The DGFiP (Direction générale des Finances publiques – General Directorate of Public Finances) is one of France’s central public administrations. It plays a major role in taxation, public accounting, tax collection, tax audits, government property management and financial relations with local authorities.

For individuals and businesses operating in France, the DGFiP is particularly important because it is involved in income tax, corporate tax, VAT, property taxes, tax compliance, tax audits and many online tax procedures.

The DGFiP is also deeply involved in international tax cooperation. Its activities cover relations with foreign tax administrations, the application of international tax treaties, the prevention of double taxation and the fight against international tax evasion.

The administration is currently undergoing major digital and organisational changes. In 2025, the DGFiP prepared the implementation of France’s electronic invoicing reform, strengthened its use of artificial intelligence in tax control and continued modernising its online services.

What Does DGFiP Stand For?

DGFiP stands for Direction générale des Finances publiques, generally translated into English as General Directorate of Public Finances.

It operates under France’s Ministry for the Economy, Finance and Industrial and Digital Sovereignty.

Its responsibilities cover both tax administration and public financial management. This makes the DGFiP an important point of contact not only for taxpayers and businesses, but also for the French State, local authorities and public institutions.

Its main areas of activity include:

Tax assessment and collection
Income tax and corporate tax administration
VAT administration
Property taxation and cadastral information
Tax audits and the fight against tax fraud
Taxpayer claims and disputes
Public accounting
Financial management for local authorities
Government property management
International tax cooperation
Digital tax services and online procedures

The DGFiP is therefore much broader than simply being France’s “tax office”.

DGFiP and International Relations

International taxation has become an increasingly important part of the DGFiP’s work, particularly as individuals, businesses, investments and financial assets increasingly cross national borders.

The Delegation for International Relations (DRI – Délégation aux relations internationales) was created in January 2020 through the merger of the former international affairs and international cooperation structures. It reports to the Director General and coordinates the DGFiP’s European and international strategy.

The DRI works across the DGFiP to coordinate international issues and maintain relationships with foreign tax administrations and international organisations.

Its work includes:

Coordinating the DGFiP’s international and European strategy
Representing the DGFiP in international organisations
Developing bilateral relationships with foreign tax administrations
Supporting multilateral cooperation
Coordinating international technical assistance
Sharing French expertise in taxation and public financial management
Supporting cooperation projects with partner administrations

The DGFiP works with organisations and networks including:

IOTA – Intra-European Organisation of Tax Administrations
CIAT – Inter-American Center of Tax Administrations
TADEUS – Tax Administration EU Summit
OECD
International Monetary Fund (IMF)
World Bank
European Union
CREDAF
AIST
SGATAR

The DRI also works with French institutions involved in international cooperation, including Expertise France and the French Development Agency.

DGFiP international activity in 2025

The DGFiP’s international role continued to expand in 2025. Its activity included 314 international missions, with 500 experts mobilised, as well as 669 actions related to the European Fiscalis programme.

In April 2025, the DGFiP also signed a new agreement with the International Monetary Fund in Washington aimed at increasing the mobilisation of DGFiP experts internationally. The World Bank also expressed its intention to develop cooperation in this area.

For expatriates and individuals with cross-border tax issues, another important DGFiP structure is the DINR (Direction des impôts des non-résidents), which deals specifically with taxation matters involving non-residents.

DGFiP and International Taxation

The DGFiP plays an important role when French taxation interacts with another country’s tax system.

This includes situations involving:

French residents receiving foreign income
French non-residents receiving French-source income
International employees
Cross-border business activities
Foreign companies operating in France
French companies operating abroad
International investments
Transfer pricing
Double taxation
International tax disputes

France has tax treaties with numerous countries. The DGFiP is responsible for applying these rules and can handle situations where taxpayers or businesses face potential double taxation.

For example, when a dispute arises over which country has the right to tax a particular income under a tax treaty, the administration can initiate a mutual agreement procedure with the relevant foreign tax authority.

The DGFiP also negotiates and uses advance pricing agreements to help multinational businesses secure the tax treatment of transfer-pricing arrangements.

This international dimension is particularly relevant for expatriates, international entrepreneurs and businesses with activities in several countries.

DGFiP Core Missions: Taxation

1. Tax Policy and Tax Legislation

The Direction de la législation fiscale (DLF), which is attached to the DGFiP, plays an important role in developing and implementing French tax policy.

Its responsibilities include:

Providing tax expertise to the government
Assisting ministers during parliamentary debates
Preparing tax measures for finance bills
Drafting general administrative guidance relating to tax legislation
Responding to requests for tax rulings and solutions
Participating in the negotiation of international tax treaties
Representing France in international and European tax discussions

The DLF also contributes to the development of international tax standards, including measures designed to address tax avoidance by multinational companies.

One major international development is the implementation of a 15% minimum effective tax rate for large multinational groups, reflecting the international tax reforms developed through the OECD framework.

2. Tax Assessment and Collection

One of the DGFiP’s fundamental responsibilities is to determine, administer and collect taxes.

This covers major taxes such as:

Personal income tax
Corporate income tax
VAT
Property taxes
Various registration and transfer taxes
Other taxes and duties administered by the French tax authorities

The DGFiP also manages many online tax procedures through impots.gouv.fr, including declarations, payments, secure messaging and access to taxpayer accounts.

Tax collection remains one of the administration’s largest responsibilities. In 2025, net tax revenue collected by the DGFiP increased significantly compared with 2024. Total net tax revenues collected rose from approximately €570 billion in 2024 to €610 billion in 2025, an increase of 7.1%.

In the first half of 2026, the DGFiP collected €275.4 billion in tax revenue, representing an increase of 3.7% compared with the first half of 2025.

3. Tax Audits and the Fight Against Tax Fraud

The DGFiP is also responsible for ensuring compliance with French tax rules.

Its tax-control activities cover both individuals and businesses and increasingly rely on data analysis and artificial intelligence.

In 2025:

Around 34% of on-site tax audit cases involved penalties of at least 40%.
Rights and penalties resulting from data-mining-selected cases reached approximately €2.8 billion.
The median amount assessed following external tax audits selected using AI increased from €34,220 in 2024 to €37,956 in 2025.
2,138 cases were referred to the judicial authorities.
International tax adjustments amounted to approximately €6.5 billion, an increase of 12% compared with 2024.

International tax control is particularly important for multinational companies, transfer-pricing arrangements, undeclared foreign assets and individuals who incorrectly claim to be tax resident outside France.

The DGFiP has also strengthened cooperation with other French administrations. In 2025, a dedicated tax intelligence unit was created with the customs administration to address, among other issues, hidden assets abroad and opaque entities.

4. Taxpayer Claims, Rulings and Compliance

The DGFiP does not only conduct audits. It also provides mechanisms allowing taxpayers and businesses to clarify or regularise their tax situation.

Businesses can access different forms of tax support, including:

Tax compliance procedures
Tax rulings (rescrits)
Personalised tax support
Support for certain investment projects
Assistance for businesses seeking to regularise their tax position

In 2025, the DGFiP received 25,000 tax-compliance requests, while 2,033 companies benefited from personalised tax support. The administration also issued 73 tax rulings through the relevant business-support service.

The DGFiP also created Tax4BusinessFr, a service designed to respond to tax questions from foreign investors considering investments in France.

This is particularly relevant to international entrepreneurs considering establishing a company or investing in France.

DGFiP and Electronic Invoicing: A Major 2026 Reform

One of the most important current developments involving the DGFiP is the progressive introduction of mandatory electronic invoicing in France.

The reform affects businesses regardless of their legal form or size.

As of 1 September 2026, large companies, ETIs and public-sector entities are required to issue electronic invoices, while all businesses must be able to receive electronic invoices through the new system.

From 1 September 2027, SMEs, small businesses and micro-enterprises will also be required to issue electronic invoices.

The DGFiP had registered 101 approved platforms by 31 December 2025.

The reform is designed to:

Modernise business invoicing
Reduce administrative processing
Improve invoice data quality
Increase transaction traceability
Reduce VAT fraud
Improve VAT collection
Reduce paper use
Automate parts of accounting and invoicing processes

The reform therefore represents a major change for French businesses and their accountants.

DGFiP and Public Financial Management

The DGFiP’s role goes well beyond taxation.

It is also responsible for important aspects of public financial management.

Government Accounting

The DGFiP acts as the State’s accountant and contributes to the production and certification of France’s public accounts.

The General Account of the State includes financial statements such as the income statement, balance sheet and related notes. The 2024 General Account of the State was published in April 2025 and was certified by the Cour des comptes for the nineteenth consecutive year.

Local Government Support

The DGFiP also works with:

Municipalities
Departments
Regions
Intermunicipal authorities
Public institutions
Hospitals

Its activities include accounting, payment processing, financial analysis, revenue collection and support for local public-sector projects.

The administration is continuing to modernise the financial management systems used by the local public sector, including the Hélios system.

Government Property Management

The Direction de l’immobilier de l’État (DIE) is responsible for developing and implementing the French State’s property strategy.

Its responsibilities include:

Acquiring public property
Managing government buildings
Valuing public assets
Disposing of property
Optimising government property costs
Supporting the energy and environmental transition of public buildings

The DGFiP’s own property portfolio contained 1,577 buildings at 31 December 2025, representing almost 2.5 million square metres of gross useful floor area.

The DGFiP’s national property intervention directorate also carried out 80,873 property valuations in 2025, covering assets with a total value of approximately €48.8 billion.

DGFiP Digital Transformation and Artificial Intelligence

Digitalisation has become a central part of the DGFiP’s strategy.

In 2025, the administration developed a new digital strategy and an artificial-intelligence roadmap.

AI is increasingly used to:

Identify potential tax risks
Improve tax-audit targeting
Analyse large volumes of data
Support administrative work
Improve taxpayer communication
Automate or simplify certain processes

The DGFiP reported that 56% of controls involving professionals and more than 54% of controls involving individuals were programmed using AI-related technologies in 2025.

The administration also launched new digital tools for its employees and continued improving the taxpayer experience on impots.gouv.fr.

DGFiP: Key Figures in 2025–2026

Because many figures in older DGFiP presentations date from 2019, they should no longer be presented as current statistics.

The latest activity report provides a more relevant picture.

Human resources

The DGFiP had 94,569 agents in function in 2025.

The administration also recorded:

10,939 beneficiaries of initial training
81,688 beneficiaries of continuing training
13,308 beneficiaries of competitive-exam preparation

The DGFiP currently identifies around 50 different professions within the administration.

Public service and taxpayer contact

In 2025, the DGFiP recorded approximately:

41.8 million contacts with users
16.9 million secure messages
12.5 million telephone calls
6.6 million emails
5.8 million users received in person

Its taxpayer satisfaction rate reached 82% in the 2025 Paul-Delouvrier barometer.

Tax fraud and international control

In 2025:

€2.8 billion in rights and penalties came from cases selected through data-mining.
€6.5 billion in tax adjustments concerned international tax matters.
2,138 cases were transmitted to the judicial authorities.

International cooperation

The DGFiP reported:

314 international missions
500 experts mobilised
669 Fiscalis-related actions in 2025.

DGFiP budget

In 2025, DGFiP personnel expenditure reached approximately €6.812 billion, while operating and investment expenditure amounted to approximately €1.216 billion.

What Does the DGFiP Mean for Individuals and Businesses?

For individuals living or working in France, the DGFiP can be involved in:

Income tax
Tax residence issues
Property taxes
Tax declarations
Tax payments
Tax refunds
Tax audits
Foreign income reporting
Double-taxation issues
Non-resident taxation

For businesses, its responsibilities can include:

VAT
Corporate income tax
Business tax obligations
Tax declarations
Electronic invoicing
Tax audits
Tax compliance
Tax rulings
International taxation
Transfer pricing
Foreign investment projects

For expatriates and international entrepreneurs, understanding the DGFiP is particularly important because French tax obligations may continue to apply even when income, assets or business activities extend beyond France.

For taxpayers living outside France, the DINR may also become an important point of contact depending on their circumstances.

For more information about taxation for expatriates, see our guide: DINR France 2026: Tax Rules Every Expat Must Know.

DGFiP in 2026: An Administration Undergoing Major Change

The DGFiP is no longer simply an administration responsible for collecting taxes.

Its role now combines:

Tax administration
Public accounting
Tax enforcement
International cooperation
Digital transformation
Artificial intelligence
Public-sector financial management
Government property management
Business support
Electronic invoicing

The transition to electronic invoicing, the increasing use of data and AI in tax control, and the development of international information exchange are particularly important developments for businesses and internationally mobile taxpayers.

The latest DGFiP figures also show the scale of the administration: nearly 95,000 agents, tens of millions of taxpayer contacts, hundreds of international cooperation missions and hundreds of billions of euros in tax revenue collected.

For anyone living, investing or running a business in France, understanding the role of the DGFiP is therefore essential to navigating the French tax system and remaining compliant with French tax obligations.