Box A2 of the French VAT return: Important points to keep in mind (French video)

General presentation of box A2

In box A2, you must indicate the amount excluding VAT Of specific taxable transactions that are not your usual turnover. These are specific transactions that, although taxable, do not come from your main commercial activity.

Details of the transactions concerned

Here are the main operations to include in box A2:

Sale

1. Assignments of fixed assets

• Definition : The sale of fixed assets, whether movable or immovable, must be reported.
• Examples : Sale of machines, company vehicles, professional buildings.

2. Self-deliveries of fixed assets

• Principle : When you produce an asset yourself for professional use.
• Explanation : Self-delivery is the operation by which a person obtains, with or without the assistance of third parties, a good or a service from his own resources.

3. Other taxable self-deliveries or self-services

• Legal references : Articles 257-I-3-1° and 257-II of the General Tax Code (CGI).
• Cases concerned : Use of goods or services for needs other than professional needs, or for personnel needs.

Purchase

1. Purchases from non-VAT payers

• Situation : When you buy goods or services from suppliers who are not subject to VAT.
• Obligation : VAT must be paid by the buyer and declared in box A2.

2. Copyright subject to VAT withholding

• Principle : A system simplifies the obligations of persons collecting copyright by exempting them from collecting VAT.
• Consequence : The purchaser of the copyright must autoliquidate the VAT and declare it in box A2.

3. Acquisition of industrial gold

• Definition : Gold in the form of raw material or semi-manufactured products with a purity equal to or greater than 325 thousandths.
• Obligation : The purchaser is liable for VAT and must declare it in box A2.

4. Acquisition of services on new industrial waste and recovered materials

• Reference : Article 283-2 sexies of the CGI.
• Explanation : New industrial waste is manufacturing scraps that cannot be used as they are.
• Obligation : The buyer autopays the VAT and declares it in box A2.

5. Purchases of greenhouse gas emission allowances

• Reference : Article 283-2 septies of the CGI.
• Principle : Invoices are issued without VAT, the buyer must autoliquidate the VAT and declare it in box A2.

6. Purchases of electronic communications services

• Reference : Article 283-2 octies of the CGI.
• Includes : Services allowing the emission, transmission or reception of signs, signals, signals, writings, images or sounds by electromagnetic means.
• Exclusions :
  • On-demand television, radio and audiovisual media services.
  • Broadcast or transport services for audiovisual communication services.
  • Equipment rentals (modems, telephone equipment).
  • Universal telephone information services.

7. Construction work by a subcontractor

• Reference : Article 283-2 nonies of the CGI.
• Principle : System for reverse charging VAT for construction work carried out by subcontractors.
• Objective : Fight against fraud in the building sector and ensure fair competition.
• Obligation : The lessee of the work autopays the VAT and declares it in box A2.

The expert's point of view

• Indifference in the VAT rate : All amounts are reported in box A2, regardless of the rate applicable to the underlying transactions.
• Correspondence with frame B : The amount declared in box A2 must also be reported in box B of the VAT return. Our video on filling the B frame guides you step by step.
• Recommendation : Because of the specific regimes that may apply, it is strongly recommended to be accompanied by a specialized lawyer or a chartered accountant to secure the VAT treatment of these transactions.

Important points to keep in mind

• Check specific regimes : Some specific arrangements may change the reporting obligations.
• Clearly identify the operations concerned : To avoid reporting errors and possible sanctions.
• Use additional resources : Our detailed video on box A2 gives you additional insight.
• Be accompanied : A professional can help you navigate the complexities of VAT and secure your transactions.

Conclusion

Box A2 of the CA3 VAT return is of particular importance for companies carrying out specific transactions outside the usual scope of their turnover. By understanding the types of transactions to be included and by remaining attentive to specific regimes, you ensure the tax compliance of your business. Do not hesitate to consult our dedicated video to deepen these points and to ask a professional to assist you in this process.

Keywords : VAT return, box A2, other taxable transactions, VAT reverse charge, self-deliveries, transfers of fixed assets, French taxation.

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