• Tax, levy and duty
  • CalendarTo be calculated
  • Time2 - 3 hour(s)
  • 1 SUR 6
court hammer
infoTheoretical penalty(s) of non-compliance subject to the judge's discretion and, where applicable, to certain conditions
  • 60 € - 0.2 % of increase Finecourt hammer
    info0.2% increase [non-compliance with the obligation to subscribe electronically to a declaration and its annexes or to pay tax by bank transfer, electronic payment or direct debit operated by the Treasury)
  • 750 € - 1500 € Finecourt hammer
    infoFine of 750 € [failure to produce VAT returns within the prescribed time limits]

    Payment and regularization of taxes


    Scope of application

    Any commercial company, or real-estate company ('SCI') considered as such, wishing to voluntarily end the life of the company and proceed with its amicable liquidation.

    Description

    You must regularize the payment of VAT when you permanently stop your activity.

    To do this, you must complete the VAT return within:
    • 30 days for the normal real tax regime: CA3 declaration,
    • 60 days for the real simplified tax system: CA12 or CA 12 A declaration for a farmer.

    Authority

    Commercial court

    Responsible(s)

    Représentant légal de l'entreprise

    Are you an expert?


    I choose an action leading to compliance :