TLDR: Failure to file Form No. 2257-SD results in a fine of €150. Omissions or inaccuracies are penalized with a fine of €15 per error, with a minimum of €60 and a maximum of €10,000 for all documents filed simultaneously. No penalties apply in cases of force majeure or for a first offense that is corrected spontaneously or within 30 days of a request from the tax authorities.
Penalties for failure to file
Non-compliance with the filing deadline for Form No. 2257-SD (CERFA No. 15221) is subject to a flat fine of €150, in accordance with Article 1729 B of the French Tax Code (CGI).
Penalties for omissions or inaccuracies
Each omission or inaccuracy identified in the declaration is subject to a fine of €15. The total amount of fines for all documents filed simultaneously cannot be less than €60 or more than €10,000.
Exceptions: force majeure and first offense
Penalties do not apply in cases of force majeure, as provided for by French tax legislation. Additionally, they are waived for a first offense committed during the current calendar year and the three preceding years, provided that the taxpayer has corrected the error spontaneously or within 30 days of a request from the tax authorities.
Cumulative penalties
Fines for failure to file and for omissions or inaccuracies may be cumulative if both offenses are identified. For example, a late filing combined with errors in the declaration may result in the application of both types of penalties.
Scope of application of penalties
These rules apply specifically to Form No. 2257-SD relating to transfer pricing, without extension to other declarative or documentary obligations not mentioned in this context.
Correction procedures
The correction of the offense must be effective to qualify for the exemption from penalties. It may be done spontaneously or following a request from the authorities, but must be completed within the prescribed time limits.