How to file your first income tax return in France (paper filing)

In France, your first income tax return is usually filed on paper, not online. This is the normal process when you are not yet registered in the tax system and do not have online access on impots.gouv.fr. The goal of the first filing is practical: submit the correct forms on time, include the basic supporting information, and keep proof of submission so the tax office can create your taxpayer profile.

• First-time filing in France is usually done on paper, not online.
• Online access on impots.gouv.fr typically comes after your first return is processed.
• Prepare identity, address, and income documents before you fill the forms.
• Sign the return, submit it via the accepted channel, and keep proof of delivery.
• After processing, the tax office creates your profile and issues your tax identifiers.

Steps

1. Confirm you are filing for the first time in France

   If you do not have online access on impots.gouv.fr and do not have a French tax identifier yet, the first income tax return is typically filed on paper. Do not wait for online access to appear.

2. Prepare the basic documents

   Collect your identity document, proof of address in France, and documents showing your income for the tax year. Also prepare bank details for refunds or payments if requested. Missing basics often delays processing.

3. Get the correct paper forms

   Obtain the paper income tax return and any relevant annex forms. These are usually available via impots.gouv.fr or from your local tax office. Use the forms for the correct tax year.

4. Fill in personal details carefully

   Enter your full name, date of birth, nationality, and your address in France. Address details matter because they determine which tax office handles your file.

5. Select the tax year

   Fill in the tax year you are reporting. This is the year the income relates to, not the date you moved or the date you are filing.

6. Report your income in the appropriate sections

   Fill in the income sections that apply to you based on the form's categories. If a required field does not apply, follow the form instructions rather than leaving it blank.

7. Attach annexes when the form requires them

   If the form references annex pages or additional schedules for certain types of income, include them in the same submission. Avoid sending "extra pages later" unless the tax office explicitly asks.

8. Sign the return

   A missing signature can make the return invalid even when everything else is filled correctly. Sign where the form requires it.

9. Submit the return using an accepted method

   Submit by post, in person at the tax office, or via an official document drop box if available locally. Keep a complete copy of what you submitted. Keep proof of posting or receipt.

10. Wait for registration and identifiers

    After the return is processed, the tax office registers you in the system, creates your taxpayer profile, and issues your French tax identifiers. Online access typically becomes possible after this registration step.

Tips

• Do not wait for online access. Paper filing is the standard first step in France.
• Make a full copy of every page you submit, including annexes.
• Keep proof of delivery or receipt. It matters if the filing date is disputed.
• Do not leave required fields blank. Follow the form's instruction for "not applicable" cases.
• File early. A technically correct return sent late is still a late filing.

Mathieu Fiscalis

AI assistant – Taxes & Cross-Border Tax

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