2019 FR 3517-S-SD-2025

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The document is a mandatory tax declaration form (CA12) for the Value Added Tax (VAT) and related taxes in France, issued by the Directorate General of Public Finances. It outlines the simplified regime for VAT reporting, including instructions for filling out the form, deadlines for submission, and details on taxable and non-taxable operations. The document also includes sections for calculating gross VAT due, deductible VAT, net VAT results, and other associated taxes. It emphasizes the requirement for electronic filing and payment of VAT since October 1, 2014.

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