Paying your VAT correctly and on time is just as important as filing the return itself. This article explains 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 (TVA) declared in monthly or quarterly VAT returns (CA3)
• EU VAT OSS declared in a quarterly OSS return

Although both are managed in France through the Direction Générale des Finances Publiques (DGFiP), the processes for domestic VAT and OSS payments are separate and must not be mixed.

2. When to Pay French VAT (TVA)

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

For CA3 VAT returns, the deadline is not fixed to a single date. It is typically:

👉 Between the 15th and 24th of the following month, depending on your business and as specified in your professional tax account.

Payments must be made electronically. This can include:

• Online payment via your DGFiP account
• SEPA direct debit (if a mandate is in place)
• Bank transfer (where applicable via the CA3 process)

📌 Always refer to the exact deadline shown in your DGFiP account, as this is the authoritative date.

3. When to Pay OSS VAT in France

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

OSS Payment Deadlines

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

There are no extensions for OSS payments.

⚠️ Unlike domestic French VAT, OSS payments cannot be made by SEPA direct debit.

4. Common Payment Mistakes to Avoid

• Paying OSS VAT to your local French VAT account instead of the DGFiP OSS account
• Combining OSS VAT and domestic VAT in one transfer
• Missing the deadline due to bank processing times
• Using an incorrect payment reference
• Paying a rounded or estimated amount instead of the exact figure

These errors may lead to penalties or interest, even if the return itself was filed on time.

5. What Happens If You Pay Late?

For French VAT (CA3), late payment or filing may result in:

• Late payment surcharges (generally 5%)
• Late filing penalties (generally 10%, increasing to 40% after a formal reminder, and up to 80% in serious cases of undeclared activity)
• Interest on the outstanding amount (generally 0.20% per month)

There may also be additional penalties or follow-up actions depending on the situation.

For OSS VAT, late payments may lead to interest and penalties applied by the relevant Member State(s) of consumption, and repeated issues may increase the risk of exclusion from the OSS scheme.

6. How hellotax Helps

hellotax supports clients by:

• Confirming payment deadlines
• Monitoring due dates for French VAT and OSS
• Helping resolve payment allocation issues with DGFiP

7. Key Takeaways

To stay compliant in France:

• Always pay VAT by the filing deadline shown in your tax account
• Keep domestic VAT and OSS payments separate
• Allow enough time for bank transfers