CA3 simulator


This free tool makes it easier for you to understand the details of each line of the CA3 VAT return.

If required, additional resources are provided for each line or box.

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CA3 Decoder (2026)

VAT Only
Taxable Credit Note
Non-Taxable Credit Note
Omitted Reverse Charge
A. Amount of operations realized
Taxed Operations (Excl. Tax)
A1
Sales, services provided
Base
A2
Other taxable operations
Base
A3
Purchases of services (Intra/Non-EU)
Base
A4
Imports (excluding petroleum)
Base
A5
Exits from tax suspension regime
Base
B1
Release for consumption of petroleum products
Base
B2
Intracommunity acquisitions
Base
B3
Purchases of electricity, natural gas, heat
Base
B4
Purchases of goods or services (art 283-1)
Base
B5
Adjustments
Base
Non-Taxed Operations
E1
Exports outside EU
Base
E2
Other non-taxable operations
Base
E3
Distance sales (OSS)
Base
E4
Imports (other than petroleum)
Base
E5
Exits from tax suspension regime
Base
E6
Imports under tax suspension regime
Base
F1
Intracommunity acquisitions
Base
F2
Intracommunity supplies (B2B)
Base
F3
Non-taxed supplies of electricity, gas, heat
Base
F4
Release for consumption of petroleum products
Base
F5
Imports of petroleum products under RFS
Base
F6
Tax-free purchases
Base
F7
Sales art 283-1 (Customer reverse charge)
Base
F8
Adjustments
Base
F9
Internal operations (VAT Group)
Base
B. Calculation of VAT to pay
Gross VAT
08
Standard rate 20%
Tax
09
Reduced rate 5.5%
Tax
9B
Reduced rate 10%
Tax
Operations in DOM (Overseas Departments)
10
Standard rate 8.5%
Tax
11
Reduced rate 2.1%
Tax
Special Rates (Corsica, etc.)
T1
Rate 1.75% (DOM)
Tax
T2
Rate 1.05% (DOM)
Tax
TC
Rate 13% (Corsica)
Tax
T3
Rate 10% (Corsica)
Tax
T4
Rate 2.1% (Corsica)
Tax
T5
Rate 0.9% (Corsica)
Tax
T6
Rate 2.1% (Mainland France)
Tax
T7
VAT withholding on royalties
Tax
13
Old rates
Tax
Petroleum Products
P1
Standard rate 20%
Tax
P2
Reduced rate 13%
Tax
Imports (Pre-filled DGDDI)
I1
Standard rate 20%
Tax
I2
Reduced rate 10%
Tax
I3
Reduced rate 8.5%
Tax
I4
Reduced rate 5.5%
Tax
I5
Reduced rate 2.1%
Tax
I6
Reduced rate 1.05%
Tax
Adjustments & Others
15
VAT to be repaid
Tax
5B
Sums to add (incl. holiday pay advance)
Tax
17
VAT on Intra Acquisitions
Tax
18
VAT due on Monaco operations
Tax
D. Deductible VAT
19
Deductible / Fixed Assets
Tax
20
Deductible / Other goods and services
Tax
21
Other VAT to deduct (incl. adjustment)
Tax
22
Credit carried forward from previous return
Tax
2C
Sums to impute (incl. holiday pay advance)
Tax
24
Deductible VAT on imports
Tax
2E
Deductible VAT on petroleum products
Tax
VAT Credit & Similar Taxes
25
VAT Credit (Deductible VAT > Gross VAT)
Calc
26
Refund requested
Tax
AA
Credit transferred to head of group (VAT Group)
Tax
27
Credit to carry forward (Line 22 next return)
Calc
Y5
Excise balance to be refunded
Tax
Y6
Excise balance transferred (VAT Group)
Tax
Amount to Pay / Imputations
TD
VAT Due (Gross VAT > Deductible VAT)
Calc
X5
Energy excise adjustment (imputation)
Tax
28
Net VAT Due (after excise imputation)
Calc
29
Similar taxes (Annex 3310-A)
Tax
Z5
Energy excise to pay
Tax
AB
Total to pay (VAT Group - Head of group)
Calc
32
Total to pay
Calc

Based on official Cerfa 3310-CA3 notice • Cyplom

Select a line on the form to view official explanations.

Every box of the French VAT 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.

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