TLDR: Access to online tax services in France for individuals and professionals is available through the portal www.impots.gouv.fr, with different procedures depending on the user type. Individuals must have a tax number, a télédéclarant number, and a reference tax income. Professionals must create a professional account. Online declaration is mandatory for those with internet access, except for those unable to use digital tools.
Mandatory Online Declaration
In France, online income tax declaration is mandatory for individual taxpayers whose primary residence has internet access and who are capable of using digital tools. This obligation applies to those personally subject to income tax for the previous year. Exceptions are provided for those without internet access or unable to use the digital procedure.
Access Requirements
To access online tax services, individuals must have:
- Tax number (numéro fiscal).
- Télédéclarant number (a personal code for online declarations).
- Reference tax income (revenu fiscal de référence), indicated on the last tax notice received.
These details allow the generation of a temporary password for access. The codes are typically found on the first page of the paper declaration or in specific communications from the tax administration.
Professional Account for Professionals
Professionals (businesses, freelancers, associations) must create a professional account (espace professionnel) on the website www.impots.gouv.fr. Activation occurs through two methods:
- Simplified mode: The account is activated with a code sent by mail from the Service des Impôts des Entreprises (SIE), valid for 30 days.
- Expert mode: The user manually selects the specific services they need from those available.
Large companies (Direction des Grandes Entreprises, DGE) access a dedicated area via the path Professionnel > Gérer mon entreprise/association > Je relève de la Direction des Grandes Entreprises. These companies must create the professional account before the payment deadline to consult dematerialized notices and use online payment services.
Declarations and Payments
Online tax declarations, for both individuals and professionals, are based on pre-filled forms with automatic consistency checks. The system verifies the accuracy of the entered data and automatically calculates totals. Online assistance is available to guide users during completion.
For professionals, declaration and payment are two separate actions: payment can be made immediately after submitting the declaration or at a later time, provided it is before the established deadline.
Amended and Late Declarations
Amended declarations can be submitted online if a declaration for the same period has already been filed. In this case, the taxpayer can modify only the desired elements, while the system retains previous data. If the amendment reduces the tax due or increases a credit, a contentious claim (réclamation contentieuse) must also be filed.
Initial declarations submitted after the deadline are considered late and subject to penalties. The system still allows late submission, but the taxpayer must account for applicable sanctions.
Exceptions and Limitations
Not all taxpayers are required to declare online. Exceptions include those who:
- Do not have internet access at their primary residence.
- Are unable to use digital tools for technical or personal reasons.
In these cases, it is still possible to submit a paper declaration. However, most services (such as consulting tax notices or online payments) remain accessible exclusively through the portal www.impots.gouv.fr.