TLDR: To access online services for tax declarations, create a professional account on www.impots.gouv.fr by providing an email address and password. Activation is done via a postal code sent by the Service des Impôts des Entreprises (SIE), valid for 30 days. Once activated, access to services is immediate.
Creating a Professional Account
To access online services for tax declarations, you must create a professional account on the www.impots.gouv.fr website. This procedure is free and requires an email address and a password of your choice. The professional account serves as the entry point for subscribing to online declaration and payment services.
Activating the Professional Account
Activation of the professional account is done in a simplified manner. After creating your account, you will receive an activation code by mail from the Service des Impôts des Entreprises (SIE). This code, valid for 30 days, must be entered on the website to permanently activate your account. Once this step is completed, access to online services is immediate, with no additional steps required.
Accessing Online Services
Once your professional account is activated, you can access a range of online services, particularly for declaring and paying major business taxes. Available services include VAT declarations, corporate income tax, payroll tax, corporate value-added contribution, and more. You can also benefit from tax reductions and credits, request refunds, and view your tax account.
Online Declaration and Payment
Online declarations are made using a pre-filled form that matches your tax situation. The fillable fields on the form are subject to consistency checks, and totals are calculated automatically. It is not possible to validate a form if the system detects anomalies. Declaration and payment are two separate actions. You can make your payment immediately after submitting the declaration or later, as long as the deadline is respected.
Amended Declarations
If you need to make changes to a previously submitted declaration, you can file an amended declaration. If the corrected elements result in a reduction of the previously declared tax, you must file a formal claim alongside this online declaration. You can view the content of the previous declaration and modify only the desired elements.
Technical Transmission Methods
You can choose from different technical methods to transmit your tax data. You can use the online procedure on www.impots.gouv.fr (Computerized Form Exchange - EFI) or the EDI (Electronic Data Interchange) channel for authorized partners. Different channels can be used for each online procedure or for a specific tax.
Deadlines and Penalties
An initial declaration can be submitted for a past period, meaning after the deadline has passed. In this case, the declaration and its online payment are considered late and subject to penalties. It is important to comply with deadlines to avoid sanctions.