Paying your VAT correctly and on time is just as important as filing your return. This article explains how and when to pay your French VAT or OSS return, what to watch out for, and how to avoid common payment issues.

1. Understanding your payment obligations

Depending on your setup, you may be required to pay:

• French VAT (FR VAT) declared in monthly or quarterly VAT returns
• EU VAT OSS declared in a quarterly OSS return

Although both may be managed through France, the payment processes are different and must not be mixed.

2. When to pay French VAT (FR VAT)

a) Payment deadlines

French VAT payments must be made by the same deadline as the VAT return filing:

• Monthly VAT returns: due on the 19th or 24th of the following month, depending on your assigned filing schedule
• Quarterly VAT returns: same deadlines apply where applicable

👉 Important: The exact deadline depends on your filing schedule assigned by the French tax authorities.

Note: The annual VAT return (régime simplifié / CA12) is generally not relevant for non-resident clients.

b) Payment method requirement

In France, VAT must generally be paid via:

• Direct debit (telepayment) through the French tax portal

If direct debit is not set up, payment must be made by bank transfer.

3. How to pay French VAT

a) Direct debit (telepayment)

• Payment is triggered automatically when the VAT return is submitted
• The amount is debited from the registered bank account

👉 Key points:

• You must register your company IBAN in your tax account beforehand
• Ensure sufficient funds are available
• There is no tax authority IBAN involved, as no transfer is made

b) Bank transfer (if no direct debit is set up)

If direct debit is not active, VAT must be paid via bank transfer to the French tax authorities:

Bank details (SIEE):

• Bank: Banque de France, Paris
• IBAN: FR76 3000 1000 6449 3200 9365 318
• BIC/SWIFT: BDFEFRPPCCT

Payment reference format

The payment reference is mandatory and must follow this structure:

3310 / PERIOD / SIRET

Where:

• 3310 = VAT return code
• PERIOD =
  • MMAA for monthly returns (e.g. 0326 for March 2026)
  • 3XAA for quarterly returns (e.g. 3126 for Q1 2026)
• SIRET = 14-digit SIRET number

Example:
3310/0326/81234567800010

Recommended payment timing (bank transfer)

To avoid late payment due to bank processing times:

• Deadline 19th → pay by around the 15th
• Deadline 24th → pay by around the 21st

Special case: fiscal representative

For non-EU clients with a fiscal representative:

• VAT is usually paid to the representative’s bank account, not directly to the French tax authorities
• Payment instructions (bank details and reference) are provided case by case
• Typically, the VAT number or company name + period is sufficient as a reference

4. When to pay OSS VAT

OSS VAT is always paid quarterly, regardless of your local VAT filing frequency.

OSS payment deadlines

The payment must be received by the end of the month following the quarter:

• Q1 → 30 April
• Q2 → 31 July
• Q3 → 31 October
• Q4 → 31 January

❗ No extensions are granted for OSS payments

5. How to pay OSS VAT in France

OSS VAT in France can be paid via:

• PayFiP (online payment)
• Bank transfer (most commonly used in practice)

Bank details (OSS payments – France)

• Account name: POLE NATIONAL TVA DU COMMERCE EN LIGNE
• IBAN: FR19 3000 1003 0949 78E0 5003 016
• BIC: BDFEFRPPCCT

Payment requirements

• Payments must be made in EUR
• OSS VAT cannot be combined with domestic French VAT payments
• Ensure the exact declared amount is paid

Payment reference

The reference must include your OSS declaration details, for example:

OSS / FR / FRVATnumber / Period (e.g. Q1.2026)

Incorrect or missing references may result in delays or misallocation.

6. Common payment mistakes to avoid

• Paying OSS VAT via the domestic VAT system
• Combining OSS and French VAT payments
• Missing deadlines due to bank delays
• Using incorrect or incomplete payment references
• Paying an estimated or rounded amount

7. What happens if you pay late?

If VAT is paid late, French tax authorities may apply:

• Late payment penalties (generally 5%)
• Interest on overdue amounts (approx. 0.2% per month)

For OSS:

• Penalties and interest may be applied by each EU country concerned
• Repeated late payments may lead to exclusion from the OSS scheme

8. How hellotax helps

hellotax supports clients by:

• Confirming payment amounts before deadlines
• Providing correct payment instructions
• Monitoring due dates for FR VAT and OSS
• Assisting with payment allocation issues

9. Key takeaway

To stay compliant in France:

• Always pay VAT by the filing deadline
• Use the correct electronic payment method for French VAT
• Keep FR VAT and OSS payments separate
• Use the correct bank details and payment reference
• Allow enough time for bank transfers

If you are unsure whether your payment was made correctly or on time, contact hellotax to resolve the issue before penalties arise.