Are online procedures mandatory?

Use of online procedures is mandatory to declare and pay the main business taxes.

VAT (normal or simplified real regime)

Whether they are based in France or not, foreign companies must file returns and make payments online.

Corporation tax (IS), business profits (BIC), agricultural profits (BA), non-commercial profits (BNC), income from property (earnings declaration)

Special provisions for property companies

Property companies not liable to corporation tax

Only property companies with 100 shareholders or more or that report to the Large Business Directorate (DGE) for tax matters are obliged to file their earnings declarations online.  
Declarations (returns nos. 2072 S and C and their appendices) may be sent by EDI. There is an  EFI option for property holding companies with a maximum of 20 shareholders and five properties for return no. 2072 S (simplified).

Property companies liable to corporation tax

These companies must file their earnings declaration (return no. 2065 and appendices) online, regardless of their turnover or the number of shareholders.

Contribution on business value-added (CVAE)

Businesses liable to the contribution on business value-added must file returns (return no. 1330) and pay instalments (form no. 1329 AC) and the balance (form no. 1329 DEF) online.

Payroll tax

Since 1 January 2015, businesses liable to payroll tax have been obliged to pay instalments (form no. 2501) and the balance (form no. 2502) online.

Property tax

If more than €30,000 is owed, businesses may pay online, by monthly direct debit or by direct debit on the due date.

Updated DINR PRO