The French tax system is quite complicated and diverse. You pay various taxes during the course of the year.
Value-added tax (VAT) is most often used in the European Union.
In France, when you are VAT registered, you are required to make monthly or quarterly VAT returns.
You can deduct the VAT on your purchases.You also collect VAT on your sales. At the end of the month or the quarter, you need to compare both amounts.
If you collect more VAT than you deduct, then you will have to pay some VAT to the Tax office.