Defer your tax deadlines
During this difficult period, following the speech by the President of the Republic on 12 March, remember that it is possible to defer the payment of any tax due in March without any penalty and without justification.
- Due date of 15/03/2020 for direct tax (corporation tax instalment, payroll tax): option to apply for reimbursement from your corporation tax department, accompanied by the form "Simplified application for a payment extension or rebate for businesses struggling due to Covid-19" (download the document at the bottom of this email).
- VAT returns: the announced payment deferral does not apply to VAT. For the time being, VAT must be declared and paid.
- Monthly payment contract (CFE payment, property tax): option to suspend your monthly payments, in your business space on impots.gouv.fr, or by contacting your assessment centre. You will be charged the outstanding amount with the balance, without any penalties.
For self-employed workers:
- Option to adjust the rate and payments on account of withholdings at source
- Option to defer payments on account of withholdings at source of your business income: from one month to the following month up to three times if your payments on account are monthly, or from one quarter to the following quarter if your payments on account are quarterly.
Procedure to be carried out in your personal space on impots.gouv.fr (heading “Gérer mon prélèvement à la source” [manage my withholdings at source]). This information is provided on the basis of information we have available at this date. We will inform you as soon as possible of any new developments on this matter.
Download "Apply for a payment extension and/or tax refund"
“Our experts are constantly monitoring regulatory changes providing support to businesses. Our articles are updated by midday on the basis of press releases and the publication of decrees by official bodies, which are deciphered by our experts. There may sometimes be a couple of hours delay between the official texts and our publication, the purpose of which is to provide you with preliminary answers to your questions."