TL;DR: You use the EFI procedure to complete and submit certain professional tax forms directly online from your professional account on impots.gouv.fr. You can also make certain payments there, subject to the services available and your authorization. EFI is one of the two electronic filing channels, alongside EDI.
Definition of EFI
EFI, or “computerized exchange of forms”, allows you to meet your professional tax obligations directly online from the “Your professional account” section of the impots.gouv.fr website.
You enter the data in the forms provided by the tax administration. The online services concerned are indicated as completely free of charge in the administrative sources selected.
EFI does not necessarily cover all French tax returns. The services available depend on the electronic filing procedure concerned.
EFI and EDI: two separate channels
EFI is one of the two channels for the electronic transmission of professional tax returns and payments. The other is EDI, or “electronic data interchange”.
With EFI, you enter the forms directly online. With EDI, you use a qualified EDI partner provider to transmit the data on your behalf.
You can use different channels depending on the electronic filing procedure or the tax concerned. The applicable channel is therefore not necessarily the same for all your obligations.
Creating your professional account
To file and pay the main professional taxes concerned, you must create a professional account from “Your professional account > Create and activate my professional account” on impots.gouv.fr.
The creation of the subscriber account is presented as instantaneous. You provide an email address and a password of your choice.
Two access modes are available:
- the “simplified” mode, when you act on behalf of your own business and do not have any online service;
- the “expert” mode, when you represent a business or act on behalf of several businesses.
In “simplified” mode, the final activation of the account requires a code sent by mail by the business tax department. This code is valid for thirty days. In “expert” mode, you activate the relevant online service or services using the activation code provided. The methods for sending this code are not specified in the sources selected.
Your enrollment in the online services takes effect after the required activation. For EDI, the entry-into-force rule refers to the first electronic transmission, but this event does not concern direct entry using EFI.
Returns, payments and checks
EFI allows you in particular to file certain professional taxes, including VAT, corporate income tax, payroll tax and CVAE. Depending on the services available, it also allows you to pay, in particular, VAT, corporate income tax, payroll tax, CVAE, CFE and property tax.
You can also access certain additional services, including requests for VAT credit refunds, requests for VAT refunds within the European Union and contact with the tax administration. The sources selected do not specify the conditions or the documents required for these procedures.
When entering the data, the form may be pre-filled based on your tax situation. The system performs consistency checks, automatically calculates certain totals, provides online help, checks whether supplementary returns are present and automates the carryovers. You cannot validate the form as long as the system detects anomalies.
The return and the payment are two separate acts. After signing and submitting a return showing an amount due, you can make the payment if you have authorization for the “Pay” service. You must comply with the applicable deadline for the tax concerned.
Initial and amended returns
A return is initial when no filing has yet been made for the period concerned. If you file it for an earlier period whose deadline has passed, the return and, where applicable, its payment are made late and may be subject to penalties. The sources selected specify neither the amount nor the rate of these penalties.
A return is amended when a return has already been filed for the period concerned. If you wish to reduce the tax previously declared or increase the credit, and cancel the previous return, you must submit a contentious claim at the same time.
If the previous return was submitted electronically, you can view its contents and modify only the elements concerned. When you associate a payment with an amended return, the amount entered must correspond to the additional payment due compared with the payment already submitted.
Responsibility for transmission
You are responsible for the proper transmission of the data declared and paid online. The data transmitted are deemed to have been duly submitted by the taxpayer.
The EFI procedure therefore gives you direct access to certain professional tax services, but it does not change your responsibility for the accuracy of the data transmitted or compliance with the applicable deadlines.