Following the previously announced delay to the mandatory online submission and direct debit settlement of IPT in France until 2025 at the latest, the General Directorate of Public Finances has now confirmed that this transition will take place with effect from January 1, 2024. This means that IPT liabilities incurred in the January 2024 period with a filing deadline of February 15, 2024 (and any such liabilities thereafter) are required to be declared and settled through the online portal.
It has also been confirmed that contributions to the Guarantee Fund for Victims of Acts of Terrorism (currently set at EUR 5.90 per contract per year) will be included on the IPT return, again with effect from January 1, 2024. As such, they will be declared and paid online on a monthly basis to the General Directorate of Public Finances, along with the IPT due in the period.
