Filing French Tax Returns and TVA Formalities after Leaseback Purchase

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The montage of a leaseback operation is quite complex, purchasers need to apply for the initial TVA rebate, they need to make TVA returns and annual French tax returns. Some developers offer to carry out the filing of papers etc for the purchaser free for the first or first and second years.The theory is that the forms are simple and that once you have copies of the first year's returns, you can just copy them out for future years.

Most people would prefer to leave all this in the hands of a French accountant for the lifetime of the investment. Some of our developers offer this service for a fee. But we can also reccomend a 'cabinet ' of French accountants who will do all your leaseback returns for 190 euros per annum + tax for one property and another 70 Euros for each additional leaseback. this service includes the TVA reclamation in the first year.

To give you a clearer idea of what is involved, here is the service they offer in their words:-

Please, find herewith, the « Fiscal Kit » of SAVOIE REVISION COFIC accountant office

If you decide to use our services, please fill in the application form provided

  • Non-professional furnished flat rentalsr. - LMNP

Please fill in this questionnaire as accurately as you can.

It's essential for a good management of your affairs.

Non-professional furnished flat renter

Loueur en meublé non professionnel (LMNP)




Our mission is :


  • To set up ongoing client's file.

  • To notify the appropriate tax office of the beginning of trading of the apartment.

  • To select the simplified system based on actual figures for VAT and BIC (trading profits) by letter to the tax office.

  • To act as tax Agents for overseas clients (Art. CGI 289 A).

  • To reclaim the VAT paid on the purchase of the property on a quarterly tax return of repayment of VAT (CERFA 3519).


  • Book-keeping on data processing.

  • Edition of the ledger and the accounting balance.

  • Edition of the quarterly VAT tax returns.

  • Edition of the 2031 forms (forms 2031 and other ones).

  • To submit the 2031 form for signature

  • To complain the professional tax (when necessary).

Date : / / .

Signature (s) :

FEES excluding taxes for 2004 : 180 €uros

Disbursements excluding taxes : 10 €uros

= 190 €uros excluding taxes

(1) If you own several apartments, the annual fixed price is brought back to 70 € excluding taxes per additional apartment entrusted in tax management.


This tax management agreement is tacitly renewable each year.

It could be denounced by each part at the latest on December 15th of each calendar year by registered letter sent with signed receipt.

In the event of a tax inspection, additional charges will be applied.

Name: ___________________________ First name: ___________________

Address: ______________________________________________________________

_______________________________________COUNTRY: ___________________________

Personal: ____________________________Professional: ________________________

Residence: _____________________N° of the apartment: __________________

For the buyers :

In order to constitute the file, please supply us the following forms :

  • The form P0 in case of individual acquisition or community reduced to acquests.

  • The form F in case of acquisition in joint possession and in case of acquisition for a couple married under the regime of separation of property.

  • The index card, option VAT, and the fiscal mandate.

  • The extract of notarial act.

  • The notarial certificate.

  • The statement of act expenses.

Clearer now? This accountancy firm has specialised in leaseback property and accounts, and, for the last twenty years, has been simplifing the lives of many a leaseback buyer.

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Fax: FR 0826421562