B: Revenue declarations

1. Any taxpayer liable for value added tax identified in accordance with the combined provisions of articles 286 ter and 286 ter A is required to submit to the tax department to which he belongs and within the time limit set by decree a return in accordance with the model prescribed by the administration.

2. Taxpayers subject to the normal actual taxation system file the return referred to in 1 on a monthly basis, indicating, on the one hand, the total amount of transactions carried out and, on the other hand, details of taxable transactions. The tax due is paid every month.

These taxpayers may, at their request, be authorised, under conditions that are set by order of the Minister of the Economy and Finance, to have an additional period of one month.

When the tax due annually is less than €4,000, they are allowed to file their returns by calendar quarter.

3. Taxpayers placed under the simplified tax regime provided for in article 302 septies A, with the exception of those mentioned in 3 bis and 3 ter, file a return for each financial year which determines the tax due for the period and the amount of the half-yearly instalments for the subsequent period.

Half-yearly instalments are paid in July and December. They are equal, respectively, to 55% and 40% of the tax due in respect of the previous financial year before deduction of the value added tax relating to assets constituting fixed assets. Any additional tax due is paid when the annual return referred to in the first paragraph is filed.

If the taxpayer considers that the amount of the advance payments already made in respect of the financial year is equal to or greater than the amount of tax that will ultimately be due, the taxpayer may dispense with further payments by submitting a dated and signed declaration to the accountant responsible for collecting the said tax, before the due date of the next payment to be made.

If the taxpayer considers that the tax due for transactions carried out during the course of a six-month period, after deducting the value added tax relating to goods constituting fixed assets, is at least 10% less than the amount of the corresponding payment on account, calculated in accordance with the procedures set out in the second paragraph, the taxpayer may reduce the amount of this payment on account by the same amount, by submitting a dated and signed declaration to the accountant responsible for collection, no later than the date on which the payment on account is due. If these operations have been carried out over a period of less than six months, modulation is only permitted if the tax actually due is at least 10% less than the advance payment reduced on a pro rata basis.

If it considers that the tax will be at least 10% higher than that on which the advance payments were based, it may modify the amount of the latter.

Taxpayers are exempt from making advance payments when the tax due in respect of the previous financial year, before deduction of value added tax relating to goods constituting fixed assets, is less than €1,000. In this case, the total amount of tax due is paid when the annual return referred to in the first paragraph is filed.

New taxpayers are authorised, in their first year of taxation, to pay the value added tax in half-yearly instalments, the amount of which they determine themselves but each of which must represent at least 80% of the tax actually due for the corresponding half-year.

The conditions for the application of this 3, in particular the procedures for the payment and reimbursement of the instalments, are set by decree in the Conseil d'Etat.

3 bis. Taxpayers whose turnover is less than the thresholds provided for in 1° and 2° of Article L. 162-4 of the code of taxes on goods and services and whose amount of tax due in respect of the previous year is greater than €15,000 file the declaration mentioned in 1 of this article monthly.

3 ter. Taxpayers subject to the simplified tax regime provided for in article 302 septies A file the declaration mentioned in 1 of this article on a monthly basis whenever they make intra-Community acquisitions, imports or withdrawals from the suspensive arrangements mentioned in 2° of I of article 277 A. The first of these declarations summarises all the transactions for which the tax has become due since the beginning of the current financial year.

However, when the tax due annually is less than €4,000, they are allowed to file their declarations by calendar quarter.

4. In the event of the transfer or cessation of a professional activity, taxpayers are required to file the declaration provided for in 1 within thirty days. However, this time limit is extended to sixty days for companies under the simplified tax regime.

5. The declaration provided for in 1 must, in particular, identify:

a) The total amount, excluding value added tax, of supplies of goods exempted under I of Article 262 ter, the supply of goods installed or assembled on the territory of another Member State of the European Union, the supply of natural gas, electricity, heat or refrigeration taxable in the territory of another Member State of the European Union and supplies whose place is not in France pursuant to the provisions of 1° of I of Article 258 A ;

b) The total amount, excluding value added tax, of the intra-Community acquisitions referred to in I of Article 256 bis, and, where applicable, of supplies of goods dispatched or transported from another Member State of the European Union and installed or assembled in France, supplies of goods whose place of business is in France pursuant to the provisions of 2° of the I of Article 258 A supplies of goods carried out in France for which the recipient of the supply is designated as the person liable for the tax pursuant to the provisions of 2 ter of Article 283 and supplies of natural gas, electricity, heat or refrigeration for which the purchaser is designated as the person liable for the tax pursuant to the provisions of 2 quinquies of the latter article ;

b bis) The amount excluding tax of the transactions referred to in 2 sexies of Article 283 carried out or acquired by the taxable person;

b ter) The total amount, excluding value added tax, of services for which the customer is liable to pay tax pursuant, on the one hand, to the second paragraph of 1 and, on the other hand and separately, to 2 of Article 283 ;

b quater) The total amount, excluding value added tax, of imports and withdrawals from the schemes referred to in I of Article 277 A, other than those covered by b quinquies of this 5, distinguishing between those that are taxable and those that are not, and the amount of tax due relating to these transactions;

b quinquies) The total tax base relating to imports of petroleum products defined in 1° of 1 of Article 298 and to the removal of these same products from the suspensive arrangements provided for in a of 2° of I of Article 277 A;

c) The total amount excluding tax of the transmissions referred to in article 257a, from which the taxable person has benefited or which he has carried out.

6. By way of derogation from 2 and 5, the declaration referred to in 1 shall not include:
a) The transactions referred to in 2. a) The transactions referred to in 2° to 4° of II of Article 286 ter A;
b) The transactions subject to the special regime for taxable persons. b) Transactions subject to the special regime provided for in Article 298 sexdecies G.

7. For each of its members constituted as a sector of activity, the single taxable person communicates the information appearing on the declaration mentioned in 1 as well as information on the transactions carried out for the other members, in accordance with the procedures laid down by order of the Minister responsible for the budget.