File VAT

Simon prepares your VAT returns based on the accounting entries already posted. The form depends on your tax regime.

CA3 or CA12?

Form	Regime	Frequency	Turnover threshold
CA3	Standard regime	Monthly or quarterly	Regulatory thresholds of the standard regime
CA12	Simplified regime (RSI)	Annual + instalments depending on configuration	Regulatory thresholds of the simplified regime

Note

Simon automatically determines the applicable form from your VAT regime and the tax reference data shipped with the installed version. Thresholds change over time: check the active rule before making a regime decision.

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Period and return: two distinct objects

A common pitfall: the period and the return each have their own state, and they must not be confused. The period stays open as long as it accepts corrections, then moves to closed. The return, for its part, follows its own path — prepared, reviewed and ready, then confirmed as submitted.

Level	States	Meaning
Period	open, closed	Open as long as it accepts corrections, then closed.
Return	prepared, ready, submitted	Prepared, marked ready after review, then confirmed submitted by you.
Workflow phase	computed	Diagnosis of what is missing: prerequisites, settlement, review, submission or closing.

A period is therefore never “submitted”: it is the return that moves to the submitted state, after which the period can be closed if the conditions are met.

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What you validate

Before marking a VAT return ready or submitted, you validate:

• the regime and form used (CA3, CA12 or instalment);
• the period prerequisites: documents, bank, entries and reconciliations;
• the VAT settlement journal entry generated;
• the cell amounts and the balance to pay or carry forward;
• the fact that the return has indeed been submitted outside Simon.

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Prerequisites (checklist)

Before you can prepare a return, Simon checks:

• Complete bank statements — every month of the period is covered
• Posted documents — no documents awaiting posting
• Reconciliation complete — all bank transactions are reconciled
• VAT settlement to generate or posted — the VAT accounts must be cleared by the settlement journal entry before closing

Astuce

If a prerequisite is missing, the workflow displays a soft block that the agent helps resolve.

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VAT settlement

Simon clears the VAT accounts with a settlement journal entry at the point planned by the workflow, in particular when submitting a ready CA3 or CA12. The calculation:

Accounts	Nature
44571, 44578, 4452	Output VAT (sales + intra-community)
44566, 44562, 44563, 44568	Deductible VAT (purchases + fixed assets)

Result:

• If output > deductible → credit account 44551 (VAT payable)
• If deductible > output → debit account 44567 (VAT credit to carry forward)

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VAT on payments (cash-basis)

For service providers, VAT is only due on payment, not on invoicing. Simon handles this through tax metadata, without any additional entry:

1. when posting, the VAT lines are flagged as falling under VAT on payments (cash-basis);
2. these lines are excluded from the CA3/CA12 calculation;
3. on lettering the invoice with its payment, the metadata switches and the VAT becomes due — no journal entry is generated;
4. the VAT thus made due appears in the next return.

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CA3 cells

The CA3 is built from the accounting balances, mapped onto the form’s cells:

Cell	Description	Rate
08	Operations taxable at the standard rate	20%
09	Reduced rate	5.5%
9B	Intermediate rate	10%
11	Overseas (DOM) rate	2.1%
16	Total gross VAT due	—
17	VAT on intra-community acquisitions	Variable
19–22	Deductible VAT (goods, services, fixed assets)	—
23	Total deductible VAT	—

The net amount (cell 16 − cell 23) determines the amount to pay or the VAT credit.

The rates shown here are intended to help recognise the main lines. The calculation source remains the tax mapping and VAT metadata of the installed version.

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Prepare the return

The agent follows this flow:

1. Check the state of the current VAT period
2. Resolve any blocks (unposted documents, missing reconciliations, etc.)
3. Prepare or check the VAT settlement journal entry depending on the workflow state
4. The return is prepared automatically (PDF generated)
5. You mark the return ready, then submitted once e-filed
6. The period can then be closed

Note

When a VAT period is closed, Simon automatically creates the next period.

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Half-yearly instalments (CA12 / 3514)

Under the RSI regime, two instalments are due each year (July and December). Each instalment corresponds to half of the net VAT of the previous CA12, adjustable by ±10%.

Simon automatically calculates the instalment amount and generates form 3514.