What is the right to administrative error?
Right to administrative error: principle
Any error made in the context of a declaration to the administration may be corrected without any sanction being imposed. This is what we call the right to administrative error. In this context, the author of the error can spontaneously regularize his situation without risking a financial penalty or the deprivation of a social benefit due.
Concrete example
For example, a person who benefits from the housing allowance (APL) and who forgets to declare his move will not lose the right to this allowance if he spontaneously regularizes his error with the Caf within a reasonable time.
ESSOC law
The principle of the right to error was established by the law for a State in the service of a society of trust (ESSOC) of August 10, 2018. It is based on a presumption of good faith. Each taxpayer can rectify, spontaneously or during a tax audit, an error made in good faith. The burden of proof is reversed; it is up to the administration to demonstrate bad faith.
Which French administrations allow room for error?
The right to error is granted by all administrationswhether public administrative establishments or organizations responsible for an administrative public service mission. Thus, ministries, prefectures, town halls, family allowance funds, France Travail, tax services, etc. are affected by the right to make mistakes.
What is the error tolerance for taxes?
Scope of application (property taxes, income, etc.)
The principle of the right to make an error allows a taxpayer who has committed a inaccuracy or omission in a tax return or any other declaration, to regularize their situation without suffering an increase/fine. This concerns individuals and professionals.
Conditions for regularizing your situation with taxes
To benefit from this regime, several conditions are required:
- The error or omission must be committed in good faiththat is to say unintentional.
- It must relate to a declaration submitted within the deadline (a late submission may exclude its application).
- The taxpayer must regularize his situation, on his own initiative (“spontaneously”) or at the request of the administration.
- Regularization must be possible (there are exclusions in the event of fraud, serious negligence, occult activity or obligations linked to public health/environment).
Amending declaration: a reduction in the interest percentage
In the event of regularization, the surcharge for delay is not due. As for late payment interest (due in any case when a tax is paid late), the basic rate is 0.20% per month (i.e. approximately 2.40% per year). If you regularize spontaneously, you benefit from a halving on late payment interest (0.10% per month).
If the regularization occurs during an inspection or after questioning of the administration, the reduction is less: the late payment interest can be reduced by 30 %.
Cases where the right to error does not apply
It is not a right to make mistakes without doing anything: we must act to regularize things. In case of repeat offense or in bad faiththe right to error does not apply. Likewise in the following situations:
- Late filing of a declaration (not on time).
- Errors linked to European or international obligations, public health or the environment.
- The fact of not having done no corrective declaration with the tax administration.
Right to make mistakes regarding taxes: sample letter
Subject: Spontaneous regularization – exercise of the right to make mistakes (ESSOC law)
Madam, Sir,
I am contacting you in order to proceed, on my own initiative, with the regularization of an error noted in my income tax return (year concerned), in accordance with the provisions of the right to error provided for by law for a State serving a trusted company (ESSOC law of August 10, 2018).
After verification, I noted an (inaccuracy/omission) relating to: (describe precisely the error: forgotten income, incorrectly entered amount, unjustified charge, box error, etc.). This error is unintentional and results from (a misunderstanding of the rule/an entry error/a document received late/etc.).
Please note that I am in good faith and this situation is happening for the first time. In order to regularize my situation, I am sending you:
a duly completed corrective declaration,
the corresponding supporting documents,
payment of the additional tax due, if this can be immediately quantified.
I therefore request the application of the right to error, allowing regularization without application of an increase or fine, as well as the 50% reduction in the late payment interest provided for in the event of spontaneous correction.
I thank you for the attention paid to my approach and ask you to accept, Madam, Sir, the expression of my distinguished consideration.
(Signature)
Does the right to make an error apply in the event of an error against me on the tax return?
The right to make mistakes applies when the error is against youthat is to say when you have paid more tax than should have been due. In this case, the regularization is even simpler, because it is not an additional tax, but a refund or a favorable correction.
What is the maximum time limit for correcting a tax return?
The online correction service in your “Private Space” is open between July 30 and 3 December included for the year 2025. Outside of this period, you can still file a claim until December 31 of the second year following that of the tax recovery.
What is the statute of limitations for an income tax error?
As a general rule, the tax administration has up to the end of the third year which follows that for which the tax is due to exercise the right of recovery. The period may be extended, particularly in the event of fraud, occult activity, or serious omission: up to ten years in certain cases.
How can I benefit from the right to make mistakes?
Contact the administration concerned (Caf, Urssaf, France Travail, etc.)
Just contact, on your own initiativethe administration concerned with a view to regularizing the situation. In certain cases, it is the administration itself which will invite you to rectify your error within a given time limit. This proactive approach is what distinguishes the first failure of fraud.
Contact the tax service
If your error concerns a tax declaration, you can make your corrective declaration on impots.gouv.fr, provided that youhave paid your taxes online. For people who still have the right to use a paper declaration, you must send a letter to the relevant personal tax service (SIP):
- The paper amending declaration must include all the initial sections, even those which do not require any changes.
- The first page must indicate: “Corrective declaration, cancels and replaces”.
See “Oops, I made a mistake”
The government provides citizens with a platform“Oops, I made a mistake”, to avoid making mistakes in administrative procedures. Strengthened in 2025 and become a reference tool for correcting administrative errors, it is aimed at individuals and professionals and allows them to obtain advice.
What should I do if there is a tax error in my favor?
When an error by the tax administration is in your favor (a tax amount that is too low, a tax credit unduly granted, or incorrect taxation), you must regularize the situation, but the way depends on the nature of the error and when it is discovered.
Check the origin of the error
Start by identifying whether the error comes from a fault in the administration’s automatic calculation, from poor consideration of your tax matter or from a document that was poorly transmitted or not taken into account. This step is essential, especially if the error is detected after expiration of the deadline online correction.
Notify the tax administration
The law requires you to inform the tax administration. To do this, you can use the secure messaging of your particular Space or send a letter to Personal Tax Service (SIP). It is not necessary to use an express statement, as this mainly serves to protect the taxpayer in the event of uncertainty.
Wait for rectification by the administration
Once the error is reported, two cases:
- The administration recognizes the error : it carries out a recalculation and notifies you of an additional tax. If there is a balance to pay, a payment deadline is specified.
- The administration wants to check the situation : the tax authorities can initiate an audit, but this does not mean that there is suspicion of fraud.
Interest and surcharges
You don’t pay no increase or penalty when the error comes from the administration. Late payment interest may, however, apply if you knew the error existed and did not report it, but this is rare and requires proof of your prior knowledge.
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