Guide 2026: VAT declaration and Tax Calendar

Updated March 2026 - Managing VAT is the daily life of any entrepreneur, but it remains a source of anxiety and frequent errors. In 2026, preparation for mandatory electronic invoicing (postponed to September 2026 for large companies and 2027 for SMEs) requires you to rigorously structure your declarations from now on.

Depending on your turnover, you fall under a different regime. The thresholds have been updated for the period 2025-2026.

1. The VAT Basis Franchise

You don't charge VAT, but you can't recover it on your purchases.

• ▸2026 thresholds:
  • ▸Sales and accommodation: €85,000
  • ▸Services and liberal services: €37,500
• ▸Mandatory mention: "VAT not applicable, art. 293 B of the CGI".

2. The Real Simplified Diet (RSI)

This is the default regime for SMEs.

• ▸Frequency: One annual declaration (CA12) and two half-yearly installments (in July and December).
• ▸2026 thresholds: Turnover between the franchise thresholds and €840,000 (sales) or €254,000 (services).
• ▸Condition: The annual amount of VAT due must be less than €15,000. If you exceed this tax amount, you automatically move to Real Normal the following month.

3. The Real Normal Diet (RN)

• ▸Frequency: A monthly declaration (CA3) via your impots.gouv.fr space.
• ▸2026 thresholds: Above €840,000 (sales) or €254,000 (services).
• ▸Option: You can opt for this regime even if you are small, to recover VAT more quickly on your investments.

Respecting the dates is imperative to avoid the 10% increase from the administration.

For Real Normal (Monthly)

CA3 declarations are generally filed between 15 and 24 of each month for operations of the previous month. The exact date depends on the legal form and name of your company (see your personalized tax calendar on Impots.gouv.fr).

For Simplified Reality (Annual)

• ▸Telepayment of the July deposit: 55% of the tax due the previous year.
• ▸Electronic payment of the December deposit: 40% of the tax due the previous year.
• ▸CA12 regularization declaration: At the latest the 2nd working day following May 1st for closings on December 31st.

1. The confusion between excluding tax and including tax

Seems basic, but many entrepreneurs forget to recalculate their VAT base on disbursements or chargebacks, exposing themselves to insufficient collection.

2. Forgetting to declare intra-community acquisitions

If you buy software in Ireland or hardware in Germany, you do not pay VAT to the supplier, but you must reverse charge it on your return (collect and deduct it at the same time).

3. Do not follow the threshold crossing

If you exceed the increased threshold of the excess (€93,500 or €41,250) during the month, you become liable for VAT from the 1st day of the month of excess. You must then reissue all your invoices for the month with VAT.

Hayot Expertise Advice: In the event of a VAT credit (when you have paid more VAT on your purchases than you collected on your sales), you can request immediate reimbursement from the administration as soon as the credit reaches €760.

In 2026, start using certified invoicing software. The transition to electronic invoicing will not just be a technical constraint, it will be a revolution in your cash management (the tax authorities will know your VAT collected in real time).

👉 Simplify your VAT with our bookkeeping services

A clean VAT declaration is a sign of sound accounting. This is often the administration's first point of verification during an inspection. Do not neglect the rigor of dates and rate breakdowns.

📞 Are you in doubt about a VAT rate (5.5%, 10% or 20%)? Our experts check your tax returns and optimize your VAT credit reimbursement requests. Contact our Tax department

(Official sources: General Tax Code - Articles 286 to 291, LAW no. 2023-1322 (2024 Finance Law), Tax calendar of the General Directorate of Public Finances)