France tax deadlines 2026.

Use this skill when preparing, reviewing, or advising on annual financial statements (comptes annuels) for a French company. Trigger on phrases like "comptes annuels", "dépôt des comptes", "greffe", "Plan Comptable Général", "PCG", "bilan", "compte de résultat", "annexe", "commissaire aux comptes", "audit France", "petite entreprise", "micro-entreprise comptable", "liasse fiscale", or any question about preparing and filing statutory accounts under French commercial law. Covers PCG framework, size thresholds, required statements, formats, notes, filing deadlines, and audit requirements.

Use this skill whenever asked about the French Cotisation Foncière des Entreprises (CFE) for self-employed individuals. Trigger on phrases like "CFE France", "Cotisation Foncière", "cotisation foncière des entreprises", "CET France", "CFE auto-entrepreneur", "taxe professionnelle", "CFE micro-entreprise", or any question about local business tax obligations for a self-employed client in France. Covers the rental value base, municipal rates, first-year exemption, and minimum contribution. ALWAYS read this skill before touching any France CFE work.

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.

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 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.

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 reducing tax in France, tax planning, saving tax, optimizing tax, allowances, deductions the client might be missing, or any question about legal strategies to minimize income tax liability for self-employed individuals in France. Trigger on phrases like "reduce tax", "tax planning", "save tax", "optimize", "allowances", "deductions I'm missing", "payer moins d'impôts", "optimisation fiscale", "réduire ses impôts", "défiscalisation". ALWAYS read this skill before advising on any French tax optimization strategy.

PK