What goes into each box – France VAT report

Note:

Nondeductible tax codes created by checking the 100% Non-deductible box on the Tax Code page is not supported. If you want to create nondeductible tax codes that will work with International Tax Reports SuiteApp, see Setting Up Nondeductible Input Tax.

The following table shows how NetSuite uses the tax codes to get the values for the France TVA Form (2012).

A	TRANSACTION AMOUNTS
A1	Sales, services	0979	Net amounts of sales with tax codes S-FR, R-FR, SR-FR, R1-FR, R2-FR, RC-FR, GAZ-FR	E1	Exports outside of the EU	0032	Net amount of sales with tax codes O-FR, OS-FR
A2	Other Taxable Revenue	0981	Net amount of sales with tax code Z-FR Net amount of purchases IS1-FR, IS2-FR, IS3-FR, IS4-FR, FA-FR, GAZ-FR	E2	Other non-taxable transactions	0033	Net amount of sales with tax code E-FR
A3	Purchases of intra-community services	0044	Net amount of purchases with tax code ESSP-FR, ESSS-FR	E3	Sales of goods or services provided by non-French residents (Art 283-1 of Customs code)	0047	Editable field
A4	Imports (other than petroleum products)	0056	Editable Field	E4	Imports (other than petroleum products)	0052	Editable field
E5	Withdrawals from the suspensive tax regime (other than petroleum products)	0053	Editable field
E6	Imports placed under a suspensive tax regime (other than petroleum products)	0054	Editable field
A5	Withdrawals from the suspensive tax regime (other than petroleum products)	0051	Editable Field	F1	Intra-Community acquisitions	0055	Net amount of purchases with tax codes ES-FR, ER-FR, EZ-FR, ESSP-FR, ESR-FR
F2	Intra-Community sales	0034	Net amount of sales with tax codes ES-FR, ER-FR, EZ-FR, ESSS-FR, ESR-FR
F3	Non-taxable sales of natural gas or electricity in France	0029	Editable Field
B1	Releases for consumption of petroleum products	0048	Editable Field	F4	Releases for consumption of petroleum products	0049	Editable Field
B2	Remote sales taxable in another EC country, non-VAT registered customers -B2C sales	0031	Net amounts of purchases with tax codes ES-FR, ER-FR, EZ-FR, ESR-FR	F5	Imports of petroleum products placed under a suspensive tax regime	0050	Editable Field
B3	Taxable deliveries of natural gas or electricity in France	0030	Net amounts of sales with tax code GAZ-FR	F6	Purchasing duty free	0037	Net amount of purchases with tax code DTY-FR
B4	Purchases of goods and services from a business not based in France	0040	Net amounts of purchases with tax codes I-FR, IS-FR	F7	EC sales, VAT registered customers -B2B sales	0043	Net amount of sales with tax code NF-FR
B5	Adjustments/Payment of past due taxes	0036	Editable Field	F8	Adjustments/Payment of past due taxes	0039	Editable Field

TRANSACTION AMOUNTS

TAXED OPERATIONS (H.T.)

NON-TAXED OPERATIONS

Sales, services

0979

Net amounts of sales with tax codes S-FR, R-FR, SR-FR, R1-FR, R2-FR, RC-FR, GAZ-FR

Exports outside of the EU

0032

Net amount of sales with tax codes O-FR, OS-FR

Other Taxable Revenue

0981

Net amount of sales with tax code Z-FR

Net amount of purchases IS1-FR, IS2-FR, IS3-FR, IS4-FR, FA-FR, GAZ-FR

Other non-taxable transactions

0033

Net amount of sales with tax code E-FR

Purchases of intra-community services

0044

Net amount of purchases with tax code ESSP-FR, ESSS-FR

Sales of goods or services provided by non-French residents (Art 283-1 of Customs code)

0047

Editable field

Imports (other than petroleum products)

0056

Editable Field

Imports (other than petroleum products)

0052

Editable field

Withdrawals from the suspensive tax regime (other than petroleum products)

0053

Editable field

Imports placed under a suspensive tax regime (other than petroleum products)

0054

Editable field

Withdrawals from the suspensive tax regime (other than petroleum products)

0051

Editable Field

Intra-Community acquisitions

0055

Net amount of purchases with tax codes ES-FR, ER-FR, EZ-FR, ESSP-FR, ESR-FR

Intra-Community sales

0034

Net amount of sales with tax codes ES-FR, ER-FR, EZ-FR, ESSS-FR, ESR-FR

Non-taxable sales of natural gas or electricity in France

0029

Editable Field

Releases for consumption of petroleum products

0048

Editable Field

Releases for consumption of petroleum products

0049

Editable Field

Remote sales taxable in another EC country, non-VAT registered customers -B2C sales

0031

Net amounts of purchases with tax codes ES-FR, ER-FR, EZ-FR, ESR-FR

Imports of petroleum products placed under a suspensive tax regime

0050

Editable Field

Taxable deliveries of natural gas or electricity in France

0030

Net amounts of sales with tax code GAZ-FR

Purchasing duty free

0037

Net amount of purchases with tax code DTY-FR

Purchases of goods and services from a business not based in France

0040

Net amounts of purchases with tax codes I-FR, IS-FR

EC sales, VAT registered customers -B2B sales

0043

Net amount of sales with tax code NF-FR

Adjustments/Payment of past due taxes

0036

Editable Field

Adjustments/Payment of past due taxes

0039

Editable Field

B	VAT PAYABLE
	Transactions carried out in France
08	Normal rate 20%	0207	Net amount of sales S-FR, GAZ-FR + Net amount of purchases ESSP-FR, ESSS-FR, RC-FR, ES-FR, IS-FR, IS1-FR	Tax amount of sales S-FR, GAZ-FR + Tax amount of purchases ESSP-FR, ESSS-FR, RC-FR, ES-FR, IS-FR, IS1-FR
09	Reduced rate 5.5%	0105	Net amount of sales R-FR + Net amount of purchases ER-FR, IS3-FR	Tax amount of sales R-FR + Tax amount of purchases ER-FR, IS3-FR
9B	Reduced rate 10%	0151	Net amount of sales SR-FR + Net amount of purchases ESR-FR, IS2-FR	Tax amount of sales SR-FR + Tax amount of purchases ESR-FR, IS2-FR
	Sales made on outer-continental France
10	Normal rate 8.5%	0201	Net amount of sales R1-FR	Tax amount of sales R1-FR
11	Reduced rate 2.1%	0100	Net amount of sales R2-FR + Net amount of purchases IS4-FR	Tax amount of sales R2-FR + Tax amount of purchases IS4-FR
	Taxable operations at other rates
13	Old rates	0900	Editable field	Editable field
14	Revenue taxable on a pre-determined rate	0950	Editable field	Editable field
	Petroleum products
P1	Normal rate 20%	0208	Editable field	Editable field
P2	Reduced Rate 13%	0152	Editable field	Editable field
	Imports
I1	Normal rate 20%	0210	Net amount of purchases IPA1-FR	Notional tax amount of purchases IPA1-FR
I2	Reduced Rate 10%	0211	Net amount of purchases IPA2-FR	Notional tax amount of purchases IPA2-FR
I3	Reduced Rate 8.5%	0212	Net amount of purchases IPA3-FR	Notional tax amount of purchases IPA3-FR
I4	Reduced Rate 5.5%	0213	Net amount of purchases IPA4-FR	Notional tax amount of purchases IPA4-FR
I5	Reduced Rate 2.1%	0214	Net amount of purchases IPA5-FR	Notional tax amount of purchases IPA5-FR
I6	Reduced Rate 1.05%	0215	Net amount of purchases IPA6-FR	Notional tax amount of purchases IPA6-FR
15	VAT previously deducted now due -reverse VAT	(including VAT on petroleum products)	0600	Editable Field
(including VAT on imported products excluding petroleum products)
5B	Are to be added, including advance leave (in Euro)	0602	Editable Field
	Line 11 applies to DOM only; other transactions taxable at 2.1% are declared on annex form 3310 A-SD	16	Total of the VAT gross (lines 08 to 5B)	Lines 08+09+9B+10+11+13+14+P1+ P2+I1+I2+I3+I4+I5+I6+15+5B
17	VAT due on intra-Community acquisitions	0035	Notional tax amount of purchases ER-FR, ES-FR, ESR-FR, ESSP-FR
18	VAT due on sales to customers in Monaco	0038	Tax amount of sales MO-FR
	VAT DEDUCTIBLE
19	Property constituting fixed assets	0703	(Tax amount of purchases with tax code FA-FR, Deduct_FA +Tax amount of purchase adjustments box0703, FA-FR) Tax amount of nondeductible NonDeduct_FA-FR
20	Other goods and services	0702	(Tax amount of purchases S-FR, R-FR, R1-FR, R2-FR, SR-FR, IS1-FR, IS2-FR, IS3-FR, IS4-FR, Deduct-FR + Notional tax amount of purchases RC-FR, IS-FR, ES-FR, ER-FR, ESSS-FR, ESSP-FR, ESR-FR, RCI-FR + Tax amount of purchase adjustments box0702, S-FR, R-FR, R1-FR, R2-FR, SR-FR, IS1-FR, IS2-FR, IS3-FR, IS4-FR ) -Tax amount of nondeductible NonDeduct-FR
21	Other VAT to be deducted (including regularization of: VAT on petroleum products: VAT on imported products excluding petroleum products: VAT collected on other products or PS [cf. notice] or deductible:)	0059	Editable field
22	Balance forward of the credit showing on line 27 of the previous VAT return	8001	Editable field
2C	Amounts to be charged, including holiday provisions (in Euro)	0603	Editable field
22A	Indicate the unique tax coefficient applicable for the period if it is different from 100	23	Total deductible VAT (lines 19 to 2C)	Lines 19 +20 +21 +22 +2C
24	Of which deductible VAT on imports excluding petroleum products	0710	Tax amount of purchases IS1-FR, IS2-FR, IS3-FR, IS4-FR + Notional tax amount of purchases IS-FR
2E	Of which deductible VAT on petroleum products	0711	Editable field

VAT PAYABLE

Net VAT excluding Balance due

Net Amount

Tax Due

Transactions carried out in France

Normal rate 20%

0207

Net amount of sales S-FR, GAZ-FR +

Net amount of purchases ESSP-FR, ESSS-FR, RC-FR, ES-FR, IS-FR, IS1-FR

Tax amount of sales S-FR, GAZ-FR +

Tax amount of purchases ESSP-FR, ESSS-FR, RC-FR, ES-FR, IS-FR, IS1-FR

Reduced rate 5.5%

0105

Net amount of sales R-FR +

Net amount of purchases ER-FR, IS3-FR

Tax amount of sales R-FR +

Tax amount of purchases ER-FR, IS3-FR

Reduced rate 10%

0151

Net amount of sales SR-FR +

Net amount of purchases ESR-FR, IS2-FR

Tax amount of sales SR-FR +

Tax amount of purchases ESR-FR, IS2-FR

Sales made on outer-continental France

Normal rate 8.5%

0201

Net amount of sales R1-FR

Tax amount of sales R1-FR

Reduced rate 2.1%

0100

Net amount of sales R2-FR +

Net amount of purchases IS4-FR

Tax amount of sales R2-FR +

Tax amount of purchases IS4-FR

Taxable operations at other rates

Old rates

0900

Editable field

Revenue taxable on a pre-determined rate

0950

Editable field

Petroleum products

Normal rate 20%

0208

Editable field

Reduced Rate 13%

0152

Editable field

Imports

Normal rate 20%

0210

Net amount of purchases IPA1-FR

Notional tax amount of purchases IPA1-FR

Reduced Rate 10%

0211

Net amount of purchases IPA2-FR

Notional tax amount of purchases IPA2-FR

Reduced Rate 8.5%

0212

Net amount of purchases IPA3-FR

Notional tax amount of purchases IPA3-FR

Reduced Rate 5.5%

0213

Net amount of purchases IPA4-FR

Notional tax amount of purchases IPA4-FR

Reduced Rate 2.1%

0214

Net amount of purchases IPA5-FR

Notional tax amount of purchases IPA5-FR

Reduced Rate 1.05%

0215

Net amount of purchases IPA6-FR

Notional tax amount of purchases IPA6-FR

VAT previously deducted now due -reverse VAT

(including VAT on petroleum products)

0600

Editable Field

(including VAT on imported products excluding petroleum products)

Are to be added, including advance leave (in Euro)

0602

Editable Field

Line 11 applies to DOM only; other transactions taxable at 2.1% are declared on annex form 3310 A-SD

Total of the VAT gross (lines 08 to 5B)

Lines 08+09+9B+10+11+13+14+P1+

P2+I1+I2+I3+I4+I5+I6+15+5B

VAT due on intra-Community acquisitions

0035

Notional tax amount of purchases ER-FR, ES-FR, ESR-FR, ESSP-FR

VAT due on sales to customers in Monaco

0038

Tax amount of sales MO-FR

VAT DEDUCTIBLE

Property constituting fixed assets

0703

(Tax amount of purchases with tax code FA-FR, Deduct_FA +Tax amount of purchase adjustments box0703, FA-FR)

Tax amount of nondeductible NonDeduct_FA-FR

Other goods and services

0702

(Tax amount of purchases S-FR, R-FR, R1-FR, R2-FR, SR-FR, IS1-FR, IS2-FR, IS3-FR, IS4-FR, Deduct-FR +

Notional tax amount of purchases RC-FR, IS-FR, ES-FR, ER-FR, ESSS-FR, ESSP-FR, ESR-FR, RCI-FR +

Tax amount of purchase adjustments box0702, S-FR, R-FR, R1-FR, R2-FR, SR-FR, IS1-FR, IS2-FR, IS3-FR, IS4-FR ) -Tax amount of nondeductible NonDeduct-FR

Other VAT to be deducted

(including regularization of:

VAT on petroleum products:
VAT on imported products excluding petroleum products:
VAT collected on other products or PS [cf. notice] or deductible:)

0059

Editable field

Balance forward of the credit showing on line 27 of the previous VAT return

8001

Editable field

Amounts to be charged, including holiday provisions (in Euro)

0603

Editable field

22A

Indicate the unique tax coefficient applicable for the period if it is different from 100

Total deductible VAT

(lines 19 to 2C)

Lines 19 +20 +21 +22 +2C

Of which deductible VAT on imports excluding petroleum products

0710

Tax amount of purchases IS1-FR, IS2-FR, IS3-FR, IS4-FR +

Notional tax amount of purchases IS-FR

Of which deductible VAT on petroleum products

0711

Editable field

	CREDIT		TAX PAYABLE
25	VAT Credit (line 23 -line 16)	0705	Line 23 -Line 16	28	Net VAT amount due (line 16 to line 23)	Line 16 — Line 23
26	Refund requested on document N°3519	8002	Editable field	29	Total tax calculated for annex no 3310 A-SD	9979	Editable Field
AA	VAT credit transferred to the head company Group Reporting Summary 3310-CA3G (line 25 – line 26)	8005	Editable field	AB	Total liabilities paid by the head company of the Group Reporting Summary 3310–CA3G (lines 28 + 29)	9991	Line 28 +Line 29
27	Credit to be carried forward (line 25 – line 26 – line AA) (amount to be carried forward to line 22 of the following VAT return)	8003	Line 25 -Line 26 -Line AA	32	Total Amount Payable (lines 28 +29 — AB)	Line 28 + Line 29 — Line AB

CREDIT

TAX PAYABLE

VAT Credit

(line 23 -line 16)

0705

Line 23 -Line 16

Net VAT amount due

(line 16 to line 23)

Line 16 — Line 23

Refund requested on document N°3519

8002

Editable field

Total tax calculated for annex no 3310 A-SD

9979

Editable Field

VAT credit transferred to the head company Group Reporting Summary 3310-CA3G (line 25 – line 26)

8005

Editable field

Total liabilities paid by the head company of the Group Reporting Summary 3310–CA3G (lines 28 + 29)

9991

Line 28 +Line 29

Credit to be carried forward

(line 25 – line 26 – line AA)

(amount to be carried forward to line 22 of the following VAT return)

8003

Line 25 -Line 26 -Line AA

Total Amount Payable

(lines 28 +29 — AB)

Line 28 + Line 29 — Line AB

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