CA3 Decoder (2026)

Form 3310-CA3-SD, box by box

VAT only

Worked examples

Taxable credit note

Non-taxable credit note

Omitted reverse charge

A. Amount of transactions carried out

Taxed transactions (excl. VAT)

Sales, services provided

Base

Other taxable operations

Base

Purchases of services (Intra/Non-EU)

Base

Imports (excluding petroleum)

Base

Exits from tax suspension regime

Base

Release for consumption of petroleum products

Base

Intracommunity acquisitions

Base

Purchases of electricity, natural gas, heat

Base

Purchases of goods or services (art 283-1)

Base

Adjustments

Base

Non-taxed transactions

Exports outside EU

Base

Other non-taxable operations

Base

Distance sales (OSS)

Base

Imports (other than petroleum)

Base

Exits from tax suspension regime

Base

Imports under tax suspension regime

Base

Intracommunity acquisitions

Base

Intracommunity supplies (B2B)

Base

Non-taxed supplies of electricity, gas, heat

Base

Release for consumption of petroleum products

Base

Imports of petroleum products under RFS

Base

Tax-free purchases

Base

Sales art 283-1 (Customer reverse charge)

Base

Adjustments

Base

Internal operations (VAT Group)

Base

B. Calculation of VAT to pay

Gross VAT

Standard rate 20%

Tax

Reduced rate 5.5%

Tax

Reduced rate 10%

Tax

Overseas departments (DOM)

Standard rate 8.5%

Tax

Reduced rate 2.1%

Tax

Special rates (Corsica, etc.)

Rate 1.75% (DOM)

Tax

Rate 1.05% (DOM)

Tax

Rate 13% (Corsica)

Tax

Rate 10% (Corsica)

Tax

Rate 2.1% (Corsica)

Tax

Rate 0.9% (Corsica)

Tax

Rate 2.1% (Mainland France)

Tax

VAT withholding on royalties

Tax

Old rates

Tax

Petroleum products

Standard rate 20%

Tax

Reduced rate 13%

Tax

Imports (pre-filled by customs)

Standard rate 20%

Tax

Reduced rate 10%

Tax

Reduced rate 8.5%

Tax

Reduced rate 5.5%

Tax

Reduced rate 2.1%

Tax

Reduced rate 1.05%

Tax

Adjustments and other

VAT to be repaid

Tax

Sums to add (incl. holiday pay advance)

Tax

VAT on Intra Acquisitions

Tax

VAT due on Monaco operations

Tax

D. Deductible VAT

Deductible / Fixed Assets

Tax

Deductible / Other goods and services

Tax

Other VAT to deduct (incl. adjustment)

Tax

Credit carried forward from previous return

Tax

Sums to impute (incl. holiday pay advance)

Tax

Deductible VAT on imports

Tax

Deductible VAT on petroleum products

Tax

VAT credit and similar taxes

VAT Credit (Deductible VAT > Gross VAT)

Calc

Refund requested

Tax

Credit transferred to head of group (VAT Group)

Tax

Credit to carry forward (Line 22 next return)

Calc

Excise balance to be refunded

Tax

Excise balance transferred (VAT Group)

Tax

Amount to pay and offsets

VAT Due (Gross VAT > Deductible VAT)

Calc

Energy excise adjustment (imputation)

Tax

Net VAT Due (after excise imputation)

Calc

Similar taxes (Annex 3310-A)

Tax

Energy excise to pay

Tax

Total to pay (VAT Group - Head of group)

Calc

Total to pay

Calc

Based on the official notice for form 3310-CA3-SD

Select a line on the form to view official explanations.

How it works

How to read a CA3 return

The CA3 follows the order of the tax computation, not that of your accounts. Four steps, always in the same direction.

Frame A: the net amounts, transaction by transaction, whether taxable or not.

Frame B: output VAT, computed rate by rate on those amounts.

Frame D: deductible VAT on fixed assets, other purchases and the credit carried forward.

The balance: net VAT payable if output VAT is higher, otherwise a credit to refund or carry forward.

Every box of the CA3 return, explained

The content of each line of form 3310-CA3-SD, in the order of the form. The CA3 return does not follow the order of a profit and loss account but that of the tax computation: the net amounts in frame A, output VAT, deductible VAT, then the balance.

A box that does not match your situation? Ask one of our lawyers.

Fill in your CA3, box by box

CA3 Decoder (2026)

How to read a CA3 return

Every box of the CA3 return, explained

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