The fully dematerialized corporate tax declaration is an avenue currently being explored by the tax administration to simplify procedures and make more attractive for tax purposes.

While the tax system is often the subject of regular criticism, France is one of the good students when it comes to the digitalization of procedures. The corporate tax declaration, or tax package, corresponds to a series of accounting and financial documents produced each year by a company and its accountant for the tax administration.

It contains in particular the declaration of results and the 18 appended tables necessary to justify each element of the exercise. This is important because it allows you to determine the amount of corporation tax that must be paid. The transmission of some of these elements was the subject of lengthy paper procedures using administrative forms considered time-consuming and difficult to manage.

Recently, the tax administration launched its platform “demarches-simplifiees” to reduce their administrative burdens. Use the tax return calculator is important there.

File: new process for digitizing tax returns for companies

What are the procedures concerned by dematerialization?

Many tax declarations can be made directly on the Impots.gouv.fr site using a personalized professional space.

The following steps can be taken there:

  • Declaration and payment of VAT
  • Payment of corporation tax (IS), payroll tax, economic and territorial contribution (CVAE and CFE), flat-rate tax on network companies (IFER) and property tax
  • Consultation of tax returns and the company’s tax account
  • Filing and monitoring of VAT credit refund requests
  • VAT refund request supported in a country of the European Union
  • Issuance of tax certificate requested for public contracts

What’s new in 2020?

The year 2020 marks an important turning point in digitalization. 

Issuance of certificate of tax residence

Declaration of results for individual entrepreneur’s subject in the BIC category to the simplified tax regime (form 2031). The additional procedures often require the transmission of elements in paper format, although the tax administration should converge towards a 100% digital declaration model.

Thanks to its efforts in favor of digitization, a company takes an average of 139 hours to complete its tax procedures each year, compared to 240 hours worldwide. Above all, it is about paying close attention to all post-declaration procedures. In fact, the request for a refund of VAT or the tax audits following a correction made to the corporate tax return do not yet exist in digital format. Also, the transmission of information can sometimes take up to six months. The digital transformation of the tax sector is a vector of trust and transparency. It makes it possible to recreate the link between the administration and the companies.

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