l'Union (OSS UE
 )
DESCRIPTION: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 » i
 n the espace professionnel\; the competent office is the pôle national Gu
 ichet TVA commerce en ligne at Noyon. CGI art. 298 sexdecies G. Payment f
 alls on the same date.\nPeriod: Q2 2027\nSource: DGFiP (impots.gouv.fr) —
  https://www.impots.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast v
 erified: 2026-08-23
URL:https://lookuptax.com/compliance-calendar/france#fr-oss-regime-de-l-un
 ion
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-oss-regime-hors-union-2027-07-31@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20270731
DTEND;VALUE=DATE:20270801
SUMMARY:France: Déclaration TVA guichet unique — régime hors Union (OSS no
 n UE)
DESCRIPTION:Taxable persons NOT established in the EU supplying services t
 o EU consumers\, with France as member state of identification. CGI art. 
 298 sexdecies F. Same deadline as the Union scheme and an entirely differ
 ent filer population\, which is why it is a separate row.\nPeriod: Q2 202
 7\nSource: DGFiP (impots.gouv.fr) — https://www.impots.gouv.fr/sites/defa
 ult/files/media/3_Documentation/fiches_focus/nid_25428_guichet_unique_tva
 _declaration_regime_non_union.pdf\nLast verified: 2026-08-23
URL:https://lookuptax.com/compliance-calendar/france#fr-oss-regime-hors-un
 ion
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ioss-regime-d-importation-2027-07-31@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20270731
DTEND;VALUE=DATE:20270801
SUMMARY:France: Déclaration TVA guichet unique — régime d'importation (IOS
 S)
DESCRIPTION:Taxable persons registered for the import scheme with France a
 s member state of identification\, for distance sales of imported goods o
 f intrinsic value under EUR 150. Non-EU-established persons must appoint 
 an intermédiaire. CGI art. 298 sexdecies H. Payment falls on the same dat
 e.\nPeriod: June 2027\nSource: DGFiP (impots.gouv.fr) — https://www.impot
 s.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast verified: 2026-08-2
 3
URL:https://lookuptax.com/compliance-calendar/france#fr-ioss-regime-d-impo
 rtation
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ca3-monthly-2027-08-24@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20270824
DTEND;VALUE=DATE:20270825
SUMMARY:France: Déclaration CA3 — monthly VAT return (régime réel normal)
DESCRIPTION:Businesses under the régime réel normal that file monthly. Unt
 il 31 December 2026 that means turnover above €840\,000 for goods or €254
 \,000 for services\, legal exclusion from the régime simplifié\, or optio
 n\, without having taken the quarterly option available below €4\,000 of 
 annual VAT payable. From 1 January 2027\, when the régime simplifié is ab
 olished\, 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\, includin
 g existing monthly filers below €1\,000\,000 that do not ask to move to q
 uarterly. Payment accompanies the return: CGI article 1692 requires the t
 ax to be paid at the moment of filing\, so there is no separate payment d
 ate.\nSource: DGFiP (impots.gouv.fr) — https://www.impots.gouv.fr/profess
 ionnel/calendrier-fiscal/2026-12\nLast verified: 2026-10-21
URL:https://lookuptax.com/compliance-calendar/france#fr-ca3-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ioss-regime-d-importation-2027-08-31@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20270831
DTEND;VALUE=DATE:20270901
SUMMARY:France: Déclaration TVA guichet unique — régime d'importation (IOS
 S)
DESCRIPTION:Taxable persons registered for the import scheme with France a
 s member state of identification\, for distance sales of imported goods o
 f intrinsic value under EUR 150. Non-EU-established persons must appoint 
 an intermédiaire. CGI art. 298 sexdecies H. Payment falls on the same dat
 e.\nPeriod: July 2027\nSource: DGFiP (impots.gouv.fr) — https://www.impot
 s.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast verified: 2026-08-2
 3
URL:https://lookuptax.com/compliance-calendar/france#fr-ioss-regime-d-impo
 rtation
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ca3-monthly-2027-09-24@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20270924
DTEND;VALUE=DATE:20270925
SUMMARY:France: Déclaration CA3 — monthly VAT return (régime réel normal)
DESCRIPTION:Businesses under the régime réel normal that file monthly. Unt
 il 31 December 2026 that means turnover above €840\,000 for goods or €254
 \,000 for services\, legal exclusion from the régime simplifié\, or optio
 n\, without having taken the quarterly option available below €4\,000 of 
 annual VAT payable. From 1 January 2027\, when the régime simplifié is ab
 olished\, 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\, includin
 g existing monthly filers below €1\,000\,000 that do not ask to move to q
 uarterly. Payment accompanies the return: CGI article 1692 requires the t
 ax to be paid at the moment of filing\, so there is no separate payment d
 ate.\nSource: DGFiP (impots.gouv.fr) — https://www.impots.gouv.fr/profess
 ionnel/calendrier-fiscal/2026-12\nLast verified: 2026-10-21
URL:https://lookuptax.com/compliance-calendar/france#fr-ca3-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ioss-regime-d-importation-2027-09-30@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20270930
DTEND;VALUE=DATE:20271001
SUMMARY:France: Déclaration TVA guichet unique — régime d'importation (IOS
 S)
DESCRIPTION:Taxable persons registered for the import scheme with France a
 s member state of identification\, for distance sales of imported goods o
 f intrinsic value under EUR 150. Non-EU-established persons must appoint 
 an intermédiaire. CGI art. 298 sexdecies H. Payment falls on the same dat
 e.\nPeriod: August 2027\nSource: DGFiP (impots.gouv.fr) — https://www.imp
 ots.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast verified: 2026-08
 -23
URL:https://lookuptax.com/compliance-calendar/france#fr-ioss-regime-d-impo
 rtation
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ca3-monthly-2027-10-24@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20271024
DTEND;VALUE=DATE:20271025
SUMMARY:France: Déclaration CA3 — monthly VAT return (régime réel normal)
DESCRIPTION:Businesses under the régime réel normal that file monthly. Unt
 il 31 December 2026 that means turnover above €840\,000 for goods or €254
 \,000 for services\, legal exclusion from the régime simplifié\, or optio
 n\, without having taken the quarterly option available below €4\,000 of 
 annual VAT payable. From 1 January 2027\, when the régime simplifié is ab
 olished\, 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\, includin
 g existing monthly filers below €1\,000\,000 that do not ask to move to q
 uarterly. Payment accompanies the return: CGI article 1692 requires the t
 ax to be paid at the moment of filing\, so there is no separate payment d
 ate.\nSource: DGFiP (impots.gouv.fr) — https://www.impots.gouv.fr/profess
 ionnel/calendrier-fiscal/2026-12\nLast verified: 2026-10-21
URL:https://lookuptax.com/compliance-calendar/france#fr-ca3-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ca3-quarterly-2027-10-24@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20271024
DTEND;VALUE=DATE:20271025
SUMMARY:France: Déclaration CA3 — quarterly VAT return
DESCRIPTION: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 fil
 ing becomes the rule where turnover plus taxable acquisitions did not exc
 eed €1\,000\,000 in the previous calendar year and does not exceed €1\,10
 0\,000 in the current year. Former régime simplifié businesses are switch
 ed automatically by DGFiP\, and existing monthly filers under €1\,000\,00
 0 may ask their tax office to move to quarterly. Payment accompanies the 
 return.\nSource: DGFiP (BOFiP-Impôts) — https://bofip.impots.gouv.fr/bofi
 p/1001-PGP.html\nLast verified: 2026-10-21
URL:https://lookuptax.com/compliance-calendar/france#fr-ca3-quarterly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-oss-regime-de-l-union-2027-10-31@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20271031
DTEND;VALUE=DATE:20271101
SUMMARY:France: Déclaration TVA guichet unique — régime de l'Union (OSS UE
 )
DESCRIPTION: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 » i
 n the espace professionnel\; the competent office is the pôle national Gu
 ichet TVA commerce en ligne at Noyon. CGI art. 298 sexdecies G. Payment f
 alls on the same date.\nPeriod: Q3 2027\nSource: DGFiP (impots.gouv.fr) —
  https://www.impots.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast v
 erified: 2026-08-23
URL:https://lookuptax.com/compliance-calendar/france#fr-oss-regime-de-l-un
 ion
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-oss-regime-hors-union-2027-10-31@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20271031
DTEND;VALUE=DATE:20271101
SUMMARY:France: Déclaration TVA guichet unique — régime hors Union (OSS no
 n UE)
DESCRIPTION:Taxable persons NOT established in the EU supplying services t
 o EU consumers\, with France as member state of identification. CGI art. 
 298 sexdecies F. Same deadline as the Union scheme and an entirely differ
 ent filer population\, which is why it is a separate row.\nPeriod: Q3 202
 7\nSource: DGFiP (impots.gouv.fr) — https://www.impots.gouv.fr/sites/defa
 ult/files/media/3_Documentation/fiches_focus/nid_25428_guichet_unique_tva
 _declaration_regime_non_union.pdf\nLast verified: 2026-08-23
URL:https://lookuptax.com/compliance-calendar/france#fr-oss-regime-hors-un
 ion
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ioss-regime-d-importation-2027-10-31@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20271031
DTEND;VALUE=DATE:20271101
SUMMARY:France: Déclaration TVA guichet unique — régime d'importation (IOS
 S)
DESCRIPTION:Taxable persons registered for the import scheme with France a
 s member state of identification\, for distance sales of imported goods o
 f intrinsic value under EUR 150. Non-EU-established persons must appoint 
 an intermédiaire. CGI art. 298 sexdecies H. Payment falls on the same dat
 e.\nPeriod: September 2027\nSource: DGFiP (impots.gouv.fr) — https://www.
 impots.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast verified: 2026
 -08-23
URL:https://lookuptax.com/compliance-calendar/france#fr-ioss-regime-d-impo
 rtation
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ca3-monthly-2027-11-24@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20271124
DTEND;VALUE=DATE:20271125
SUMMARY:France: Déclaration CA3 — monthly VAT return (régime réel normal)
DESCRIPTION:Businesses under the régime réel normal that file monthly. Unt
 il 31 December 2026 that means turnover above €840\,000 for goods or €254
 \,000 for services\, legal exclusion from the régime simplifié\, or optio
 n\, without having taken the quarterly option available below €4\,000 of 
 annual VAT payable. From 1 January 2027\, when the régime simplifié is ab
 olished\, 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\, includin
 g existing monthly filers below €1\,000\,000 that do not ask to move to q
 uarterly. Payment accompanies the return: CGI article 1692 requires the t
 ax to be paid at the moment of filing\, so there is no separate payment d
 ate.\nSource: DGFiP (impots.gouv.fr) — https://www.impots.gouv.fr/profess
 ionnel/calendrier-fiscal/2026-12\nLast verified: 2026-10-21
URL:https://lookuptax.com/compliance-calendar/france#fr-ca3-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ioss-regime-d-importation-2027-11-30@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20271130
DTEND;VALUE=DATE:20271201
SUMMARY:France: Déclaration TVA guichet unique — régime d'importation (IOS
 S)
DESCRIPTION:Taxable persons registered for the import scheme with France a
 s member state of identification\, for distance sales of imported goods o
 f intrinsic value under EUR 150. Non-EU-established persons must appoint 
 an intermédiaire. CGI art. 298 sexdecies H. Payment falls on the same dat
 e.\nPeriod: October 2027\nSource: DGFiP (impots.gouv.fr) — https://www.im
 pots.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast verified: 2026-0
 8-23
URL:https://lookuptax.com/compliance-calendar/france#fr-ioss-regime-d-impo
 rtation
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ca3-monthly-2027-12-24@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20271224
DTEND;VALUE=DATE:20271225
SUMMARY:France: Déclaration CA3 — monthly VAT return (régime réel normal)
DESCRIPTION:Businesses under the régime réel normal that file monthly. Unt
 il 31 December 2026 that means turnover above €840\,000 for goods or €254
 \,000 for services\, legal exclusion from the régime simplifié\, or optio
 n\, without having taken the quarterly option available below €4\,000 of 
 annual VAT payable. From 1 January 2027\, when the régime simplifié is ab
 olished\, 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\, includin
 g existing monthly filers below €1\,000\,000 that do not ask to move to q
 uarterly. Payment accompanies the return: CGI article 1692 requires the t
 ax to be paid at the moment of filing\, so there is no separate payment d
 ate.\nSource: DGFiP (impots.gouv.fr) — https://www.impots.gouv.fr/profess
 ionnel/calendrier-fiscal/2026-12\nLast verified: 2026-10-21
URL:https://lookuptax.com/compliance-calendar/france#fr-ca3-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ioss-regime-d-importation-2027-12-31@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20271231
DTEND;VALUE=DATE:20280101
SUMMARY:France: Déclaration TVA guichet unique — régime d'importation (IOS
 S)
DESCRIPTION:Taxable persons registered for the import scheme with France a
 s member state of identification\, for distance sales of imported goods o
 f intrinsic value under EUR 150. Non-EU-established persons must appoint 
 an intermédiaire. CGI art. 298 sexdecies H. Payment falls on the same dat
 e.\nPeriod: November 2027\nSource: DGFiP (impots.gouv.fr) — https://www.i
 mpots.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast verified: 2026-
 08-23
URL:https://lookuptax.com/compliance-calendar/france#fr-ioss-regime-d-impo
 rtation
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-oss-regime-de-l-union-2028-01-31@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20280131
DTEND;VALUE=DATE:20280201
SUMMARY:France: Déclaration TVA guichet unique — régime de l'Union (OSS UE
 )
DESCRIPTION: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 » i
 n the espace professionnel\; the competent office is the pôle national Gu
 ichet TVA commerce en ligne at Noyon. CGI art. 298 sexdecies G. Payment f
 alls on the same date.\nPeriod: Q4 2027\nSource: DGFiP (impots.gouv.fr) —
  https://www.impots.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast v
 erified: 2026-08-23
URL:https://lookuptax.com/compliance-calendar/france#fr-oss-regime-de-l-un
 ion
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-oss-regime-hors-union-2028-01-31@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20280131
DTEND;VALUE=DATE:20280201
SUMMARY:France: Déclaration TVA guichet unique — régime hors Union (OSS no
 n UE)
DESCRIPTION:Taxable persons NOT established in the EU supplying services t
 o EU consumers\, with France as member state of identification. CGI art. 
 298 sexdecies F. Same deadline as the Union scheme and an entirely differ
 ent filer population\, which is why it is a separate row.\nPeriod: Q4 202
 7\nSource: DGFiP (impots.gouv.fr) — https://www.impots.gouv.fr/sites/defa
 ult/files/media/3_Documentation/fiches_focus/nid_25428_guichet_unique_tva
 _declaration_regime_non_union.pdf\nLast verified: 2026-08-23
URL:https://lookuptax.com/compliance-calendar/france#fr-oss-regime-hors-un
 ion
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ioss-regime-d-importation-2028-01-31@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20280131
DTEND;VALUE=DATE:20280201
SUMMARY:France: Déclaration TVA guichet unique — régime d'importation (IOS
 S)
DESCRIPTION:Taxable persons registered for the import scheme with France a
 s member state of identification\, for distance sales of imported goods o
 f intrinsic value under EUR 150. Non-EU-established persons must appoint 
 an intermédiaire. CGI art. 298 sexdecies H. Payment falls on the same dat
 e.\nPeriod: December 2027\nSource: DGFiP (impots.gouv.fr) — https://www.i
 mpots.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast verified: 2026-
 08-23
URL:https://lookuptax.com/compliance-calendar/france#fr-ioss-regime-d-impo
 rtation
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ioss-regime-d-importation-2028-02-29@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20280229
DTEND;VALUE=DATE:20280301
SUMMARY:France: Déclaration TVA guichet unique — régime d'importation (IOS
 S)
DESCRIPTION:Taxable persons registered for the import scheme with France a
 s member state of identification\, for distance sales of imported goods o
 f intrinsic value under EUR 150. Non-EU-established persons must appoint 
 an intermédiaire. CGI art. 298 sexdecies H. Payment falls on the same dat
 e.\nPeriod: January 2028\nSource: DGFiP (impots.gouv.fr) — https://www.im
 pots.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast verified: 2026-0
 8-23
URL:https://lookuptax.com/compliance-calendar/france#fr-ioss-regime-d-impo
 rtation
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ioss-regime-d-importation-2028-03-31@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20280331
DTEND;VALUE=DATE:20280401
SUMMARY:France: Déclaration TVA guichet unique — régime d'importation (IOS
 S)
DESCRIPTION:Taxable persons registered for the import scheme with France a
 s member state of identification\, for distance sales of imported goods o
 f intrinsic value under EUR 150. Non-EU-established persons must appoint 
 an intermédiaire. CGI art. 298 sexdecies H. Payment falls on the same dat
 e.\nPeriod: February 2028\nSource: DGFiP (impots.gouv.fr) — https://www.i
 mpots.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast verified: 2026-
 08-23
URL:https://lookuptax.com/compliance-calendar/france#fr-ioss-regime-d-impo
 rtation
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-oss-regime-de-l-union-2028-04-30@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20280430
DTEND;VALUE=DATE:20280501
SUMMARY:France: Déclaration TVA guichet unique — régime de l'Union (OSS UE
 )
DESCRIPTION: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 » i
 n the espace professionnel\; the competent office is the pôle national Gu
 ichet TVA commerce en ligne at Noyon. CGI art. 298 sexdecies G. Payment f
 alls on the same date.\nPeriod: Q1 2028\nSource: DGFiP (impots.gouv.fr) —
  https://www.impots.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast v
 erified: 2026-08-23
URL:https://lookuptax.com/compliance-calendar/france#fr-oss-regime-de-l-un
 ion
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-oss-regime-hors-union-2028-04-30@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20280430
DTEND;VALUE=DATE:20280501
SUMMARY:France: Déclaration TVA guichet unique — régime hors Union (OSS no
 n UE)
DESCRIPTION:Taxable persons NOT established in the EU supplying services t
 o EU consumers\, with France as member state of identification. CGI art. 
 298 sexdecies F. Same deadline as the Union scheme and an entirely differ
 ent filer population\, which is why it is a separate row.\nPeriod: Q1 202
 8\nSource: DGFiP (impots.gouv.fr) — https://www.impots.gouv.fr/sites/defa
 ult/files/media/3_Documentation/fiches_focus/nid_25428_guichet_unique_tva
 _declaration_regime_non_union.pdf\nLast verified: 2026-08-23
URL:https://lookuptax.com/compliance-calendar/france#fr-oss-regime-hors-un
 ion
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ioss-regime-d-importation-2028-04-30@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20280430
DTEND;VALUE=DATE:20280501
SUMMARY:France: Déclaration TVA guichet unique — régime d'importation (IOS
 S)
DESCRIPTION:Taxable persons registered for the import scheme with France a
 s member state of identification\, for distance sales of imported goods o
 f intrinsic value under EUR 150. Non-EU-established persons must appoint 
 an intermédiaire. CGI art. 298 sexdecies H. Payment falls on the same dat
 e.\nPeriod: March 2028\nSource: DGFiP (impots.gouv.fr) — https://www.impo
 ts.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast verified: 2026-08-
 23
URL:https://lookuptax.com/compliance-calendar/france#fr-ioss-regime-d-impo
 rtation
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ioss-regime-d-importation-2028-05-31@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20280531
DTEND;VALUE=DATE:20280601
SUMMARY:France: Déclaration TVA guichet unique — régime d'importation (IOS
 S)
DESCRIPTION:Taxable persons registered for the import scheme with France a
 s member state of identification\, for distance sales of imported goods o
 f intrinsic value under EUR 150. Non-EU-established persons must appoint 
 an intermédiaire. CGI art. 298 sexdecies H. Payment falls on the same dat
 e.\nPeriod: April 2028\nSource: DGFiP (impots.gouv.fr) — https://www.impo
 ts.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast verified: 2026-08-
 23
URL:https://lookuptax.com/compliance-calendar/france#fr-ioss-regime-d-impo
 rtation
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ioss-regime-d-importation-2028-06-30@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20280630
DTEND;VALUE=DATE:20280701
SUMMARY:France: Déclaration TVA guichet unique — régime d'importation (IOS
 S)
DESCRIPTION:Taxable persons registered for the import scheme with France a
 s member state of identification\, for distance sales of imported goods o
 f intrinsic value under EUR 150. Non-EU-established persons must appoint 
 an intermédiaire. CGI art. 298 sexdecies H. Payment falls on the same dat
 e.\nPeriod: May 2028\nSource: DGFiP (impots.gouv.fr) — https://www.impots
 .gouv.fr/professionnel/je-declare-et-je-paie-0\nLast verified: 2026-08-23
URL:https://lookuptax.com/compliance-calendar/france#fr-ioss-regime-d-impo
 rtation
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-oss-regime-de-l-union-2028-07-31@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20280731
DTEND;VALUE=DATE:20280801
SUMMARY:France: Déclaration TVA guichet unique — régime de l'Union (OSS UE
 )
DESCRIPTION: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 » i
 n the espace professionnel\; the competent office is the pôle national Gu
 ichet TVA commerce en ligne at Noyon. CGI art. 298 sexdecies G. Payment f
 alls on the same date.\nPeriod: Q2 2028\nSource: DGFiP (impots.gouv.fr) —
  https://www.impots.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast v
 erified: 2026-08-23
URL:https://lookuptax.com/compliance-calendar/france#fr-oss-regime-de-l-un
 ion
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-oss-regime-hors-union-2028-07-31@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20280731
DTEND;VALUE=DATE:20280801
SUMMARY:France: Déclaration TVA guichet unique — régime hors Union (OSS no
 n UE)
DESCRIPTION:Taxable persons NOT established in the EU supplying services t
 o EU consumers\, with France as member state of identification. CGI art. 
 298 sexdecies F. Same deadline as the Union scheme and an entirely differ
 ent filer population\, which is why it is a separate row.\nPeriod: Q2 202
 8\nSource: DGFiP (impots.gouv.fr) — https://www.impots.gouv.fr/sites/defa
 ult/files/media/3_Documentation/fiches_focus/nid_25428_guichet_unique_tva
 _declaration_regime_non_union.pdf\nLast verified: 2026-08-23
URL:https://lookuptax.com/compliance-calendar/france#fr-oss-regime-hors-un
 ion
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ioss-regime-d-importation-2028-07-31@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20280731
DTEND;VALUE=DATE:20280801
SUMMARY:France: Déclaration TVA guichet unique — régime d'importation (IOS
 S)
DESCRIPTION:Taxable persons registered for the import scheme with France a
 s member state of identification\, for distance sales of imported goods o
 f intrinsic value under EUR 150. Non-EU-established persons must appoint 
 an intermédiaire. CGI art. 298 sexdecies H. Payment falls on the same dat
 e.\nPeriod: June 2028\nSource: DGFiP (impots.gouv.fr) — https://www.impot
 s.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast verified: 2026-08-2
 3
URL:https://lookuptax.com/compliance-calendar/france#fr-ioss-regime-d-impo
 rtation
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ioss-regime-d-importation-2028-08-31@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20280831
DTEND;VALUE=DATE:20280901
SUMMARY:France: Déclaration TVA guichet unique — régime d'importation (IOS
 S)
DESCRIPTION:Taxable persons registered for the import scheme with France a
 s member state of identification\, for distance sales of imported goods o
 f intrinsic value under EUR 150. Non-EU-established persons must appoint 
 an intermédiaire. CGI art. 298 sexdecies H. Payment falls on the same dat
 e.\nPeriod: July 2028\nSource: DGFiP (impots.gouv.fr) — https://www.impot
 s.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast verified: 2026-08-2
 3
URL:https://lookuptax.com/compliance-calendar/france#fr-ioss-regime-d-impo
 rtation
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ioss-regime-d-importation-2028-09-30@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20280930
DTEND;VALUE=DATE:20281001
SUMMARY:France: Déclaration TVA guichet unique — régime d'importation (IOS
 S)
DESCRIPTION:Taxable persons registered for the import scheme with France a
 s member state of identification\, for distance sales of imported goods o
 f intrinsic value under EUR 150. Non-EU-established persons must appoint 
 an intermédiaire. CGI art. 298 sexdecies H. Payment falls on the same dat
 e.\nPeriod: August 2028\nSource: DGFiP (impots.gouv.fr) — https://www.imp
 ots.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast verified: 2026-08
 -23
URL:https://lookuptax.com/compliance-calendar/france#fr-ioss-regime-d-impo
 rtation
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-oss-regime-de-l-union-2028-10-31@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20281031
DTEND;VALUE=DATE:20281101
SUMMARY:France: Déclaration TVA guichet unique — régime de l'Union (OSS UE
 )
DESCRIPTION: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 » i
 n the espace professionnel\; the competent office is the pôle national Gu
 ichet TVA commerce en ligne at Noyon. CGI art. 298 sexdecies G. Payment f
 alls on the same date.\nPeriod: Q3 2028\nSource: DGFiP (impots.gouv.fr) —
  https://www.impots.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast v
 erified: 2026-08-23
URL:https://lookuptax.com/compliance-calendar/france#fr-oss-regime-de-l-un
 ion
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-oss-regime-hors-union-2028-10-31@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20281031
DTEND;VALUE=DATE:20281101
SUMMARY:France: Déclaration TVA guichet unique — régime hors Union (OSS no
 n UE)
DESCRIPTION:Taxable persons NOT established in the EU supplying services t
 o EU consumers\, with France as member state of identification. CGI art. 
 298 sexdecies F. Same deadline as the Union scheme and an entirely differ
 ent filer population\, which is why it is a separate row.\nPeriod: Q3 202
 8\nSource: DGFiP (impots.gouv.fr) — https://www.impots.gouv.fr/sites/defa
 ult/files/media/3_Documentation/fiches_focus/nid_25428_guichet_unique_tva
 _declaration_regime_non_union.pdf\nLast verified: 2026-08-23
URL:https://lookuptax.com/compliance-calendar/france#fr-oss-regime-hors-un
 ion
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:fr-ioss-regime-d-importation-2028-10-31@lookuptax.com
DTSTAMP:20261021T000000Z
DTSTART;VALUE=DATE:20281031
DTEND;VALUE=DATE:20281101
SUMMARY:France: Déclaration TVA guichet unique — régime d'importation (IOS
 S)
DESCRIPTION:Taxable persons registered for the import scheme with France a
 s member state of identification\, for distance sales of imported goods o
 f intrinsic value under EUR 150. Non-EU-established persons must appoint 
 an intermédiaire. CGI art. 298 sexdecies H. Payment falls on the same dat
 e.\nPeriod: September 2028\nSource: DGFiP (impots.gouv.fr) — https://www.
 impots.gouv.fr/professionnel/je-declare-et-je-paie-0\nLast verified: 2026
 -08-23
URL:https://lookuptax.com/compliance-calendar/france#fr-ioss-regime-d-impo
 rtation
TRANSP:TRANSPARENT
END:VEVENT
END:VCALENDAR