How to submit business tax returns: EDI or EFI?
Verified 14 April 2023 - Legal and Administrative Information Directorate (Prime Minister), Ministry of Finance
The use of teledeclarations and telepayment is now obligatory to report and pay most business taxes.
To file tax returns and pay taxes, a company can use one of the following 2 modes of teletransmission:
- EFI Mode (exchange of electronic forms). The company can make its declarations and payments directly on the internet from thesubscriber area for professionals.
- EDI Mode (electronic data interchange). The EDI partners send the company's returns and payments to the tax authority. This may be the accountant or a specialized service provider (recognized management organization, accounting association).
Taxes or taxes | EFI Mode (professional space) | EDI mode (partner, accountant, etc.) |
|---|---|---|
Yes | EDI-VAT | |
VAT Credit Refund Application | Yes | EDI-VAT |
Declare VAT due on electronic services in other EU Member States " VAT mini one-stop shop ” or MOSS) | Yes | No |
Application for VAT refund in the EU | Yes | No |
Income Statement (Tax Books) | Simplified tax-only regime | EDI-TDFC (transfer of tax and accounting data) |
Payment of business tax (IS) | Yes | EDI-payment |
Income tax (IR) declaration and payment for real estate businesses not subject to tax | Yes | Yes |
Declaration of assessment on the added value of companies (CVAE) | No | EDI-TDFC |
Payment of (CVAE) | Yes | EDI-payment |
Payment of the companies' property levy (CFE) | Yes | EDI-payment |
Payment of the payroll tax | Yes | EDI-payment |
Payment of the advance payment and payment of the payroll tax | Yes | Yes |
Reporting of credits and tax reductions | Yes | Yes |
Declaration of research tax credit (CIR)) | No | Yes |
It is possible to use the two modes of transmission to declare and pay the same tax. For example, a company subject to the simplified VAT system can send the annual VAT declaration CA12 in EDI mode and the prepayment notices and their payment in EFI mode via its accountant.
Warning
The declaration and its payment must be made in the same way.
- VAT declaration and payment
- Business tax (SI): declaration and payment
- Payroll tax
- Company Value Added Tax (VAE)
- Company Property Tax (CFE)
- Teletransmission of tax returns for professionalsMinistry of Finance
- How to adhere to the EDI procedure?Ministry of Finance
- EDI PartnersGeneral Directorate of Public Finance
- Teleprocedure Focus Sheets (PDF - 119.8 KB)Ministry of Economy