How to submit business tax returns: EDI or EFI?

Verified 01 March 2024 - 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).

One method of transmission can be used to report a tax and another method of transmission can be used to pay the tax. For example, a company subject to the simplified VAT system may submit in EDI mode via his accountant the annual VAT declaration CA12 and the advance payment notices and their payment in EFI mode.

Tableau - Telecounting and telepayment obligations by type of tax

Taxes or taxes

EFI Mode (professional space)

EDI mode (partner, accountant, etc.)

VAT declaration and payment

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)

Yes

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)

Yes

EDI-TDFC

Payment of (CVAE)

Yes

EDI-payment

Payment of the companies' property levy (CFE)

Telremittance, Pick-to-maturity or Monthly Pick-up

EDI-payment

Declaration of the tax on the economic use of vehicles (ex -TVS)

Yes

Yes

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

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