A decree dated March 20, 1995 allows transfer by electronic means to the Directorate General of Taxes of reports of earnings, attachments thereto, and all accompanying documents.
Election for the TDFC procedure may be cancelled every year, and is made by means of a standard-form agreement with the authorities.
Signed documents (reports of earnings, of overheads, etc.) must be certified electronically through a relay entity (auditing firm, approved management centres, computer-service sites, etc.).
Companies may restrict the use of such electronic transfer to the tax reports accompanying the report of earnings.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances. For additional information contact Pierre Knoepfler on +33 (1) 46 93 70 00 or enter text search: "Ernst and Young" and "Business Monitor".
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