Online payment

Foreign businesses without a permanent establishment in France, which carry out transactions that are taxable in France, fall under the jurisdiction of the Foreign Business Tax Department (Service des Impôts des Entreprises Etrangères, SIEE).

These businesses are obliged to file their returns electronically either via a technical service provider (EDI partner), or directly on the Internet (EFI).

Payments must also be made online.

Since 28 October 2015, online payments have been made via the SEPA Direct Debit Business to Business Scheme (SDD B2B), regardless of the method of payment used (EFI or EDI).

Since 1 December 2015, online payment must be made from a bank account held with a foreign institution that allows SDD B2B.

Secure online tax procedures make life easier, saving both time and money.

Two procedures are available:

• Using the EDI (Electronic Data Interchange) procedure, files with data pertaining to tax returns and/or payments can be transferred to the French administration.
  Accounting and business management service providers carry out and manage transfers via an EDI partner.
  A list of EDI partners is available on the impots.gouv.fr website.
   

• Using the EFI (Electronic File Interchange) procedure, corporate tax returns can be filed and payments made directly online on the impots.gouv.fr website.

To access these services, you must create a user account and sign up for online services from the Professionnel page on the website.