Persons subject to the VAT-based deductible are exempt from the payment of Value Added Tax (VAT). So you have no returns to be deposited. On the other hand, they cannot make any deduction of VAT, nor can they show the tax on their invoices, fees or any other other document in lieu. In the...

Companies that do not benefit from the VAT-based exemption may be eligible for the simplified tax system allowing them to lighten their reporting and payment obligations.To benefit from this, companies must generate an annual turnover excluding tax between:    € 33,200 and € 247,0...

Companies subject to the normal real regime must declare each month the VAT that became due during the previous month and pay it simultaneously directly online via their tax account or through a service provider.The normal real regime concerns companies liable for VAT whose turnover excluding tax is...

VAT must be paid by 2 semi-annual installments, calculated from the tax due for the previous year: 55% in July; 40% in December. If the basis for calculating the down payments is less than € 1,000, there is an exemption from the payment of down payments: the VAT is paid for the whole year duri...