How to pay VAT deposits in the simplified regime?
lun., 23 févr. 2015 17:23:00 +0100
Companies subject to the VAT following the actual simplified plan for imposition must, under certain circumstances, pay a deposit then file annually a VAT CA12 statement.
Since 1st January 2015, the simplified imposition plan of the VAT recognises two important changes :
- the four quarterly instalments of the VAT are replaced by two biannual instalments (July and December), when the VAT due for the year or previous year does not exceed 15,000 euros.
- and when the VAT due for the year or previous year exceeds 15,000 euros, the company must file a monthly VAT statement.
Other clarifications were made regarding new payment methods for instalments due:
- the year for VAT instalment payments depends upon the closing date of the financial year. If the financial year coincides with the calendar year, companies pay their instalments in July and December. In the opposite event, companies pay their instalments as of stop dates according to the filing month of their annual statement.
- Each instalment payment must thereafter be accompanied by a statement on which the term, amount and, if applicable, helpful information for the determination of the amount of the VAT credit deductible on fixed assets.
As a reminder, instalments are generally fixed at, respectively, 55% and 40% of the VAT due in conformance with the prior financial year.
Finally, requests for reimbursement of VAT credits must now be made on the instalment statement for July for companies for which the financial year coincides with the calendar year or on statements, as applicable, for July and December for others.
Regularisation of intervening reimbursements, for all companies, at the time of filing of the annual statement.
To know: the obligation for filing of double copies of VAT statements was eliminated as of 1st January 2015.