1: Tax penalties

Articles in this section · 8

1784178517861788 A1788 B1788 C1788 D1788 E

Article 1788 A

French General Tax CodeIn force
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Updated 7 Nov 2023

1. A fine of €750 shall be imposed:

a. Failure to file the statements provided for in article 289 B within the time limits.

The fine is increased to €1,500 if the statement is not filed within thirty days of a formal notice;

b. Failure to present or keep the registers, the duplicate invoices or documents in lieu thereof and the various supporting documents provided for in III of Article 277 A.

2. Leads to the application of a €15 fine:

a. Each omission or inaccuracy noted in the statements provided for in article 289 B; this fine is capped at €1,500;

b. Each omission or inaccuracy noted in the information required to appear in the registers provided for in 1° of III of article 277 A.

3. Shortfalls or surpluses noted, in the context of the implementation of the procedure provided for in articles L. 80 K and L. 80 L of the Book of Tax Procedures, in relation to the documents provided for in III of Article 277 A, give rise to fines of an amount equal to 80% of the value added tax calculated on the value of purchases on the domestic market, on the date on which the infringement was detected, of similar goods or services.

4. Where, in respect of a given transaction, the person liable for the value added tax is authorised to deduct it, failure to mention the tax due on the declaration provided for in 1 of article 287, which must be filed in respect of the period concerned, shall result in the application of a fine equal to 5% of the deductible amount.

However, where the transaction referred to in the first paragraph is a self-supply of goods provided for by article 257, the amount of the fine is multiplied by the ratio between the costs or expenditure not subject to value added tax included in the taxable amount of the self-supply as it results from article 266 and the entire tax base.

5. The offences provided for in 1 to 3 may be detected by the Directorate General of Public Finance or the Directorate General of Customs and Indirect Taxation.

The fines provided for in this article are imposed, within the same recovery period as for value added tax, by the administration that detects the offence. Recovery and litigation shall be carried out and monitored by the administration imposing the fine in accordance with the same procedures, and subject to the same guarantees, securities and privileges as those provided for this tax.

When an infringement has been the subject of a fine imposed by one of the two administrations, it may no longer be penalised by the other.

Mariela Petrova

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A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

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Mariela Petrova

Mariela Petrova

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15+ Years In Corporate Practice

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