First French tax return without a numéro fiscal: can it be filed online?

A first return cannot be filed online straight away without a tax number (numéro fiscal): the online account (espace Finances publiques) is opened with it. There are two routes: an identity check by the tax office, after which the account is opened with the number and date of birth, or a paper return (formulaire n°2042). For a first return after living abroad, impots.gouv.fr mentions only paper.

Situations and routes

Situation	What the rules provide	Source
A letter has arrived from the tax authorities (courrier des Finances publiques)	Open the account with the numéro fiscal and numéro d'accès from the letter; enter "0" as the revenu fiscal de référence	impots.gouv.fr; service-public F369
No letter and no number	Give the local tax office the état civil, a postal address and a copy of an identity document, either at the counter (au guichet) or by post	impots.gouv.fr; service-public F369
A number already exists (for example from taxe d'habitation or taxe foncière)	Open the account through FranceConnect or through the same identity check	impots.gouv.fr
Filing online is not possible	Paper return, formulaire n°2042	impots.gouv.fr
First return in France after living abroad	No online filing; the return is made on paper	impots.gouv.fr, "Je viens ou je reviens en France"

If a letter arrives

According to service-public, the letter is sent in April to people aged 20 or over who were attached to their parents' tax household (foyer fiscal de vos parents) the previous year. It gives the tax number (numéro fiscal) and an access code (numéro d'accès), which are used to open the online account (espace Finances publiques). The person chooses a password and enters "0" in the reference tax income field (revenu fiscal de référence).

If no letter arrives: the identity check

Without the letter, the online account can only be opened once identity has been checked (vérification de votre identité). The tax office (Centre des Finances Publiques, which service-public calls the service des impôts des particuliers, or SIP) needs:

• civil status details (état civil): surname, first names, date and place of birth;
• a postal address;
• a copy of an identity document (pièce justificative d'identité).

These can be handed in at the counter (au guichet) or sent by post (courrier postal). After the check, an email follows and the account can be opened with the tax number and date of birth. The person then enters an email address and a password and receives an activation link, which has to be used within 8 hours.

If a number already exists

A tax number may already have been issued, for example for housing tax (taxe d'habitation) or property tax (taxe foncière). In that case the account can be opened through FranceConnect, using an account with one of its providers (l'Identité Numérique La Poste, Ameli, MSA, YRIS or France Identité), or through the same identity check at the tax office.

Filing on paper

Impots.gouv.fr states that where online filing is not possible, a paper return (formulaire n°2042) is used. Service-public adds that online filing is compulsory if the main home (résidence principale) has internet access and the person is able to file online.

What can change the answer

• Arriving from abroad. The impots.gouv.fr page "Je viens ou je reviens en France" warns that anyone declaring income and/or assets in France for the first time cannot use the online return and fills in a paper one. The page on first returns, by contrast, describes filing online after an identity check. The two pages deal with different situations: the first with people arriving from abroad, the second with people filing separately from their parents for the first time. The tax office can confirm which applies in a given case.
• Attachment to parents. Under F369, a separate return is compulsory from age 25. Below that age, depending on year of birth (and, for some ages, only for those still studying), it is possible to stay attached to the parents' tax household (rattachement au foyer fiscal) instead of filing separately.

Who can confirm

Service-public lists several contacts: the local tax office (service des impôts des particuliers, SIP), including through the online account's secure messaging (messagerie sécurisée) or by appointment; the tax information line (service d'information des impôts) on 0809 401 401, Monday to Friday from 8:30 to 19:00, except public holidays; France Services centres; and tax officers' sessions held at town halls.

About Fiscly

A first return without a tax number can feel circular: the online account asks for a number that has not arrived yet. We went through this ourselves and built Fiscly for ourselves and for others who have moved here.

A questionnaire in six languages that ends with a step-by-step guide to the declaration.

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This material is for general information and does not replace individual advice.