The 2023 tax return campaign has opened Thursday April 13 on the tax website. Since the introduction of withholding tax, this exercise is similar to an adjustment since it concerns income for the past year (2022).
Following this declaration, the administration will indicate your final tax amount. After deducting the amount that has already been deducted at source each month in 2022 and any reductions and tax credits, this will result either in an amount of tax remaining to be paid, or in an amount that will be refunded to you. In the general case of an online declaration, you have this information at the end of your declaration.
Online reporting dates
As every year, taxpayers will have several weeks to complete their declaration online.
These deadlines, which differ according to the three categories of departments in which the declarant is domiciled on 1 January 2023, are as follows:
- Departments 01 to 19 and non-residents: May 25, 2023 (at 11:59 p.m.).
- Departments 20 to 54: June 1, 2023.
- Departments 55 to 976 : June 8, 2023.
Paper declaration
For declarations on paper (the sending of pre-filled declarations takes place between 6 and 25 April) the deadline expires earlier, on the May 22, 2023 at 11:59 p.m. (including for French residents abroad), the postmark being authentic. People whose main residence is equipped with internet access must complete their 2022 tax return electronically, consider Public Finance. However, taxpayers who believe they are unable to file their tax return online can still submit it on paper. In addition, taxpayers residing in areas where no mobile service is available are exempted from the electronic filing requirement.
Penalties for reporting after the deadline
Please note: exceeding these deadlines results in surcharges. Your tax will thus be increased by 10% in the absence of formal notice. If you delay too long and you receive a formal notice, the increase will increase to 20% and may even reach 40% when the declaration has not been filed within 30 days of the formal notice.
Automatic declaration
About a third of French taxpayers will benefit from the automatic declaration which concerns those who have not changed anything in their last pre-filled declaration, in other words employees and retirees who do not mention a tax credit or property income and whose income is entirely declared by third parties: employers, pension funds or banks for income from certain common investments such as interest on savings accounts or dividends.
You must not have reported a change in situation in 2022, such as a move or a divorce, but households that have declared a birth, an adoption or the taking in of a minor child are now eligible.
If you are concerned, you will soon receive an e-mail informing you of the availability on your personal space (website impots.gouv.fr) of the document summarizing the information known to the administration. Those who continue to declare their income tax by post will receive it by mail.
It is therefore this document which will serve as a declaration and which must be checked for accuracy, in particular the amount of income. If data is inaccurate or missing, it will then be necessary to complete and sign your tax return as in the past.