Kworia News
Articles tagged tax for France
France's tax authority published 2026 CFE and IFER assessment notices online on 2 November 2026, requiring mandatory digital payments by 15 December 2026. Businesses must access assessments through impots.gouv.fr professional accounts and use digital-only payment methods, with a 30 November enrollment deadline for automatic debit.
France's secondary residence dwelling tax (THRS) fell 9.7% year-over-year in 2025, according to DGFiP Statistiques Bulletin No. 52. The decline reflects actual taxpayer-level charges rather than policy changes, potentially easing the financial burden on secondary property owners while raising questions about underlying causes.
France's DGFIP has clarified that most non-VAT-registered furnished rental landlords are exempt from e-invoicing requirements. The guidance distinguishes obligations by VAT status rather than business structure, correcting earlier interpretations that had expanded compliance obligations.
France's e-invoicing mandate includes landlords operating under LMNP, LMP, or SCI structures, with mandatory receipt phases starting 1 September 2026 and platform selection due by 31 December 2026; penalties begin in 2027.
France's corporate income tax revenue reached €70.7 billion in 2025, a 4% year-over-year increase after tax reductions and credits. The DGFiP's finalized data shows gross tax of €83.7 billion grew 2.5%, while net revenue grew 4% after €13 billion in relief mechanisms.
France will abolish its simplified VAT regime (RSI) effective 1 January 2027, with automatic migration to the normal real VAT regime and new e-reporting obligations starting 1 September 2027. Affected businesses will transition to quarterly or monthly filing based on turnover thresholds.
France's DGFiP reports €275.4 billion in tax revenue for H1 2026, a 3.7% year-over-year increase, providing a baseline for fiscal strategy and consolidation targets.
France has extended the C3IV corporate tax credit to 31 December 2028, giving businesses more time to plan green industrial investments. This standalone French fiscal measure supports industrial decarbonization and green transition, distinct from broader EU tax digitization policies.
France's DGFiP has released a comparative study of local direct tax rates for 2026 against 2025, covering communes and intercommunal bodies (EPCI à fiscalité propre). The study provides a baseline for assessing sub-national fiscal policy choices and tax rate adjustments.
France's DGFiP has opened an online correction service for 2025 income tax declarations, operational until November 30, 2026. The service allows amendments to most errors but excludes family status and address changes, which require separate procedures.
France's mandatory e-invoicing system, launching September 1, 2026, will target carousel fraud and replace retrospective audits with real-time verification to intercept fraudulent activity immediately.
France's e-invoicing mandate, effective September 1, 2026, aims to recover €2–3 billion annually in VAT revenues by targeting carousel fraud and shifting from post-hoc audits to real-time verification. Businesses must adopt approved platforms and integrate real-time verification processes for compliance.
