TLDR: The tax number is automatically assigned upon first contact with the French tax administration. You can find it on the first page of the paper tax return or on the tax notice. If you don’t have these documents, contact your local tax office.
What Is the Tax Number?
The tax number (numéro fiscal) in France is an essential code for filing income tax returns online. It is automatically assigned upon first contact with the tax administration, such as when submitting a paper return or receiving a tax notice (avis d'impôt).
Who Must File a Tax Return?
All individuals with a tax domicile in France are required to declare their total income, regardless of the source or amount. Tax domicile is determined based on criteria such as primary residence, the center of economic interests, or habitual place of stay.
How to Obtain the Tax Number?
The tax number is communicated by the administration through two main channels:
- Paper tax return: It is printed on the first page, in the top-left box, along with the numéro de télédéclarant.
- Tax notice (avis d'impôt): It appears among the taxpayer’s identification details.
How to Access Online Services?
To access the online tax filing service, in addition to the tax number, you need a password (mot de passe), which can be retrieved online by entering the tax number, the numéro de télédéclarant, and the revenu fiscal de référence from the most recent tax notice.
What to Do If You Don’t Have the Documents?
If you don’t have these documents, you cannot retrieve the tax number online without already having access to the online services. In this case, you can contact your local tax office (service des impôts des particuliers).
Differences Between Tax Number and VAT Number
The tax number is distinct from the VAT number, which is required for business activities. The VAT number is assigned to companies established outside the EU to conduct operations in France.