2026 France Tax & Compliance Calendar
Key dates for French VAT declarations, DEB/DES, CVAE, EPR obligations, and DAC7 in 2026.
January 2026
December 2025 CA3 VAT Return Due
Monthly CA3 (déclaration de TVA) for December 2025 due via impots.gouv.fr.
February 2026
January 2026 CA3 VAT Return Due
Monthly CA3 for January 2026 due.
March 2026
February 2026 CA3 VAT Return Due
Monthly CA3 for February 2026 due.
April 2026
DEB/DES Intrastat Declaration (March)
Monthly Déclaration d'Échanges de Bens (DEB) and/or Déclaration d'Échange de Services (DES) for March 2026 due.
March 2026 CA3 VAT Return Due
Monthly CA3 for March 2026 due. Q1 quarterly filers also submit this month.
May 2026
2025 Annual Corporate Tax Return (Liasse Fiscale) Due
Annual corporate income tax return (liasse fiscale, Formulaire 2065) for FY 2025 due for companies with Dec 31 year-end.
June 2026
DEB/DES Intrastat Declaration (May)
Monthly DEB/DES for May 2026 due.
CVAE (Cotisation sur la Valeur Ajoutée) First Installment
First installment of 2026 CVAE due for businesses with turnover over €500,000.
September 2026
CVAE Second Installment Due
Second installment of 2026 CVAE due.
DAC7 Reporting Deadline (Platform Operators)
DAC7 reporting deadline for platform operators to report seller information to French tax authorities.
December 2026
EPR Annual Reporting (CITEO, Eco-mobilites)
Annual EPR reporting and eco-contribution declarations to CITEO (packaging/paper), Eco-mobilites (WEEE/batteries) for 2025.
Related Guides
Primary Sources
- https://www.impots.gouv.fr
- https://www.douane.gouv.fr
- https://www.economie.gouv.fr
- https://www.citeo.com
- https://www.eco-mobilites.org