TLDR: The declaration requirement for itinerant workers without a fixed address in France was abolished as of December 7, 2020. It is no longer necessary to appear before the tax administration or deposit a sum as security for taxes due.
Abolition of the declaration requirement
Since December 7, 2020, itinerant workers without a fixed address in France are no longer required to declare their presence to the tax administration. This obligation, provided for in Article 302 octies of the Code général des impôts (CGI), was definitively repealed by Article 127 of Law No. 2020-1525.
Procedure prior to repeal
Before December 7, 2020, itinerant workers had to physically appear at a tax office to declare their activity and deposit a sum as security for taxes due. In return, they received a récépissé (receipt) to be presented upon request by the authorities.
Official documentation
The Bulletin Officiel des Finances Publiques (BOFIP) confirms that the commentaries related to this regime were withdrawn as of December 7, 2020, indicating the end of any practical application.
Absence of substitute procedures
No specific substitute procedures have been introduced for this category of workers. Regulatory texts and administrative instructions do not provide guidance on new declaration methods.
Regulatory context
The repeal of the declaration requirement was ordered by Article 127 of Law No. 2020-1525 of December 7, 2020. The provision took effect immediately, without transitional periods or exemptions.
Conclusion
There is no longer a specific regime for declaring the arrival in France of itinerant workers without a fixed address. Affected workers no longer need to fulfill this formality.