Tax Notice (Avis d'imposition)
The tax notice (avis d'imposition in France) is the official document issued annually by the tax authorities indicating the amount of income tax owed by a taxpayer. It summarizes declared income, deductible expenses, the reference taxable income, and the amount of tax payable or refundable. It is equivalent to the P60/SA302 in the UK or the IRS Tax Return Transcript in the US.
The French tax notice is a reference document in numerous administrative and financial procedures. It contains essential information: the reference taxable income (RFR), the number of fiscal shares in the household, income breakdown by category, tax reductions and credits, and a tax reference number enabling authenticity verification through the impots.gouv.fr online service. The non-taxation notice, issued to non-taxable individuals, serves as proof for accessing certain social benefits.
In KYC and creditworthiness verification procedures, the tax notice is a particularly reliable proof of income as it is issued directly by the tax authority and covers all taxpayer income (salaries, rental income, capital gains, investment income). Banks, landlords, and credit institutions systematically require it, often alongside payslips, to assess an applicant's overall financial situation.
Document verification solutions like CheckFile.ai enable authentication of tax notices by automatically extracting key data (reference taxable income, tax amount, tax reference number) and detecting inconsistencies or forgeries. AI can verify mathematical consistency between declared income and calculated tax, and the tax reference number can be used for cross-verification with the tax authority's SVAIR service.
Regulations
Real-world examples
- 1.A bank requests the latest tax notice from a couple applying for a mortgage to assess their reference taxable income and calculate their overall debt-to-income ratio.
- 2.A social housing provider verifies a tenant applicant's tax notice to determine their eligibility for subsidized housing based on regulatory income thresholds.
- 3.An accounting firm uses an automated verification solution to authenticate company directors' tax notices as part of a business acquisition due diligence process.