TLDR: Online filing is mandatory for certain taxes such as the TGAP, with penalties for non-compliance. It offers advantages like automatic pre-filling of data, real-time consistency checks, and the ability to modify information before submission. Paper filing, on the other hand, requires full manual completion, the use of up-to-date official forms, and does not allow partial saves or iterative corrections. Receipts are automatic for online filing but must be explicitly requested for paper filing. Deadlines vary depending on the tax regime and type of tax.
Obligations and formalities
In France, self-employed individuals must choose between online and paper filing for their tax obligations. Online filing is mandatory for certain taxes, such as the General Tax on Polluting Activities (TGAP), with penalties for non-compliance. It offers advantages such as automatic pre-filling of data, real-time consistency checks, and the ability to modify information before submission. Paper filing, however, requires complete manual completion, the use of up-to-date official forms, and does not allow partial saves or iterative corrections.
Filing procedures
Online filing
Online filing uses pre-filled forms with personal data, previous income, and deductible expenses. The system performs real-time consistency checks, blocks submission in case of errors, and allows users to modify or delete pre-filled information at any time before confirmation. Once submitted, the declaration generates an electronic receipt, which can be downloaded or printed. Tax payment is separate from the declaration and can be made independently if the user is authorized to use the Payer service.
Paper filing
Paper forms must comply with the official models of the Direction Générale des Finances Publiques (DGFiP) and must include a 9-character identification number, the address of the competent tax office, the due date, and a 5-character period code. Paper declarations can be submitted on plain white paper, provided the official format is respected. A paper receipt is issued only upon explicit request by the taxpayer.
Deadlines
Deadlines vary depending on the tax regime and type of declaration. For the TGAP under the standard monthly regime, the online declaration must be submitted between May 15 and 24 of the year following the reference year. For the TGAP under the standard quarterly regime, the online deadline is between April 15 and 24. Taxpayers not subject to VAT or under the franchise en base regime must file (online or paper) by April 25. In case of business cessation, the deadlines are reduced to 30 days for taxpayers under the standard regime and 60 days for those under the régime simplifié or other specific cases.
Advantages and disadvantages
Online filing is generally faster and less prone to formal errors. It also benefits from pre-filled forms and real-time consistency checks. Paper filing, while more traditional, requires special attention to avoid errors and delays.
Exceptions and special cases
Online filing is mandatory for taxpayers whose primary residence has internet access, except for those residing in areas without mobile coverage, who are exempt until December 31, 2024. Those who cannot use the online procedure for technical reasons must explicitly inform the tax authorities.