Online declaration is compulsory for all taxpayers required to file an income tax return. However, this obligation does not apply to taxpayers whose residence is not equipped with Internet access, or to those who are not able to submit their declaration online nor, until December 31, 2024, to those residing in “white areas” where no mobile service is available.
The online declaration is made, with the exception of the assistance of a professional, directly on the Internet with the turbotax alternative.
The Compliance Course
Failure to comply with the obligation to submit the income tax return electronically is penalized, under the terms of article 1738 4 ° of the General Tax Code, by a fixed fine of 15 euros per declaration or appendix from the second year during which this breach is noted.
In the specific circumstances of the current health crisis, the General Directorate of Public Finances encourages all taxpayers to declare their income online.
The declaration in paper form
Taxpayers can declare their income in paper form provided they meet one of the following conditions:
- Their main residence is not equipped with internet access;
- It is equipped with an internet access but the taxpayer is not able to make his declaration online;
- Reside in a white area.
Paper declarations will only be sent to taxpayers who made their declaration in 2019 in paper form. The expedition will start from April 20 until mid-May. For paper declarants, the deadline for filing declarations is set, regardless of their place of residence and even for non-residents, on June 12, 2020 , the postmark being taken as proof.
Online electronic declaration
Taxpayers who declared their income online in 2019 will no longer receive a paper declaration, they will receive an email informing them of the opening of the impots.gouv.fr service.
Remote declarations can be taken out:
- For departments 1 to 19 and non-residents until June 4, 2020 inclusive
- For departments 20 to 54 until June 8, 2020 inclusive
- For departments 55 to 95 and overseas departments until June 11, 2020 inclusive
New for 2020: the tacit declaration
The system is open to taxpayers whose income is fully declared to the administration by third parties (employers, pension funds, banking establishments, etc.) with the exception of taxpayers making professional declarations.
Taxpayers eligible for the tacit declaration who subscribed their 2018 income declaration online in 2019 do not receive pre-filled declarations and are notified by email that a document summarizing the information known to the administration (marital status, salaries, pensions , income from movable capital, deductible CSG, home employment expenses paid by CESU or PAJEmploi, withholding tax already paid, amount of income tax calculated on the basis of these elements and rate of withholding tax applicable from September 2020) is available.