How to report an error on your French income tax assessment
The ‘avis d’imposition’ stating how much income tax you owe are ready for many people in France - we explain what to do if you spot a mistake
You can report a mistake on your tax assessment online even if your declaration was submitted on paper
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If you declared income from 2021 in France this spring, you should receive your avis d’imposition (tax assessment) in late July or August.
Most people will receive an email notification saying the document is available via their online impots.gouv.fr account between July 25 and August 5, but if you owe additional tax, you will receive your avis from July 29.
Those who requested a paper copy should receive it by early September.
Why is the avis d’impôt important?
The avis d’impôt is an important document for most French residents and is frequently requested during dealings with public and private organisations, including the prefecture and the Caisse d’allocations familiales (CAF), which uses it to calculate recipients’ child benefits.
It will also be required if, for example, you wish to apply for a mortgage to purchase property in France.
You should keep your income tax assessments and declarations for three years.
How to correct an error
If, upon receiving the avis, you believe it to be incorrect, whether the tax office has made a mistake and you want to query the calculation because you believe your tax rate is too high or you notice an error in your declaration, you can contest the assessment.
This applies not just to income tax, but equally to taxe d’habitation, which most residents no longer pay but second-home owners do; the TV licence fee (set to be phased out); taxe foncière; property wealth tax; and the tax on vacant housing.
You can raise any issues via your online account, by selecting Nous contacter/Ma messagerie sécurisée, followed by je signale une erreur sur le calcul de mon impôt.
You can contest a tax charge online even if you submitted your declaration via post.
Alternatively, you can address a handwritten letter to your local Centre des Finances Publiques along with any proof to support your complaint, or make your claim in person or over the phone.
Pay stated amount then request refund
You should have until December 31, 2023, to contest local taxes from 2022, and until the end of 2024 for income tax declared this year.
If you owe anything, this will need to be paid even if you believe there to be an error.
The sum may be refunded later.
Amending automatic declarations
It is also possible to make amendments to your tax return despite having benefited from an automatic income tax declaration if, for example, you forgot about investments in the UK.
The automatic declaration is a ‘tacit’ acceptance of information sent to you by the tax office about known incomes.
You should not have declared in this way if there was other income that you needed to add.
However, you can correct the error via the impots.gouv.fr correction service which opens in August.
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Income Tax in France 2022 (for 2021 income)
What do you risk if you are late with your French tax declaration?
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