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How to apply for deferment or remission of taxes (in situations such as difficulties faced due to COVID-19)

A deferment allows you to postpone a payment. Partial or total remission leads to a total or partial cancellation of the tax debit.

The DGFIP (Direction Générale des Finances Publiques) allows you to apply for a deferment of payment or a remission for the following taxes:

– Corporate income tax

– CFE deposit

– CVAE deposit

It is not possible to apply for a deferment or remission of the following taxes:

– VAT

– Payroll tax

– Reversal of your employees’ withholding tax

How to apply for a payment deferral:

– Fill in a request form and send it to your corporate tax department by e-mail or via the messaging system of your impôt.gouv professional space.

– Deferral of payment is granted for 3 months upon request without any further documentation to justify this being required

How to apply for partial or total remission:

– Fill in a request form and send it to your corporate tax department by e-mail or via the messaging system of your impôt.gouv professional space.

– You must also provide the following documentation to prove that you are facing financial difficulties that cannot be overcome by deferring payment:

• Proof of a decrease in turnover

• A list of other debts to be paid

• Your financial situation on the date of your request

• Any other documents likely to justify a remission

For more information or for a quote, email [email protected]