If you are VAT registered in France, you may occasionally receive official correspondence from the French tax authorities.

These letters can relate to your VAT number, VAT returns, payments, or compliance status. Some are informational, while others require action.

This article explains:

• The common types of VAT-related letters in France

• What typical letter references or codes mean

• What action (if any) is required from you

Who Sends These Letters?

Most VAT correspondence is issued by:

• Service des Impôts des Entreprises (SIE) – Your local French business tax office

• Direction Générale des Finances Publiques (DGFiP) – The French public finance authority

Letters may be sent:

• By post to your registered address

• To your fiscal representative (if applicable)

• To your online tax portal (impots.gouv.fr) account

Always forward any correspondence to hellotax immediately.

Common Types of French VAT Letters

1️⃣ “Mise en demeure” – Formal Notice to Comply

What it means:
This is a formal notice requiring you to submit missing VAT returns or make an outstanding payment.

It is more serious than a simple reminder.

Common reasons:

• VAT return not submitted

• VAT payment not received

• SEPA payment failed

What you should do:

• Forward the letter to hellotax immediately

• Do not ignore it

• Ensure sufficient funds are available if payment is pending

⚠️ If ignored, additional penalties and enforcement measures may follow.

2️⃣ “Avis de mise en recouvrement” – Notice of Tax Collection

What it means:
This is an official tax collection notice confirming that VAT is due and payable.

It may include:

• VAT due

• Late payment interest

• Penalties

What you should do:

• Check whether payment has already been made

• Ensure funds are available if payment is via SEPA

• Forward to hellotax for review

If the amount seems incorrect, it must be reviewed immediately.

3️⃣ “Proposition de rectification” – Proposed Adjustment

What it means:
The tax office believes there is an error in your VAT return and is proposing an adjustment.

This could relate to:

• Incorrect VAT rate

• Incorrect reporting of intra-EU sales

• Missing turnover

• Input VAT adjustments

You usually have a limited time (often 30 days) to respond.

What you should do:

• Forward to hellotax immediately

• Do not respond directly unless instructed

• Provide any requested documents quickly

Failure to respond may result in automatic reassessment.

4️⃣ “Relance” – Reminder Letter

What it means:
This is a reminder that something is missing or overdue.

It may relate to:

• Missing VAT return

• Missing payment

• Missing documentation

This is less severe than a formal notice but still requires attention.

What you should do:

• Forward to hellotax

• Confirm whether the matter has already been resolved

5️⃣ VAT Registration or Account Confirmation Letters

These letters may confirm:

• VAT number activation

• Changes to your VAT account

• Updated reporting frequency (monthly or quarterly)

• Confirmation of SEPA mandate activation

What you should do:

• Forward to hellotax for record-keeping

• No action usually required unless stated

Understanding Common References or Codes

French tax letters often include reference numbers such as:

• Numéro fiscal – Your tax identification number

• Numéro SIREN / SIRET – Your French business identification number

• Numéro de TVA intracommunautaire – Your French VAT number

• Référence d’avis – The official notice reference

• Période concernée – The tax period concerned

Always include these reference numbers when forwarding correspondence to hellotax.

Possible Penalties Mentioned in Letters

Depending on the issue, the tax office may apply:

💰 Late Payment Interest

Applied daily or monthly on unpaid VAT.

⚠️ Late Filing Penalty

Often starting at 10% of VAT due (can increase if ignored).

📊 Fixed Penalties

For missing declarations, incorrect reporting, or failure to respond.

Repeated non-compliance may increase audit risk.

Important: Time Limits to Respond

Some letters include strict deadlines (often 15–30 days).

If no response is made within the deadline:

• Adjustments may become final

• Additional penalties may apply

• Enforcement procedures may begin

Always act quickly.

What You Should Do If You Receive a Letter

1️⃣ Do not panic
2️⃣ Do not ignore it
3️⃣ Do not respond directly unless advised
4️⃣ Forward a copy immediately to your hellotax Account Manager

If the letter was sent to your registered office address, please scan and email it to us as soon as possible.

Summary

💡 Final Advice:
French VAT correspondence often has short response deadlines. Forward any official tax letters to hellotax immediately to avoid unnecessary penalties or escalation.

If you are unsure about any document you receive, please contact your Account Manager before taking action.