What goes into each box – France VAT report
The following table shows how NetSuite uses the tax codes to get the values for the France TVA Form (2012).
A |
T |
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|
TAXED OPERATIONS (H.T.) |
|
NON-TAXED OPERATIONS |
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A1 |
Sales, services |
0979 |
Net amounts of sales with tax codes S-FR, R-FR, SR-FR, R1-FR, R2-FR, RC-FR, GAZ-FR |
E1 |
Exports outside of the EU |
0032 |
Net amount of sales with tax codes O-FR, OS-FR |
A2 |
Other Taxable Revenue |
0981 |
Net amount of sales with tax code Z-FR Net amount of purchases IS1-FR, IS2-FR, IS3-FR, IS4-FR, FA-FR, GAZ-FR |
E2 |
Other non-taxable transactions |
0033 |
Net amount of sales with tax code E-FR |
A3 |
Purchases of intra- |
0044 |
Net amount of purchases with tax code ESSP-FR, ESSS-FR |
E3 |
Sales of goods or services provided by non-French residents (Art 283-1 of Customs code) |
0047 |
Editable field |
A4 |
Imports (other than petroleum products) |
0056 |
Editable Field |
E4 |
Imports (other than petroleum products) |
0052 |
Editable field |
E5 |
Withdrawals from the suspensive tax regime (other than petroleum products) |
0053 |
Editable field |
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E6 |
Imports placed under a suspensive tax regime (other than petroleum products) |
0054 |
Editable field |
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A5 |
Withdrawals from the suspensive tax regime (other than petroleum products) |
0051 |
Editable Field |
F1 |
Intra- |
0055 |
Net amount of purchases with tax codes ES-FR, ER-FR, EZ-FR, ESSP-FR, ESR-FR |
F2 |
Intra- |
0034 |
Net amount of sales with tax codes ES-FR, ER-FR, EZ-FR, ESSS-FR, ESR-FR |
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F3 |
Non-taxable sales of natural gas or electricity in France |
0029 |
Editable Field |
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B1 |
Releases for consumption of petroleum products |
0048 |
Editable Field |
F4 |
Releases for consumption of petroleum products |
0049 |
Editable Field |
B2 |
Remote sales taxable in another EC country, non-VAT registered customers - B2C sales |
0031 |
Net amounts of purchases with tax codes ES-FR, ER-FR, EZ-FR, ESR-FR |
F5 |
Imports of petroleum products placed under a suspensive tax regime |
0050 |
Editable Field |
B3 |
Taxable deliveries of natural gas or electricity in France |
0030 |
Net amounts of sales with tax code GAZ-FR |
F6 |
Purchasing duty free |
0037 |
Net amount of purchases with tax code DTY-FR |
B4 |
Purchases of goods and services from a business not based in France |
0040 |
Net amounts of purchases with tax codes I-FR, IS-FR |
F7 |
EC sales, VAT registered customers - B2B sales |
0043 |
Net amount of sales with tax code NF-FR |
B5 |
A |
0036 |
Editable Field |
F8 |
A |
0039 |
Editable Field |
B |
VAT PAYABLE |
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---|---|---|---|---|---|---|---|
|
Net VAT excluding Balance due |
Net Amount |
Tax Due |
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|
Transactions carried out in France |
|
|
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08 |
Normal rate 20% |
0207 |
Net amount of sales S-FR, GAZ-FR + Net amount of purchases ESSP-FR, ESSS-FR, RC-FR, ES-FR, IS-FR, IS1-FR |
Tax amount of sales S-FR, GAZ-FR + Tax amount of purchases ESSP-FR, ESSS-FR, RC-FR, ES-FR, IS-FR, IS1-FR |
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09 |
Reduced rate 5.5% |
0105 |
Net amount of sales R-FR + Net amount of purchases ER-FR, IS3-FR |
Tax amount of sales R-FR + Tax amount of purchases ER-FR, IS3-FR |
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9B |
Reduced rate 10% |
0151 |
Net amount of sales SR-FR + Net amount of purchases ESR-FR, IS2-FR |
Tax amount of sales SR-FR + Tax amount of purchases ESR-FR, IS2-FR |
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|
Sales made on outer- |
|
|
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10 |
Normal rate 8.5% |
0201 |
Net amount of sales R1-FR |
Tax amount of sales R1-FR |
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11 |
Reduced rate 2.1% |
0100 |
Net amount of sales R2-FR + Net amount of purchases IS4-FR |
Tax amount of sales R2-FR + Tax amount of purchases IS4-FR |
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|
Taxable operations at other rates |
|
|
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13 |
Old rates |
0900 |
Editable field |
Editable field |
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14 |
Revenue taxable on a p |
0950 |
Editable field |
Editable field |
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|
Petroleum products |
|
|
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P1 |
Normal rate 20% |
0208 |
Editable field |
Editable field |
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P2 |
Reduced Rate 13% |
0152 |
Editable field |
Editable field |
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|
Imports |
|
|
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I1 |
Normal rate 20% |
0210 |
Net amount of purchases IPA1-FR |
Notional tax amount of purchases IPA1-FR |
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I2 |
Reduced Rate 10% |
0211 |
Net amount of purchases IPA2-FR |
Notional tax amount of purchases IPA2-FR |
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I3 |
Reduced Rate 8.5% |
0212 |
Net amount of purchases IPA3-FR |
Notional tax amount of purchases IPA3-FR |
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I4 |
Reduced Rate 5.5% |
0213 |
Net amount of purchases IPA4-FR |
Notional tax amount of purchases IPA4-FR |
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I5 |
Reduced Rate 2.1% |
0214 |
Net amount of purchases IPA5-FR |
Notional tax amount of purchases IPA5-FR |
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I6 |
Reduced Rate 1.05% |
0215 |
Net amount of purchases IPA6-FR |
Notional tax amount of purchases IPA6-FR |
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15 |
VAT previously deducted now due - reverse VAT |
(including VAT on petroleum products) |
0600 |
Editable Field |
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(including VAT on imported products excluding petroleum products) |
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5B |
Are to be added, including advance leave (in Euro) |
0602 |
Editable Field |
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|
Line 11 applies to DOM only; other transactions taxable at 2.1% are declared on annex form 3310 A-SD |
16 |
Total of the VAT gross (lines 08 to 5B) |
Lines 08+ P2+ |
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17 |
VAT due on i |
0035 |
Notional tax amount of purchases ER-FR, ES-FR, ESR-FR, ESSP-FR |
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18 |
VAT due on sales to customers in Monaco |
0038 |
Tax amount of sales MO-FR |
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|
VAT DEDUCTIBLE |
|
|
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19 |
Property constituting fixed assets |
0703 |
(Tax amount of purchases with tax code FA-FR, Deduct_FA + Tax amount of purchase adjustments box0703, FA-FR) Tax amount of n |
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20 |
Other goods and services |
0702 |
(Tax amount of purchases S-FR, R-FR, R1-FR, R2-FR, SR-FR, IS1-FR, IS2-FR, IS3-FR, IS4-FR, Deduct-FR + Notional tax amount of purchases RC-FR, IS-FR, ES-FR, ER-FR, ESSS-FR, ESSP-FR, ESR-FR, RCI-FR + Tax amount of purchase adjustments box0702, S-FR, R-FR, R1-FR, R2-FR, SR-FR, IS1-FR, IS2-FR, IS3-FR, IS4-FR ) - Tax amount of nondeductible NonDeduct-FR |
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21 |
Other VAT to be deducted (including r
|
0059 |
Editable field |
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22 |
Balance forward of the credit showing on line 27 of the previous VAT return |
8001 |
Editable field |
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2C |
Amounts to be charged, including holiday provisions (in Euro) |
0603 |
Editable field |
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22A |
Indicate the unique tax coefficient applicable for the period if it is different from 100 |
23 |
Total deductible VAT (lines 19 to 2C) |
Lines 19 + 20 + 21 + 22 + 2C |
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24 |
Of which deductible VAT on imports excluding petroleum products |
0710 |
Tax amount of purchases IS1-FR, IS2-FR, IS3-FR, IS4-FR + Notional tax amount of purchases IS-FR |
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2E |
Of which deductible VAT on petroleum products |
0711 |
Editable field |
|
CREDIT |
|
TAX PAYABLE |
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---|---|---|---|---|---|---|---|
25 |
VAT Credit (line 23 - line 16) |
0705 |
Line 23 - Line 16 |
28 |
Net VAT amount due (line 16 to line 23) |
Line 16 — Line 23 |
|
26 |
Refund requested on document N° 3519 |
8002 |
Editable field |
29 |
Total tax calculated for annex no 3310 A-SD |
9979 |
Editable Field |
AA |
VAT credit transferred to the head company Group Reporting Summary 3310-CA3G (line 25 – line 26) |
8005 |
Editable field |
AB |
Total liabilities paid by the head company of the Group Reporting Summary 3310–CA3G (lines 28 + 29) |
9991 |
Line 28 + Line 29 |
27 |
Credit to be carried forward (line 25 – line 26 – line AA) (amount to be carried forward to line 22 of the following VAT return) |
8003 |
Line 25 - Line 26 - Line AA |
32 |
Total Amount Payable (lines 28 +29 — AB) |
Line 28 + Line 29 — Line AB |