France tax deadlines 2026.

Use this skill whenever asked to prepare, review, or classify transactions for a French VAT return (déclaration de TVA CA3) for a self-employed individual or small business under the régime réel normal in France. Trigger on phrases like "prepare CA3", "French VAT return", "TVA", "déclaration de TVA", "classify these transactions for French VAT", or any request involving France VAT filing. This skill covers France only, régime réel normal (monthly CA3) and régime réel simplifié (annual CA12 with two advance payments). Micro-entreprise (franchise en base de TVA), partial exemption, and margin schemes are in the refusal catalogue. MUST be loaded alongside BOTH vat-workflow-base v0.1 or later (for workflow architecture) AND eu-vat-directive v0.1 or later (for EU directive content). ALWAYS read this skill before touching any French VAT work.

Final orchestrator skill that assembles the complete French filing package for France-resident self-employed individuals, micro-entrepreneurs, and sole proprietors. Consumes outputs from all French content skills (france-tva for TVA CA3/CA12, france-income-tax for 2042/2042-C-PRO/2035/2031, france-cotisations for URSSAF/SSI, fr-estimated-tax for prélèvement à la source) to produce a single unified reviewer package containing every worksheet, every form, every brief section, all cross-skill reconciliations, and the final action list with payment instructions, filing instructions, and next-year planning. This is the capstone skill that runs last and produces the final deliverable. MUST be loaded alongside all French content skills listed above. France full-year residents only. Self-employed individuals, micro-entrepreneurs, and sole proprietors only.

French rental income taxation: revenus fonciers, LMNP, LMP, and SCI à l'IR. Trigger on phrases like "revenus fonciers", "location nue", "location meublée", "LMNP", "LMP", "meublé de tourisme", "micro-foncier", "régime réel foncier", "déficit foncier", "micro-BIC location", "amortissement LMNP", "SCI à l'IR", "SCI transparence fiscale", "Airbnb France impôts", "déclaration 2044", "déclaration 2031", "liasse BIC meublé", "charges déductibles location", "travaux déductibles foncier", "bascule LMP LMNP", "loi Le Meur meublé tourisme", "location saisonnière fiscalité", "déficit imputable revenu global". Covers bare rental (micro-foncier and réel), furnished rental (LMNP micro-BIC and réel with amortisation), LMP status, SCI à l'IR, and déficit foncier rules.

French business accounting, VAT declarations, invoicing, and e-invoicing 2026 reform. Trigger on phrases like "comptabilité française", "expert-comptable", "TVA France", "déclaration CA3", "déclaration CA12", "TVA intracommunautaire", "facturation France", "facture électronique", "e-invoicing France", "Factur-X", "UBL", "CII", "plateforme agréée", "PDP", "PPF", "réforme facturation 2026", "e-reporting", "PEPPOL France", "mentions obligatoires facture", "avoir facture", "numérotation factures", "franchise en base TVA", "autoliquidation TVA", "régime réel simplifié TVA", "régime réel normal TVA", "FEC", "fichier des écritures comptables", "Plan Comptable Général", "PCG", "liasse fiscale", "bilan France", "compte de résultat", "clôture annuelle", "amortissements comptables", "IS France", "impôt sur les sociétés", "taux réduit PME 15%". Covers TVA regimes and rates, e-invoicing/e-reporting reform timeline, mandatory invoice mentions, IS computation, annual closing, and FEC generation.

Use this skill whenever asked about French payroll processing for employees. Trigger on phrases like "French payroll", "bulletin de paie", "fiche de paie", "prélèvement à la source", "PAS", "URSSAF cotisations", "cotisations sociales France", "CSG CRDS", "SMIC", "AGIRC-ARRCO", "retraite complémentaire", "DSN", "net imposable", "net à payer", "salaire brut net France", "charges patronales", "charges salariales", "PMSS", "plafond sécurité sociale", "minimum wage France", "congés payés", "13ème mois", "mutuelle obligatoire", or any question about computing employee pay, income tax withholding, or social contributions in France. This skill covers prélèvement à la source (PAS), URSSAF contributions, AGIRC-ARRCO, CSG/CRDS, mandatory benefits, payslip (bulletin de paie) requirements, DSN filing, and employer cost analysis. ALWAYS read this skill before processing any French employee payroll.

French tax audit procedures, penalties, and taxpayer rights (contrôle fiscal). Trigger on phrases like "contrôle fiscal", "vérification de comptabilité", "redressement fiscal", "DGFIP contrôle", "proposition de rectification", "pénalités fiscales", "majoration 40%", "manquement délibéré", "intérêts de retard", "abus de droit", "commission départementale", "recours hiérarchique", "charte du contribuable vérifié", "FEC contrôle", "rejet de comptabilité", "acte anormal de gestion", "tax audit France", "tax penalties France", "objection tax France", "délai de reprise", "prescription fiscale", "régularisation spontanée". Covers the 8 verification axes (FEC, IS, charge deductibility, CCA 455, revenue, TVA, fixed assets, international), penalty schedules, audit procedures, and taxpayer rights.

Use this skill whenever asked about forming, incorporating, or registering a company in France. Trigger on phrases like "set up a company in France", "SAS formation", "SARL création", "Guichet unique INPI", "French company formation", "register a business France", "société par actions simplifiée", "société à responsabilité limitée", "Kbis", "RCS registration", "annonce légale", or any question about starting a business entity in France. Covers entity types (SAS, SARL, EURL, SASU, SA, auto-entrepreneur), registration process, capital requirements, costs, post-formation compliance, and bank account opening. ALWAYS read this skill before advising on French company formation.

Comprehensive French personal income tax (impôt sur le revenu / IR) guide for all individuals. Trigger on phrases like "impôt sur le revenu", "IR France", "barème progressif", "quotient familial", "décote", "prélèvement à la source", "PAS", "CEHR", "contribution exceptionnelle hauts revenus", "CDHR", "déclaration 2042", "revenus exceptionnels", "quotient pour revenus exceptionnels", "TMI", "taux marginal d'imposition", "tranches d'imposition France", "parts fiscales", "parent isolé case T", "pension alimentaire déduction", "réductions d'impôt", "crédits d'impôt", "emploi à domicile", "dons associations", "plafonnement niches fiscales", "non-résident fiscal France", "exit tax", "impatriation", "PUMA cotisation subsidiaire", "calcul IR France", "simulation impôt sur le revenu", "avis d'imposition". Covers the full IR computation sequence: progressive brackets, quotient familial with plafonnement, décote, CEHR, CDHR, prélèvement à la source, deductions/reductions/credits, non-residents, and special cases. For capital gains see fr-capital-gains, for rental income see fr-rental-income, for crypto see fr-crypto-tax.