Periodic VAT Return CA3

Note:

This topic is for NetSuite accounts that use the Country Tax Report page to generate the France VAT report. If you are using the Tax Reports (International) page, see What goes into each box – France VAT report.

With the Tax Reporting Framework SuiteApp installed with France Localization SuiteApp, you can generate the France Periodic VAT Return CA3. To generate the VAT report, see Generating the France FEC and SuiteTax–Based Reports. This report can be exported to PDF. To export a report, see Exporting a Country Tax Report.

The following tables describe the reported values on the France VAT report. It also shows the Search Type, Transaction Types, Tax Codes, Tax Transaction Types, and Tax Item Types filters that Tax Reporting Framework uses to get the values for each of the boxes on the report. These filters are automatically set up but can be modified. If you want to customize the report and configure the filters, see Customizing Localized Tax Returns.

• A. Transaction Amounts

• B. VAT Payable

• Credit

• Tax Payable

A. Transaction Amounts

Taxable Revenues (HT)

Line	Box	Report Label	Search Type	Transaction Types	Tax Codes	Tax Transaction Types	Tax Item Types	Amount
01	0979	Sales, services	Sales	Cash Refund Cash Sale Cash Memo Invoice	FR_RR FR_SR FR_SRR FR_SSRR	Domestic Sales	Goods Services	Amount
02	0981	Other Taxable Revenue	(Custom)
2A	0044	Purchases of intra-community services	Purchases	Bill Bill Credit	FR_RR_RC FR_SRR_RC FR_SR_RC FR_SSRR_RC	Intra-Community Purchases	Services	Net amount
2B	0045	Imports (companies that opted for the Reverse Charge system for import VAT)	Purchases	Bill Bill Credit	FR_RR_RC FR_SRR_RC FR_SR_RC FR_SSRR_RC	Imports	Goods Services	Net amount
03	0031	Remote sales taxable in another EC country, non-VAT registered customers - B2C sales	Purchases	Bill Bill Credit	FR_RR_RC FR_SRR_RC FR_SR_RC FR_SSRR_RC	Intra-Community Purchases	Goods	Net amount
3A	0030	Taxable deliveries of natural gas or electricity in France	(Custom)
3B	0040	Purchases of goods and services from a business not based in France	(Custom)
3C	0036	Adjustments/Payment of past due taxes	(Enter amount.)

To customize boxes 02, 0030, and 0040, see Customizing Localized Tax Returns.

To enter an amount on box 0036, see Making Adjustments on a Country Tax Report.

Non-Taxable Revenues

Line	Box	Report Label	Search Type	Transaction Types	Tax Codes	Tax Transaction Types	Tax Item Types	Amount
04	0032	Exports outside of the EU	Sales	Cash Refund Cash Sale Credit Memo Invoice	FR_ZR	Exports	Goods Services	Net amount
05	0033	Other non-taxable transactions	Sales	Cash Refund Cash Sale Credit Memo Invoice	FR_NL	Domestic Sales Exports Intra-Community Sales	Goods Services	Net amount
5A	0047	Sales of goods or services provided by non-French residents (Art 283-1 of Customs code)	(Custom)
06	0034	Intra-Community Purchases	Purchases	Bill Bill Credit	FR_RR_RC FR_SRR_RC FR_SR_RC FR_SSRR_RC	Intra-Community Purchases	Goods	Net amount
6A	0029	Non-taxable sales of natural gas or electricity in France	(Custom)
07	0037	Purchasing duty free	Purchases	Bill Bill Credit	FR_NL	Domestic Purchases Imports Intra-Community Purchases	Goods	Net amount
7A	0043	Intra-Community Sales, VAT registered customers	(Custom)
7B	0039	Adjustments/Payment of past due taxes	(Enter amount.)

To customize boxes 0047, 0029 and 0043, see Customizing Localized Tax Returns.

To enter an amount on box 0039, see Making Adjustments on a Country Tax Report.

B. VAT Payable

Net VAT excluding Balance due

Line	Box	Report Label	Search Type	Transaction Types	Tax Codes	Tax Transaction Types	Tax Item Types	Amount
-	-	Transactions carried out in France
08	207	Normal rate 20%	Sales	Cash Refund Cash Sale Credit Memo Invoice	FR_SR	Domestic Sales	Goods Services	Net amount and tax amount
09	0105	Reduced rate 5,5%	Sales	Cash Refund Cash Sale Credit Memo Invoice	FR_SRR	Domestic Sales	Goods Services	Net amount and tax amount
9B	0151	Reduced rate 10%	Sales	Cash Refund Cash Sale Credit Memo Invoice	FR_RR	Domestic Sales	Goods Services	Net amount and tax amount
-	-	Sales made on outer-continental France
10	0201	Normal rate 8,5%	(Custom)
11	0100	Reduced rate 2,1%	Sales	Cash Refund Cash Sale Credit Memo Invoice	FR_SSRR	Domestic Sales	Goods Services	Net amount and tax amount
-	-	Taxable operations at other rates
13	0900	Old rates	(Custom)
14	0950	Revenue taxable on a pre-determined rate	(Custom)
15	0600	VAT previously deducted now due - reverse VAT	(Custom)
5B	0602	Are to be added, including advance leave (in Euro)	(Data of the selected account.)
16	-	Total of the VAT gross (lines 08 to 5B)	(Autogenerated)
7C	0046	VAT on imports under the Reverse Charge mechanism	Purchases	Bill Bill Credit	FR_RR_RC FR_SRR_RC FR_SR_RC FR_SSRR_RC	Imports	Goods Services	Tax amount
17	0035	VAT due on intra-Community acquisitions	Purchases	Bill Bill Credit	FR_RR_RC FR_SRR_RC FR_SR_RC FR_SSRR_RC	Intra-Community Purchases	Goods	Tax amount
18	0038	VAT due on sales to customers in Monaco	(Custom)

The value reported on box 0602 is from the data of the selected account upon France tax return setup. To select an account and customize boxes 0900, 0950, 600 and 0038, see Customizing Localized Tax Returns.

VAT Deductible

Line	Box	Report Label	Search Type	Transaction Types	Tax Codes	Tax Transaction Types	Tax Item Types	Amount
19	0703	Property constituting fixed assets	(Custom)
20	0702	Other goods and services	Purchases	Bill Bill Credit	FR_RR FR_SR FR_SRR FR_SSRR	Domestic Purchases	Goods Services	Tax amount
			Purchases	Bill Bill Credit	FR_RR_RC FR_SRR_RC FR_SR_RC FR_SSRR_RC	Intra-Community Purchases	Goods Services	Tax amount
21	0059	Other deductible VAT (in line with VAT regulations)	(Enter amount.)
22	8001	Balance forward of the credit showing on line 27 of the previous VAT return	(Data of the selected account.)
2C	0603	Amounts to be charged, including holiday provisions (in Euro)	(Data of the selected account.)
22A	-	Provide the relevant unique taxation identifier applicable for the period, if different	(Autogenerated)
23	-	Total deductible VAT (lines 19 to 2C)	(Autogenerated)
24	0709	Composed of VAT not charged but which can be claimed by those who have a fix office in the outer-continental France	(Enter amount.)

To enter amounts on boxes 0059 and 0709, see Making Adjustments on a Country Tax Report.

The values reported on boxes 8001 and 0603 are from the data of the selected accounts upon France tax return setup. To select an account, see Customizing Localized Tax Returns.

Credit

Line	Box	Report Label	Details
25	0705	VAT Credit (Line 23 - line 16)	Autogenerated
26	8002	Refund requested on document N° 3519	Data of the selected account.
AA	8005	VAT credit transferred to the head company Group Reporting Summary (Line 25 - line 26) 3310-CA3G	Data of the selected account.
27	8003	Credit to be carried forward (line 25 - line 26 - line AA) (amount to be carried forward to line 22 of the following VAT return)	Autogenerated

The value reported on boxes 8002 and 8005 are from the data of the selected accounts upon France tax return setup. To select an account, see Customizing Localized Tax Returns.

Tax Payable

Line	Box	Report Label	Details
28	-	Net VAT amount due (line 16 - line 23)	Autogenerated
29	9979	Total tax calculated for annex form 3310 A-SD	Autogenerated
AB	9991	Total liabilities paid by the head company of the Group Reporting Summary 3310-CA3G (lines 28 + 29)	Data of the selected account.
32	-	Total amount payable (lines 28 + 29 - AB)	Autogenerated

To enter an amount on box 9979, see Making Adjustments on a Country Tax Report.

The value reported on box 9991 is from the data of the selected account upon France tax return setup. To select an account, see Customizing Localized Tax Returns.

To view the VAT report in detail, see Viewing a Generated Country Tax Report.

For more information about the reporting features of Tax Reporting Framework, see Tax Reporting Framework.

Related Topics

• Setting Up Country Tax Reporting Preferences
• Generating Localized Country Tax Reports
• Viewing a Generated Country Tax Report
• Making Adjustments on a Country Tax Report
• Exporting a Country Tax Report
• Customizing Localized Tax Returns
• Tax Reporting Framework Error Codes
• Known Limitations of Tax Reporting Framework

General Notices