Procedure How to declare and pay VAT

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Contact details

Direction des Services Fiscaux

Le Panorama
57 rue Grimaldi
MC 98000 MONACO

Department of Tax Services :
(+377) 98 98 81 21
(+377) 98 98 81 22

Fax : (+ 377) 98 98 81 55

Opening Hours : from 9h30 to 17h00 from Monday to Friday

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Direction des Services Fiscaux

Le Panorama
57 rue Grimaldi
MC 98000 MONACO

Opening Hours : from 9h30 to 17h00 from Monday to Friday

Phone : (+ 377) 98 98 81 21

Phone : (+ 377) 98 98 81 22

Fax : (+ 377) 98 98 81 55

Send us an email
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Principle and conditions

Every person (business or independent professional) who carries out profitable economic transactions on a regular basis is subject to Value Added Tax (VAT) (Taxe sur la valeur ajoutée–TVA)

VAT is levied on the same basis and at the same rates as in France.

How often you need to submit VAT declarations depends on your tax regime.

If your business is subject to VAT:

  • VAT is declared monthly
  • If the VAT to be paid is less than €4,000 per year, your VAT declaration may be submitted quarterly. Simply submit a request by post or email to your VAT inspector

 

If you are exempt from paying VAT:

  • You should submit an annual declaration (for year N) in January of the year N+1

 

To fulfil your reporting obligations, you can choose between offline reporting (this is the default method) and online reporting (alternative option; not available to those who are exempt).

 

 

Declaring and paying VAT online

To declare and pay your VAT online  you must first  subscribe to the e-VAT service .

1

Receiving and filling in the pre-completed form

Every month or quarter (or at the end of the year for those who are exempt), you will receive a form, pre-completed with:

  • The name of your company
  • The tax regime under which the company is registered, (“EM” for monthly reporting, “ET” for quarterly reporting, “FB” for those who are exempt) 
  • The time period for which the declaration is to be made

If you have not received this form you have to  collect one,  as soon as possible, from the Department of Tax Services, at the Tax Division counter.

Complete the form with the aid of the  Download file Notice pour la déclaration de la TVA Notice pour la déclaration de la TVA .

2

Submiting the form and making payment

You should submit the completed form to the Department of Tax Services along with your payment by cheque, bank transfer or in cash at the Tax Division counter.

Useful links

See also

Government & Institutions
Policy & Practice
Last update: 02/10/2012

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