VAT return — form CA3

CA3: a section-by-section
guide to the form

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.

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— In brief
Form
no. 3310-CA3 (CERFA 10963)
Applicable regime
Standard actual regime (French Tax Code, art. 287, 1 and 2)
Frequency
Monthly, or quarterly where annual VAT is < €4,000
E-filing
Mandatory (EDI or EFI) since 1 October 2014
BOFiP
BOI-TVA-DECLA-20-20-10
— 01

Two sections, around one hundred lines

The CA3 is built around two sections only. Section A reports the net-of-VAT amount of the transactions carried out, first the taxed ones (lines A1 to B5), then the untaxed ones (lines E1 to F9). Section B computes the tax: output VAT, deductible VAT, then the credit or the amount payable. The lines are pre-numbered and their characterisation is 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 recapitulative statement and the DES triggers an automatic cross-check, then a request for clarification, then a tax audit if the answer is not convincing.

— 03

Three pitfalls frequently identified in the firm's audits

Box E2 "other non-taxable transactions" filled in incorrectly

This is the number one pitfall in audits. Services supplied to a customer established abroad, supplies under a tax suspension or franchise regime, transfers of a going concern relieved by article 257 bis and transactions reverse-charged by the customer all belong in box E2; they are frequently reported by mistake in box E1, which is reserved for exports outside the European Union, or omitted altogether. Two mirror-image errors complete the picture. Taxable self-supplies belong in line A2, never in E2. As for subcontracted construction work under article 283, 2 nonies, the line depends on which side you are on: the subcontractor, who does not charge the tax, reports the net-of-VAT amount of its work in E2, whereas the principal, liable for the reverse-charged tax, reports that amount in A2, accounts for the tax at the applicable rate in section B and deducts it under the ordinary rules (BOI-TVA-DECLA-10-10-20, § 537). The consequence of a wrong allocation: a discrepancy with the annual tax return package, a request for clarification, and sometimes a challenge to the taxation ratio.

Reverse charge omitted or reported incorrectly

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.

— 02

The building blocks of the form

Section A, taxed transactions: lines A1 to B5

A1: taxable transactions making up the turnover. A2: specific taxable transactions, disposals of fixed assets, self-supplies and, above all, reverse-charged construction subcontracting (French Tax Code, art. 283, 2 nonies). A3: purchases of services from a provider not established in France. A4: taxable imports. B2: intra-Community acquisitions. B5: rebates and credit notes, never as a negative figure.

Section A, untaxed transactions: the notorious box E2

E1: exports outside the European Union. Box E2, "other non-taxable transactions": supplies under a tax suspension or franchise regime, transfers of a going concern relieved by article 257 bis, transactions reverse-charged by the customer, exempt transactions, the non-taxable portion of margin-scheme transactions and services supplied to a customer established abroad. F2: exempt intra-Community supplies. F6: purchases free of tax (art. 275). F9: internal transactions of a VAT group.

Section B, output VAT: lines 08 to 17

Base and tax by rate: lines 08, 09 and 9B for mainland France, the standard rate being 20%; T6 for the 2.1% rate; lines 10, 11 and T1 to T5 for the overseas departments and Corsica. Line 15: repayments of previously deducted VAT, including those arising under article 207 of Annex II. Line 17: the tax due on the intra-Community acquisitions reported in B2. Line 16: the total.

Section B, deductible VAT: lines 19 to 24

Line 19: goods qualifying as fixed assets. Line 20: other goods and services. Line 21: additional deductions, including deductions omitted since 1 January of the second preceding year, deduction rights transferred to you, the additional deduction under article 207 of Annex II, tax wrongly paid and definitively unpaid invoices (art. 272). Line 22: carry-forward of the previous credit, with 22A for the flat-rate taxation ratio. Line 23: total deductible VAT.

Credit and refund: lines 25 to 27

Where deductible VAT exceeds output VAT, the balance appears as a credit on line 25. The refund claim is made on line 26, from €760 for a monthly or quarterly claim covering January to November, and from €150 for the annual claim covering December or the fourth quarter. Any balance not refunded is carried forward on line 27 and picked up on line 22 of the next return. A credit for which a refund has been claimed can no longer be offset.

Corrections, groups and the correspondence box

Spontaneous corrections go through line 2C (excess) and line 5B (shortfall), and the correspondence box must then state the nature of the error, the returns concerned and how the correction was computed. Groups have their own lines: AA and AB for consolidated payment (French Tax Code, art. 1693 ter), box 0001 and schedule 3310-M-AU for the single taxable person (art. 256 C).

— Frequently asked questions

How should box E2 of the CA3 be filled in?

According to the official guidance notes to the form, box E2 reports the other non-taxable transactions making up your turnover. Six families belong there: supplies under a tax suspension regime (French Tax Code, art. 277 A and 298) or free of tax (art. 275); transfers of a going concern relieved from VAT by article 257 bis; transactions on which the tax is reverse-charged by the customer (waste and recoverable materials, gas and electricity, emission allowances, electronic communications, construction work under art. 283, 2 nonies); supplies declared through the one-stop shop; exempt transactions and the non-taxable portion of margin-scheme transactions; and finally services supplied to a customer established abroad, even where taxed in that customer's country. The practical reflex: attach each of these families to a distinct accounting account, failing which the total on the line becomes impossible to substantiate when the tax office asks.

What is the difference between box E1 and box E2 of the CA3?

Box E1: exports outside the European Union exempt under article 262, I, 2° of the French Tax Code, which open the way to the tax-free purchase procedure reported on line F6. Box E2: all the other non-taxable transactions making up the turnover, as listed above. Beware of a common confusion: exempt intra-Community supplies belong neither in E1 nor in E2 but on line F2. An incorrect characterisation between those three lines distorts the calculation of the taxation ratio (French Tax Code, Annex II, art. 206).

What is the time limit for correcting an erroneous CA3?

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).

Must a CA3 be filed even if there were no transactions?

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.

Is the quarterly CA3 automatic or elective?

Elective, not automatic. Monthly filing is the default regime: it applies to any taxable person who does not come under another filing regime (Code of taxes on goods and services, art. D. 161-26, 1°, a). Quarterly filing is reserved for a taxable person whose VAT became chargeable in the previous calendar year in an amount below €4,000 and who elects for that regime (Code of taxes on goods and services, art. D. 161-26, 1°, b; French Tax Code, art. 287, 2). At €4,000 or above, monthly filing is compulsory. Below the threshold, staying monthly requires no formality and often remains preferable where a recurring VAT credit calls for faster refunds.

How does the CA3 tie in with the recapitulative statement and the DES?

Exempt intra-Community supplies of goods, reported on line F2 of the CA3, must match in value the VAT recapitulative statement filed with customs (the former DEB, split since 2022 into a tax statement and a statistical survey). Intra-Community supplies of services, reported on line E2, must match the total of the DES (European declaration of services). Symmetrically, the intra-Community acquisitions on line B2 must find their tax on line 17. These cross-checks are automated: a discrepancy triggers a request for clarification.

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