France tax deadlines 2026.

Use this skill when preparing, reviewing or advising on the annual accounts (comptes annuels) of a French company. Trigger on phrases like "comptes annuels", "dépôt des comptes", "greffe", "Plan Comptable Général", "PCG", "bilan", "compte de résultat", "annexe", "rapport de gestion", "commissaire aux comptes", "audit France", "petite entreprise", "micro-entreprise comptable", "liasse fiscale", "déclaration de confidentialité", or any question about drawing up, approving, filing or auditing statutory accounts under French commercial law. Covers the PCG framework, the size categories, the documents each size must prepare, the formats, the year-end adjustments, the approval and filing deadlines, the confidentiality options, the penalties for not filing, the statutory auditor thresholds and the corporation tax return that goes with the accounts. For day to day bookkeeping see france-bookkeeping; consolidated and IFRS accounts are referred.

Use this skill for French payroll for employees: bulletin de paie, fiche de paie, prélèvement à la source (PAS) and the default rate grid, Urssaf employee and employer cotisations, CSG CRDS, AGIRC-ARRCO, the réduction générale dégressive unique (RGDU), the PMSS and plafond sécurité sociale, the SMIC and its June 2026 rise, overtime, congés payés, sick, maternity and paternity leave, mutuelle obligatoire, avantages en nature, net imposable and net à payer, DSN deadlines and penalties, and employer cost. It covers ordinary private-sector employers in mainland France and the overseas departments; for self-employed contributions use fr-social-contributions and for the household income tax return use fr-personal-income-tax.

Use this Guide whenever asked about French e-invoicing, facturation électronique, the plateforme agréée, the former plateforme de dématérialisation partenaire, the Portail Public de Facturation, Chorus Pro, Factur-X, UBL, CII, e-reporting in France, the French B2B e-invoicing mandate and its start dates, invoice lifecycle statuses, or any question about issuing, receiving, validating or archiving electronic invoices in France. Also trigger when choosing or connecting a plateforme agréée, when working out which start date binds a business by its size, when handling e-reporting of transaction or payment data for sales to individuals or to businesses abroad, when a paper or PDF invoice arrives after the mandate started, or when adding the mandatory mentions the reform introduces. This Guide covers who must receive and who must issue and from when, the size classes behind those dates, the accepted formats, the distributed platform model, the mandatory invoice mentions, e-reporting frequencies and deadlines by VAT regime, archiving periods, and the sanction articles. For French bookkeeping obligations generally, see france-bookkeeping.

Use this skill whenever asked about the French cotisation foncière des entreprises (CFE) for a self-employed person or a small business. Trigger on phrases like "CFE France", "cotisation foncière", "cotisation foncière des entreprises", "CET France", "contribution économique territoriale", "CFE auto-entrepreneur", "CFE micro-entreprise", "base minimum CFE", "avis de CFE", "plafonnement CET", "CVAE", "taxe professionnelle", or any question about local business tax for a business in France. Covers who is within the CFE, the rental value base, the commune's rate and minimum base by turnover band, the creation-year exemption and the reduced base after it, the other exemptions and reductions, the chamber tax and fees, payment and the June acompte, cessation versus a change of operator, the CVAE thresholds, rates and relief, and the CET cap claim. For income tax on the profit see fr-income-tax; for social contributions see fr-social-contributions.

Use this skill when a France-resident self-employed person asks for help preparing their French tax return: micro-entrepreneur, auto-entrepreneur, entreprise individuelle, profession libérale or freelancer. Trigger on "aide-moi avec mes impôts", "préparer ma déclaration", "I'm a freelancer in France", "I'm an auto-entrepreneur", "prepare my 2042-C-PRO". It is the intake step for the French self-employed workflow: it fixes the income year (a correction of the return already filed, a late return, or next year's return), sorts the client into scope, tests the micro limits for the right income year and the VAT franchise limits in force, reads the micro-social and Acre rates by start date, collects and parses the documents upload-first with ask_user_input_v0, and hands a structured package to fr-return-assembly, which feeds fr-income-tax, fr-social-contributions, france-vat-return and fr-cfe. France full-year residents only; companies taxed at corporation tax, SCIs, agriculture and non-residents are refused.

Use this skill whenever asked about French transfer pricing (prix de transfert): who must hold the master file and local file under article L. 13 AA LPF, who files the yearly declaration on form 2257-SD and who is exempt, the country-by-country report on form 2258-SD, the fines under articles 1735 ter, 1729 B and 1729 F CGI, the article L. 13 B information request, the rule that the documented method binds the company, the interest limits that sit next to transfer pricing, and advance pricing agreements. Trigger on "transfer pricing France", "French TP documentation", "prix de transfert", "master file France", "local file France", "CbCR France", "APA France", "Article L.13 AA", "Form 2257-SD", or any question about intercompany pricing for French entities. Pillar Two and benchmarking are referred; the corporation tax return is in fr-business-accounting.

Use this skill to compute French personal income tax (impôt sur le revenu, IR) for a household resident in France. Trigger on phrases like "impôt sur le revenu", "IR France", "barème progressif", "tranches d'imposition France", "taux marginal d'imposition", "quotient familial", "parts fiscales", "parent isolé case T", "plafonnement du quotient familial", "décote", "prélèvement à la source", "taux individualisé", "CEHR", "contribution exceptionnelle sur les hauts revenus", "CDHR", "contribution différentielle sur les hauts revenus", "déclaration 2042", "revenus exceptionnels", "système du quotient", "pension alimentaire déduction", "épargne retraite déduction", "réductions d'impôt", "crédits d'impôt", "emploi à domicile", "frais de garde", "dons associations", "plafonnement des niches fiscales", "non-résident taux minimum", "calcul IR France", "avis d'impôt". Covers the computation sequence, the scale, the family quotient and its caps, the décote, the allowances on salaries and pensions, deductions, reductions and credits with the overall cap, the CEHR and the CDHR, withholding at source and the year-end balance, exceptional income, non-residents, the overseas departments, and the year of marriage, divorce or death. For self-employed income see fr-income-tax, for investment income and gains on securities see fr-capital-gains, for rental income see fr-rental-income, for crypto see fr-crypto-tax, and for leaving France see leaving-france-exit-tax.

PK