In France, all tax households have the obligation to declare your income online. However, the tax service makes some exceptions if you are unable to declare your income online and authorizes the paper declaration. Listed in article 1649 quater B quinquies of the CGI, these exceptions are thelack of internet access at the main residence, ageTHE disabilityand theinability to use digital technology (ilelectronism). Please note, the deadline for a paper declaration is Tuesday May 19, 2026 at 11:59 p.m.including for French residents abroad.
What does non-compliance with this obligation entail? A financial penalty of up to 150 euros ! The Tax Code specifies: “ Filing a declaration or its annexes using a method other than that required results in theapplication of a fine of 15 euros per document without the total fines applicable to documents to be produced simultaneously being less than 60 euros nor more than 150 euros “.
Everyone online
If the legislator has voluntarily left the wording flexible, “those who believe they are not able to declare online”, this tolerance is reduced: “ In reality, the DGFIP is eliminating the sending of paper declarations in certain French regions to force declarations online.declares Ludovic Ploton, national secretary of Solidaire finances publics. There is a lot of pressure for everything to be digitized “. Without any real recourse since the people concerned would have to go to a public finance center, which is not always physically possible.
Otherwise, ditching paper for digital is simple. New declarants receive their access codes by mail upon reaching the age of majority. Others can use the tax number and reference income recorded on their paper declaration to activate their online account. If these identifiers make the process easier, the switch to all digital still requires a minimal comfort with computer toolsessential to calmly adopt this new mode of operation. “ It is a desire to try to put everyone on an equal footing on a dematerialized version for cost reasons but the digital divide is still very presenthe reveals. Not all users trust IT and refuse the dematerialized version “.
