The French tax administration (DGFiP) has postponed the release of new VAT declaration forms from July 1 to July 7, 2025, due to technical problems affecting the updated forms and their annexes.
The revised forms will enable taxpayers to report several new taxes and duties introduced by France's 2025 budget legislation, including increased excise duties on electricity, coal and natural gas under Article 20 of the Finance Act 2025. The forms will also accommodate a new tax on share buybacks by companies with turnover exceeding €1 billion, established under Article 95 of the same legislation.
Additional reporting capabilities include updated social levies on sports betting and online gaming under Article 32 of the Social Security Financing Act 2025, and an annual incentive tax on low-emission vehicle acquisitions for rental companies under Article 28 of the Finance Act 2025, applicable to business cessations after March 1, 2025.
Businesses subject to these new taxes must wait until July 7 to file their July VAT returns covering June transactions, with filing deadlines between July 15-24 depending on the fiscal calendar. Companies not affected by the new taxes may continue using current forms between July 1-7 without requiring re-submission on updated forms after July 7.
