Box A1 is a crucial section of box A of the CA3 VAT return. Entitled “sales, services”, it requires particular attention during filling. To help you better understand the issues and the modalities of this box, we have created a Explanatory video (in French) containing the main elements you need to know.
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General presentation of box A1
In box A1, you must report the amount excluding VAT Of all the taxable transactions carried out by your company. This includes:
Deliveries of goods : furniture or buildings.
The provision of services : regardless of their nature.
The objective is to declare all transactions subject to French VAT.
Details of the transactions concerned
Here are the main operations to include in box A1:
1. Sales of movable or immovable goods subject to French VAT
National sales : Sales of goods intended for French or foreign companies, as long as the goods remain in France.
lookout : The customer's place of establishment does not impact the VAT regime for sales of goods in France.
Possible exceptions : Some specific regimes, such as domestic delivery before export or the duty-free purchasing quota, may change this principle.
2. Services subject to French VAT
Services to companies established in France.
Benefits to individuals residing in France.
Services that can be located in France : According to the rules of territoriality.
3. Real estate work
Services related to a building located in France : Regardless of the status or place of establishment of the customer.
4. Taxable fraction of transactions subject to VAT on the margin
Cases concerned : Travel agencies, used vehicle sales, art sales.
To be declared : The amount of Realized margin by the seller.
5. Taxable gas and electricity deliveries in France
Specific treatment : Considered as deliveries of goods.
Important note : The rules vary according to the type of transaction and the customer profile.
6. Distance sales of goods to persons not subject to VAT (amount ≤ €10,000)
Situation : Goods shipped from France to another EU Member State, to individuals.
Rule : If the total annual amount is less than or equal to €10,000, these sales are subject to French VAT.
The expert's point of view
Indifference in the VAT rate : All amounts are reported in box A1, regardless of the applicable rate.
Correspondence with frame B : The amount declared in box A1 must also be reported in box B of the VAT return.
Recommendation : Because of the specific regimes that may apply, it is advisable to be accompanied by a specialized lawyer to secure the VAT treatment of these transactions.
Important points to keep in mind
Check specific regimes : Some may question general principles.
Properly identify taxable transactions : To avoid reporting errors.
Consult additional resources : Specialized videos or guides can provide additional insight.
Request a professional : A chartered accountant or tax lawyer can help you navigate the complexities of VAT.
Conclusion
Box A1 of the CA3 VAT return is essential for a compliant and optimized declaration. By understanding the types of transactions to be included and by remaining vigilant about specific regimes, you ensure the tax compliance of your business. Do not hesitate to consult a professional to assist you in this process.
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