France: Mandatory IPT Online Submission – Further Delays to 2025

Edit Buliczka
December 21, 2022

The French Parliament approved the Finance Bill for 2023 (“2023 Bill”) on 17 December 2022.

It includes an amendment to Article 166 of Finance law no. 2019-1479 of 28 December 2019 for 2020. Whilst only the date has changed from 2023 to 2025, this has a huge impact on the settlement of French insurance premium tax (IPT). It means that the online submission and direct debit settlement of IPT will not now become mandatory until 2025. The online submission of IPT in France was originally due to be mandated from 2022. It was postponed last year to 2023 and now by a further two years to 2025.

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Author

Edit Buliczka

Edit is a senior regulatory counsel. She joined Sovos in January 2016 and has extensive IPT knowledge and experience. Her role ensures the IPT teams and systems at Sovos are always updated with legislative changes. She is a Hungarian registered tax expert and chartered accountant and has worked for companies in Hungary including Deloitte and KPMG and as an indirect tax manager she worked for AIG in Budapest. She graduated with an economist degree from Budapest Business School, faculty of finance and accountancy and also she has a postgraduate diploma from ELTE Legal University in Budapest.
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