Taxes 2023: how to skip a penalty after a late declaration?

Watch out for latecomers. This Monday, May 22, at 11:59 p.m., French people filing their tax return on paper must have finalized their tax return 2022under penalty of receiving a penalty.

For the heads in the air who forget to declare their taxes on time, the tax will be increased by 10% if the declaration of income is completed in the absence of formal notice. The penalty will be 20% within 30 days of the formal notice then 40% if the declaration has not been filed within 30 days of receipt of the formal notice.

Even if you are late in your declaration, you still have several possibilities to escape these penalties, provided that your request is justified or that the tax authorities are lenient. “There are two scenarios. Either you are in good faith, due to an oversight, an error, an illness… and the tax authorities will be conciliatory, or you are in bad faith and the failure to declare can then cost you dearly, “indicated Virginie Roitman, President of the Paris-Île-de-France Order of Chartered Accountants, at Parisian last month.

It is possible to make a free discount request to the tax authorities, which will examine it carefully after analyzing the applicant’s personal situation. THE site of the Ministry of Economy and Finance specifies that the following elements are likely to be favorable for the admissibility of your application:

  • a shift in the tax payment period
  • an unpredictable loss of income (unemployment)
  • exceptional circumstances (death of the spouse, separation, invalidity) or having caused abnormally high expenses (illness)
  • a disproportion between the size of the tax debt and the level of income (accumulation of arrears or reminders following an audit).

Tax history reviewed

However, the Ministry specifies that these reasons “do not in themselves constitute sufficient criteria to benefit from a free discount. Several elements and particularities of the file are examined, as well as the possible tax history of the applicant in terms of declaration and payment. Any type of reason, whether personal or technical, can be advanced by the taxpayer.

This request can be addressed to the Tax Center (SIP) of your place of residence or to the secure messaging system in their private space on If the administration has not responded within the two-month period, your application is considered rejected. This period may exceptionally be extended to four months if the complexity of the request justifies it.

As a reminder, people living in departments 01 (Ain) to 19 (Corrèze) and French nationals living abroad, the deadline is fixed at Thursday May 25 at 11:59 p.m. For taxpayers living in departments 20 (Corsica) to 54 (Meurthe-et-Moselle), it is established at Thursday, June 1 at 11:59 p.m. For zone 3, from departments 55 (Meuse) to 976 (La Réunion), the deadline is Thursday, June 8 at 11:59 p.m.

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