Build French Tax Package (Liasse fiscale — EDI-TDFC)

Skill: Convert statutory accounts into a liasse fiscale via EDI-TDFC

Region: France Category: Tax — corporate tax (liasse fiscale) Does: Takes a company's statutory accounts and tax adjustments and assembles the liasse fiscale — the annual corporate-tax package (tax return forms + financial tables) — transmitted to the DGFiP through the EDI-TDFC channel (EDIFACT) via a partenaire EDI. System: DGFiP / EDI-TDFC (Transfert des Données Fiscales et Comptables) — EDIFACT

The liasse fiscale bundles the corporate income-tax return (e.g. 2065 for IS) with the standardised financial tables (tableaux 2050–2059 for the régime réel normal; the 2033 series for the simplified régime). It is transmitted as structured EDI-TDFC (EDIFACT) data via an approved partenaire EDI. The exact forms depend on the tax regime (IS vs IR, normal vs simplifié). Table references below follow the liasse structure.

When this applies

• Companies subject to impôt sur les sociétés (IS) (or BIC/IR under the réel) file the liasse fiscale annually — generally within 3 months of the financial-year close, or by the 2nd working day after 1 May for calendar-year ends.
• The same data underpins the CVAE/other declarations that draw on it.

Structure (liasse fiscale → EDI-TDFC)

Identification     SIREN, period, tax regime (IS/IR, réel normal/simplifié)
Form 2065 (IS)     corporate income-tax return: result, tax computation, IS due
Tableaux (réel normal): 2050/2051 bilan ; 2052/2053 compte de résultat ;
                        2054–2059 immobilisations, amortissements, provisions,
                        plus-values, déficits, etc.
Réintégrations/déductions: extra-comptable adjustments (book → tax result)
Annexes            participations, etc.

Calculation rules

• Tax result = accounting result ± réintégrations/déductions (extra-comptable adjustments: non-deductible charges added back, exempt income deducted) — the standardised 2058 tables reconcile book to tax result.
• IS is computed on the tax result at the applicable rate(s) (the reduced 15% band for eligible SMEs up to the threshold, then the standard rate — verify the current rates); credits and prior deficits (déficits reportables) are applied.
• The bilan (2050/2051) must balance and tie to the accounts; the compte de résultat (2052/2053) ties to the result; immobilisations/amortissements tables reconcile.
• Regime selection drives the table set: réel normal (2050–2059) vs réel simplifié (2033-A…G).
• Amounts in EUR; the EDI-TDFC EDIFACT structure must pass the partenaire-EDI controls.

Worked example (IS, réel normal — outline)

Identification: SIREN=123456789, period 2025, IS, réel normal
2052/2053: résultat comptable 600,000
2058-A: + réintégrations 50,000 − déductions 20,000 → résultat fiscal 630,000
2065: IS = 630,000 × standard rate (− 15% band on the first €42,500 if eligible) − crédits − déficits
2050/2051: bilan balances (actif = passif)

Transmitted as the EDI-TDFC liasse via the partenaire EDI to the DGFiP.

Validation checklist

• Tax regime (IS/IR, réel normal/simplifié) correct; matching table set (2050–2059 vs 2033 series)
• SIREN and period correct; current-year forms/rates used
• Tax result = accounting result ± réintégrations/déductions (2058 reconciliation ties out)
• IS computed at the applicable rate(s) (15% SME band where eligible); credits and déficits reportables applied
• Bilan balances (actif = passif) and ties to the accounts; immobilisations/amortissements reconcile
• EUR amounts; EDI-TDFC EDIFACT structure valid; partenaire-EDI controls pass
• Filed by the deadline (~3 months after close / 2nd working day after 1 May)

Last updated: 2026-05-31 — liasse forms, IS rates/bands, and the EDI-TDFC spec change yearly; confirm the current forms, rates, table structure, and the deadline against current DGFiP (impots.gouv.fr) guidance before use.