The CA3 (form no. 3310-CA3, CERFA 10963) is the monthly or quarterly VAT return filed by businesses under the standard actual regime (French Tax Code, art. 287). This page reviews the main sections and lines of the form, together with the recurring pitfalls identified in the firm's audits and the applicable BOFiP references. Updated for the 2026 version of the form.
The CA3 is structured around six main sections (A to F) covering taxable transactions, exempt or out-of-scope transactions, the calculation of output VAT, the calculation of deductible VAT, the VAT credit or VAT due, and special transactions. Each section contains several pre-numbered lines whose order and characterisation are strict: an incorrect allocation mechanically distorts the calculation of the VAT due or of the credit.
The right reflex: link each CA3 line to one or more specific accounting entries. The accounts of the French chart of accounts (4457, 4456, 44551, 44567 depending on the nature of the transaction) form the foundation. A monthly VAT reconciliation is the minimum control tool for businesses with material exposure.
The practical stake: the CA3 is now analysed automatically by the tax authorities through the EDI e-filing channels. An inconsistency with the annual tax return package or with the DEB/DES triggers an automatic cross-check, then a request for clarification, then a tax audit if the answer is not convincing.
This is the number one pitfall in audits. Intra-group recharges, out-of-scope indemnities, self-supplies and transactions under tax suspension are frequently reported by mistake in box E1 (exempt with the right to deduct) or omitted altogether. Consequence: a discrepancy with the annual tax return package, questions from the local tax office (SIE), and sometimes a reassessment of the deduction ratio.
Reverse-charge transactions (construction subcontracting, intra-Community acquisitions, cross-border B2B services) must be reported simultaneously as output VAT (in the dedicated line of section B) and as deductible VAT (subject to the deduction ratio). Reporting the output side only results in a surcharge; reporting the deductible side only results in an outright loss.
Tax identification of the taxable person (SIRET, intra-Community VAT number), period covered by the return (month or quarter), filing date. The "nil" statement can be used if no taxable transaction was carried out, but filing remains mandatory as long as the business is a taxable person. Failure to file triggers the penalties of French Tax Code art. 1728 (10% by default, 40% after formal notice).
Breakdown by rate: 20% (line 08, standard rate), 10% (line 09 A, hotels/on-site catering), 5.5% (line 09 B, food/books/etc.), 2.1% (super-reduced rate). Specific lines cover intra-Community supplies (06), exports (04) and intra-Community reverse charge (3 B). Cross-line consistency is checked automatically.
Exempt or out-of-scope transactions do not generate output VAT but must be reported to ensure consistency with the accounts. Box E2 of the CA3: other non-taxable transactions. It is the most misused box in practice: recharges between establishments, indemnities, transactions under a tax suspension regime, and so on. An incorrect E1/E2/E3 allocation may prompt questions from the local tax office (SIE) where there is a discrepancy with the annual tax return package.
Total output VAT (line 16) is set against total deductible VAT (line 23). If output > deductible: VAT payable (line 28). If deductible > output: VAT credit (line 25), which can be carried forward or refunded. The additional amount payable (line 29) is computed with any adjustments (lines 18, 19, 20).
Taxpayers in a VAT credit position may claim a refund using form 3519. Conditions: credit of at least €760 (monthly) or at least €150 (annual). Time limits vary by regime. The tax authorities have a power of on-site inspection (LPF L.198 A). See our dedicated analysis.
Any special transaction that does not fit within sections B to E: construction-sector reverse charge (French Tax Code 283, 2 nonies), gas/electricity reverse charge, distinct sectors of activity (French Tax Code 213), transactions under tax suspension (bonded tax warehouses). The technicality of this section often justifies an annual audit by a tax lawyer, especially for businesses combining several regimes.
Box E2 of the CA3 covers the other non-taxable transactions that fall neither within exports, nor intra-Community supplies, nor an exemption carrying the right to deduct. In practice, it includes: intra-group recharges at cost, out-of-scope indemnities (damages, insurance indemnities), residual self-supplies, transactions under tax suspension (bonded tax warehouses), as well as certain non-taxable subsidies. The practical reflex: reconcile box E2 with a dedicated accounting account (often a sub-account of 708 or 758) and keep the detailed supporting documents to answer any request from the local tax office (SIE). An incorrect allocation between E1 and E2 distorts the taxation ratio (French Tax Code, Annex II, art. 206).
Box E1: transactions that are exempt with the right to deduct input VAT (intra-Community supplies, exports, certain banking transactions). The taxpayer retains the right to deduct on the related costs. Box E2: other non-taxable transactions, meaning out-of-scope transactions, recharges at cost, non-taxable indemnities and transactions under suspension. The right to deduct on the related costs may be restricted (an analysis is required). In practice, an incorrect E1/E2 characterisation distorts the calculation of the taxation ratio (French Tax Code, Annex II, art. 206).
An error can be corrected by filing an amended return as long as the tax authorities' reassessment period has not expired. For VAT, that period is governed by article L.176 of the LPF (and not article L.169, which governs the ordinary rules for personal and corporate income tax): 3 years in principle from the year in which the tax became chargeable (L.176 para. 1), extended to 10 years in the event of an undisclosed activity (L.176 para. 2). Article 1649 A of the French Tax Code, sometimes wrongly invoked, deals exclusively with foreign accounts and does not apply to VAT. A voluntary correction before any audit limits the penalty to late-payment interest alone (French Tax Code 1727).
Yes. As long as the business is a taxable person, the CA3 is mandatory. If no transaction was carried out, the return is filed with a "nil" statement. Failure to file triggers the penalties of French Tax Code art. 1728: 10% by default, 40% where a formal notice remains unanswered, 80% in the event of an undisclosed activity.
It applies as of right where the annual VAT due does not exceed €4,000 (French Tax Code, art. 287, 2). Above that threshold, monthly filing applies. A business may opt for monthly filing even below the threshold (useful where a recurring VAT credit makes faster refunds worthwhile).
Intra-Community supplies (box 06 of the CA3) must match the total of the DEB (intra-Community trade in goods declaration) in value. Intra-Community supplies of services (box 04 of the CA3) must match the total of the DES (European declaration of services). A discrepancy systematically triggers a request for clarification.
Regimes (standard actual, simplified, franchise), 2026 thresholds, penalties and obligations.
Voir la page Sub-pageA decision tree between the standard actual regime and the simplified regime.
Voir la page VATOn-site inspection procedure for refund claims (LPF L.198 A).
Voir la page VATCorrecting VAT wrongly stated on an invoice (French Tax Code 283, 3).
Voir la pageConfidential initial discussion: CA3/accounts consistency audit, structured voluntary correction, defence in the event of a tax audit.
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