Backdated filings - France
While a backdated VAT registration is not typically standard practice, it is still possible to submit backdated VAT filings. If a company registers with a retroactive date, VAT returns must be filed starting from that date onward.
Key Points:
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Backdated VAT Filings:
- Although backdated VAT registrations are not standard practice, backdated VAT filings can still be submitted if the registration is retroactive.
- VAT returns need to be filed from the registration date onward.
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Penalties:
- There are no specific penalties solely for late VAT registration.
- However, failing to register for VAT on time can result in penalties for:
- Non-payment or late payment of VAT.
- Non-submission or late submission of VAT returns.
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verified - 13.02.2025 - EA
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