If you are a micro-entrepreneur, self-employed (entreprise individuelle), or company that operates under the simplified VAT regime (régime réel simplifié de TVA – yearly turnover less than 840 000€ for sales of goods and hospitality services and 254 000€ for other services in 2024), here is how you need to proceed.

In July and in December of the year in question, you need make an advanced payment of VAT. The amount is calculated based on the total amount of VAT due for the last year. In July you pay 55% of that amount, and in December – 40%.

So for example, if the total amount of VAT to be paid in 2023 was 10 000€, you will have to pay 5 500€ in July 2024, and 4000€ in December. You still need to keep an eye on your turnover, and if your actual VAT due for the period is higher by over 10%, you need to adjust the amount of the advance payment. If your total VAT due for the previous year was less then 1 000€, you don’t have to do the advance payments – only the final declaration.

The first year you are in business (or VAT registereds) is an exception. Since there is no previous history, the real amount of VAT due is calculated. In July your advance payment will be 80% of the tax due for the period of January-June, and in December 80% of the tax due for July-November.

By the 2nd working day of May next year (unless were are talking about a company with tax year different to calendar year), you need to file your actual VAT declaration (called CA12). For example, the declaration for 2024 is to be filed by the 5th of May 2025. The amount of VAT to be paid on that declaration is compared to what you paid in advanced payments, and you either need to pay the difference, or get a credit deductible from your next July advance payment.

To continue with our example, the total amount of advanced payments is 9 500€. If your actual VAT due for 2024, as calculated on the declaration to be filed in 2026 is 10 000€, you will have to pay 500€ in May 2025, and if it is 9 000€, you get a credit of 500€. This credit can be deducted from your advanced payment due in July (or claimed back under certain circumstances).

You need to go through your professional account on impots.gouv.fr to declare and pay your advance payment amounts, and file the CA12.