What are the due dates for TVA?
Verified 25 September 2026 - Entreprendre Service Public / (Prime Minister)
In the case of TVA, a distinction must be made between the date of the chargeable event and the date on which the charge is due. In particular, this allows the time of collection or deduction of the TVA to be determined. The rules depend on the type of activity carried out by the company and the nature of the transaction submitted to the TVA.
The TVA is a tax that must be subject to a periodic declaration and a payment to the tax authorities by the entities liable for payment. Depending on the system applicable to them, this periodicity may be monthly, quarterly or even annual.
These tax obligations depend on a chargeable event and the due date:
- The operative event corresponds to the performance of an operation that may fall within the scope of the TVA. This chargeable event therefore determines the chargeability of that tax in the absence of a special exemption. For example, it may be the delivery of goods or the performance of a service.
- The due date is the date from which the tax authority may require the person liable to pay the TVA for a transaction (which may be deferred). There can therefore be no chargeability without a prior chargeable event.
The chargeable event varies according to the nature of the transaction carried out and determines the chargeability of the tax:
- For the deliveries of goods (sales of goods and merchandise), the operative event is the delivery of the goods or merchandise (i.e. physical delivery of the property).
It coincides with the time when the TVA becomes due. Once the goods have been delivered, the TVA becomes payable. - For the services provided, the operative event is the performance of the service of service. On the other hand, for this type of transaction, the chargeability corresponds to the date of receipt the price (or down payments). It does not coincide with when the TVA becomes due.
The TVA's due date determines two periods:
- The period during which the TVA declaration and payment of the fee must be paid by the company liable.
- The period from which the customer (the one from which the liable company collected the TVA at the time of invoicing) may deduct the TVA he paid for.
FYI
For more information on the TVA statement, please see the fact sheet «Declare and pay the TVA».
Depending on the nature of the transaction, the tax may be payable either at the time of throughput (for supplies of goods) or the collection price or advance payments (for services):
Deliveries of goods
Where a company has an activity consisting in delivering goods body furniture (i.e. sales of goods and merchandise), this is the TVA regime on throughputs which must apply: the tax then becomes chargeable at the time of debit registration, in the accounts of the seller, on the account opened in the name of the customer (which generally coincides with the date of issue of the invoiceor even delivery).
Warning
When a down payment has been paid prior to the delivery of the goods, the TVA due on it then becomes due as soon as it is collection.
Provision of services
Where a company is engaged in the business of providing services, it is the TVA scheme on receipts which applies by default: the tax then becomes chargeable at the time when the price, or even the installments and advances are cashed (which does not coincide with the operative event which is the performance of the service).
FYI
The companies subject to the scheme may opt for the chargeability at the time of debit.
However, these rules concerning both the debit and the collection of funds contain many nuances depending on the terms of the transaction carried out:
Nature of the taxable transaction | Generating event | Due date |
|---|---|---|
Sale or delivery of goods (delivery) | Delivery of the good | Date of delivery |
Sale of specific goods (press periodicals, shows, etc.) | Delivery of the goods or services | Collection of the price of the entry ticket, subscription or sale to the number |
Importing a product from outside the | Entry of the property into Community territory | Customs clearance (payment of customs duties) |
Provision of services, including real estate works (including outside Europe) | Completion of the service | Collection of the price or a deposit |
Supply of goods or services in (intra-Community acquisition) | Delivery of the goods in France or performance of the service | Collection of the price or a deposit |
Self-delivery of an immovable (or transmission free of charge) | Deposit in town hall of the declaration of urban planning | First use of the property or change of use |
Self-delivery of a service | Running the service | As and when the services are performed |
Where a company carries out both supplies of goods and services (mixed activity), it is subject in part to the TVA on receipts (for his services) but also under the TVA on throughputs (for its deliveries). That's the TVA regime collected : for each type of operation, the TVA is payable when it is collected, i.e. at different times.
To facilitate the management of its TVA, the company nevertheless has the possibility of choose, for all its operations, the TVA’s regime on throughputs so that all the operations it carries out have a same due date.
Please note
However, a company with a blended business cannot choose the TVA cash flow regime for all of its operations. Only a comprehensive option for the flow-rate regime is possible.
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TVA scheme collected
Under the TVA scheme collected, the chargeability of services or deliveries remains distinct. The company continues to apply the two different rules:
- For sales of goods and merchandise, the TVA will be due on the date of delivery.
- For the provision of services, the TVA will be payable upon receipt, whether in the form of advance payments, advances or other partial payments.
TVA regime on speeds
The company can opt for the TVA regime on throughputs for all of its operations.
The TVA is then due on the date of the debit (registration of the debit on the customer account) which generally corresponds to the date of the invoice. The TVA from the sale of goods and the from the provision of services become payable on the same date.
A company wishing to opt for the TVA debit scheme must submit a written request to the TVA tax office.
The option applies to all operations for which a supply of goods and a supply of services is provided. It shall take effect from 1er the day of the month following the month in which it was exercised.
The company may indicate on these invoices that this option has been chosen, adding the mention TVA payment based on debits. It's not mandatory.
For give up in the case of the option, the company must request by letter to the tax office on which it depends that this option be discontinued. The TVA scheme collected is again applied from 1er the day of the month after the option is stopped.
Invoices issued before the operative event a sale of goods or services shall be considered as prepayments.
A service deposit invoice always results in the TVA becoming chargeable to the supplier as it gives rise to partial and advance payment (TVA scheme on receipts).
However, where services are provided on an ongoing basis over a period of more than one year without installments or installments, the TVA is then payable at the end of each year calendar year for the duration of the service.
Please note
In the event of a change in TVA, it is the operative event and not the due date that determines the applicable rate.