CA3 preparatory report

The CA3 preparatory report produces a structured document reproducing the lines of the CA3 VAT return as they appear on impots.gouv.fr. It automatically calculates the amounts from the accounting ledger.

Access

Accounting > Accounting Assistant > CA3 preparatory report

Usage

Select the period

Choose the return month via the quick links or the month/year selector.

VAT credit carry forward

If you have a VAT credit from the previous period, enter the amount in the dedicated field and click Recalculate to include it in the calculation.

Report structure

The report is organized in two frames, in accordance with the CA3 form:

Frame A -- Amount of transactions carried out

Taxable transactions:

Line A1: Sales, services
Line A2: Other taxable transactions
Line A3: Purchases of services (reverse charge art. 283-2)
Line A4: Imports (excluding petroleum products)
Line A5: Imports of petroleum products

Non-taxable transactions:

Line E1: Exports outside the EU
Line E2: Other non-taxable transactions
Line E3: Distance sales taxable in another Member State
Line F2: Intra-Community supplies
Line F6: Purchases under franchise
Line F8: Non-taxable adjustments

Frame B -- VAT payable breakdown

Gross VAT (by rate):

Lines 08, 09, 9B, 10, 11: Standard rates (20%, 5.5%, 10%, 8.5% DOM, 2.1%)
Lines T1 to T7: Specific DOM and Corsica rates
Lines I1 to I6: VAT on imports
Line 16: Total gross VAT due
Line 17: Of which VAT on intra-Community acquisitions
Line 18: Of which VAT on transactions destined to Monaco

Reverse-charged VAT on an intra-Community purchase (line B2 of frame A) is taken up in the corresponding rate line, 08 for 20%. The module reads it on the reverse charge entry at credit, whichever account is used: a 4452, a 4457, the account set in Dolibarr or the one from the import reverse charge dictionary. The rate comes from the account when it carries it, otherwise from the invoice line, otherwise from the product, as Dolibarr's purchase journal does.

Lines 17 and 18 are "of which" lines: they detail part of line 16 and are not added to it. A customer established in Monaco is treated as a French customer: its sales go to A1 and to the rate line, and their VAT is taken up in line 18.

Deductible VAT:

Line 19: Deductible VAT on fixed assets
Line 20: Deductible VAT on other goods and services
Line 21: Other VAT to deduct
Line 22: VAT credit carry forward

Result:

Line 25: VAT credit
Line 28: Net VAT due
Line 32: Total net to pay

CA3 report with frame A and frame B

Detail by country

Each line of frame A shows the detail by country in sub-lines. This allows checking the geographic breakdown of transactions.

Totals check

The report includes a control section that compares:

The frame A total from the ledger
The total of invoices transferred to accounting
The total of all invoices of the period

A difference signals invoices not yet transferred to accounting.

Warnings

The report automatically detects some configuration anomalies:

Constant ACCOUNTING_FORCE_ENABLE_VAT_REVERSE_CHARGE not enabled
Reverse charge accounts not configured or not existing in the chart of accounts
Foreign supplier invoices without reverse charge enabled (a supplier established in Monaco invoicing French VAT is not flagged)

For the last case, the warning indicates the correction to apply depending on the invoice status:

Invoice not yet transferred to accounting: tick "VAT reverse charge" on the invoice before transferring it
Non-EU invoice already transferred: generate the missing entries from Import VAT reverse charge. A direct link to this page is offered in the warning. No need to transfer the invoice again, Dolibarr only offers non-allocated invoices for transfer
Intra-Community invoice already transferred: delete the invoice's entries in the ledger, cancel its allocation, tick "VAT reverse charge", then transfer it again

The warning disappears as soon as the invoice carries a reverse charge entry in the ledger, whichever credit account is used (4452, 4457, account configured in Dolibarr or account from the import reverse charge dictionary).

Download the PDF

Click Download PDF to generate a PDF document of the report, usable as a working support to fill in the return on impots.gouv.fr.