How to contest error in French income tax calculation?
I have just received my income tax statement (avis) and I believe there is a mistake in the calculation. How can I contest this?
Everyone who declared their 2018 income online will have had their avis d’imposition tax statement by now and final paper avis will be soon arriving by post but, as you suggest, not everyone will agree with what they read in it.
It may happen that on receiving your bill you find it to be too high or on checking the detail you believe there is an error in the calculation.
If so, it is possible to contest it. Note that it is also still not too late to volunteer any corrections to your own declaration – this can be done under Corriger ma déclaration in your personal space at impots.gouv.fr.
This service will be available until mid-December (if you use it, a new avis will be sent to you).
The simplest way to alert the tax office to a mistake is also online, by making a réclamation via the section headed Nous contacter/Ma messagerie sécurisée. Click Je signale une erreur sur le calcul de mon impôt.
You may also write a letter to your tax office explaining the problem and, if possible, including any supporting documents.
Other alternatives are to telephone the tax office or to visit in person (in which case you will be given a fiche de visite).
Note that making a réclamation does not dispense you from paying the tax, though when you make it you may also request that payment is suspended while the tax office considers the problem you have raised – this is called un sursis de paiement.
If the amount contested is €4,500 or more, then some form of guarantee may be requested to grant this.
Note also that if your réclamation is not accepted, then in this case an extra 10% in late payment penalties will be payable.
If your réclamation is accepted and you have already paid, you will receive a reimbursement for any sums overpaid.
This question was answered by Olaf Muscat Baron who is a Fellow of the Chartered Association of Accountants UK, a French expert comptable and an International tax advisor.
He is the principal accountant of Fiscaly, an accountancy firm based in the Dordogne.
See www.fiscaly.fr or call 09 81 09 00 15
Email your tax questions to firstname.lastname@example.org