French General Tax Code
In force1. Failure to comply with the obligation to file a tax return and its appendices electronically or to pay tax by bank transfer, electronic settlement or direct debit at the initiative of the Treasury shall result in the application of an increase of 0.2% to the amount of the duties corresponding to the tax returns filed using another method or to the amount of the sums paid using another method of payment. The amount of the increase may not be less than €60.
In the absence of duties, the filing of a declaration or its appendices using a procedure other than that required shall result in the application of a fine of €15 per document, without the total of the fines applicable to the documents that must be filed simultaneously being less than €60 or more than €150.
2. Failure to comply with the obligation to file a declaration of sums paid to a third party using an electronic process will result in the application of a fine of €15 per beneficiary of these sums.
3. Failure to comply with the prohibition on paying tax by bank transfer will result in a surcharge of 0.2% of the amount of the sums paid by this method of payment. The amount of the surcharge may not be less than €60. This surcharge does not apply to sums already surcharged under 1.
4. Notwithstanding 1, failure to comply with article 1649 quater B quinquies entails the application of a fixed fine of €15 per declaration or schedule from the second year during which a failure is noted.
5. By way of derogation from 1, the amount of the increase provided for in the same 1, when it penalises non-compliance with 2 of Article 1681 sexies, may not be less than €15. (1)
Individual taxpayers who reside in areas where no mobile service is available are exempt from the obligation to file their income tax returns electronically and to pay their taxes electronically until 31 December 2024.
