Businesses: Which Taxes Must You Pay Online?
For most business taxes in France, online filing and payment are mandatory. Does this requirement apply to your company? What taxes must be paid digitally? Here’s everything you need to know.
Do You Need to Pay Business Taxes Online?
If your business is subject to the standard or simplified real tax regime, you are legally required to use electronic procedures to file your tax returns and make payments.
You have two available options:
The online services provided on impots.gouv.fr via your professional account
The EDI procedure (Electronic Data Interchange), typically used through an accountant or authorized provider
Note: If you operate under the micro-enterprise regime, different filing rules apply. Click here to learn more.
The Professional Account on impots.gouv.fr
To use online tax services, you must first create a professional account on impots.gouv.fr. To access or register:
Go to “Your professional space” on the homepage.
Log in with your credentials or create a new account by choosing your access mode:
Simplified mode: For business owners managing their own account without shared access
Expert mode: For managing multiple businesses, suitable for accountants or EDI partners.
The EDI (Electronic Data Interchange) Procedure
EDI allows authorized third parties—such as certified accountants, management centers, or professional associations—to electronically file and submit tax declarations on your behalf. If applicable, they also handle payments.
These third parties transmit data to the tax authority via a technical intermediary known as an EDI partner.
Which Business Taxes Must Be Paid Online?
Below is a summary of the main taxes that require online declaration and payment, along with the applicable procedures:
| Tax Type | Mandatory Online Filing? | How to File and Pay |
|---|---|---|
| Business income tax returns (Simplified regime: agricultural income (BA RSI), industrial/commercial income (BIC RSI), corporate tax (IS RSI), non-commercial income (BNC)) | Yes | Via impots.gouv.fr or through an EDI partner |
| Business income tax returns (Normal regime: BIC RN, IS RN, BA RN) | Yes | Only through an EDI partner |
| VAT declaration and payment | Yes | Via impots.gouv.fr or EDI |
| VAT credit refund request | Yes | Via impots.gouv.fr or EDI |
| VAT on digital services in other EU countries | Yes | Via the EU VAT mini one-stop shop on impots.gouv.fr |
| Corporate tax (IS) payment | Yes | Payments (including installments) must be made electronically |
| Payroll tax (TS) | Yes | Via impots.gouv.fr or an EDI provider |
| Value-added contribution (CVAE) declaration and payment | Yes | Via impots.gouv.fr or EDI |
| Business property tax (CFE) payment | Yes | Via impots.gouv.fr or automatic debit (monthly or at due date) |
| Network companies tax (IFER) payment | Yes | Via impots.gouv.fr or automatic debit |
| Property taxes (built and unbuilt property) | Yes, depending on the amount due | Via impots.gouv.fr or automatic debit (monthly or at due date) |
