The original date scheduled for filing paper returns, originally May 19, has been moved to May 31, 2022. Bersi just announced this in a press release dated May 11th. Why this extra delay? It is provided because “some users received their 2021 pre-filled tax return in paper format much later than in previous years.”
The tax campaign is experiencing several bugs this year. Just one day after the opening of the 2022 tax campaign for 2021, access to the site impots.gouv.fr was briefly suspended. We are talking about inconsistencies in the preliminary filling of the tax return for individual taxpayers. About 1 million French civil servants who worked overtime were affected by this error, which has since been corrected. At the beginning of April, it was not planned to postpone the statement on this matter.
The problem this time only affects taxpayers who still use paper for declaration, and the delay is just under 5% of recipient users. Most French people have gone digital. And for the latter there is no extra time. The dates remain fixed in accordance with what was originally planned, namely:
– May 24, 2022 for branches from 1 to 19 and non-residents;
– May 31, 2022 for branches from 20 to 54;
– June 8, 2022 for departments 55 to 976.
What are the penalties for late filing?
Please note that if you miss the deadline, your tax will be increased by one of the following penalties, as applicable:
– 10% in the absence of official notification. It is an act by which a creditor requires the debtor to repay a debt under pain of indemnification. Sent by registered mail with acknowledgment of receipt or bailiff;
– 20% in case of late submission of the declaration within 30 days from the date of official notification;
– 40% if the declaration is not submitted within 30 days of receiving the official notification.
In addition, late payment interest may apply to you. They amount to 0.20% of the tax due for the month of delay (i.e. 2.4% for 1 year). These percentages apply until the last day of the month in which the tax return is filed.
Who else can file a paper declaration?
In 2022, online reporting is mandatory. Failure to comply with this obligation under Article 1649 quater B quinquies CGI entails the imposition of a fixed fine of 15 euros for each application or application from the second year in which the violation is found.(1).
However, you can still use the paper form in the following cases:
– If your main place of residence is not equipped with Internet access;
– If you live in a white area (no cell service). You will be able to submit your tax return in paper form until December 31, 2024;
– If your main place of residence is well equipped with Internet access, but you cannot properly use the remote declaration service;
– If you have expressly expressed your desire to receive a paper declaration from April 2020.
(1) Notwithstanding the provisions of subsection 1738 (1) of the LCC, subsection 1738 (4) of the LCC.
VIDEO. 6 things to know before filing your tax return
If you filed your return online in 2020 and 2021, you will no longer receive a paper return.