TeleTVA

Tax

A2B

Declaration through a form and on-line VAT payment

TeleIR

Tax

A2C

Declaration through a form and on-line Tax payment

Achatpublic.com

Since 2006 the French government provides a possibility for enterprises to transmit online offers in the context of public procurement procedures. The offers have to be secured by means of electronic signatures. The transmission occurs through an interactive portal (Java application), called the online “Salle des Marchés”. For further details see www.achatpublic.com.

impots.gouv.fr

 The central portal for tax declarations in France is www.impots.gouv.fr. The portal makes a distinction between enterprises and individuals (particuliers). For the last category, online tax declaration is possible and widely used but there is no electronic signature application in the strict sense. Users register with their unique fiscal number and a password.

For enterprises (professionals) the catalogue of online applications is much larger. The most advanced is the application for VAT declaration, called TéléTVA. Since January 2006 all enterprises with a turnover of 1.5 million euros in the previous fiscal year have a duty to declare and pay the VAT online. This obligation covers also the firms which fall under the jurisdiction to the “DGE” (“Direction des Grandes Enterprises”), i.e. the department in charge of the tax paid by the largest firms.

Tele-c@rtegrise

 The Ministry of Finance launched, in 2003, a brand new “e-service” designed for professionals of the automobile industry.

This process, called Télé-c@rtegrise, enables professionals to make a series of operations on the Internet, related to cars’ registration, like, e.g.: declarations of purchase or sale, demands for motorcycles’ registration, and, since July 2006, the declarations required to proceed to the destruction of out-of-order vehicles.

Télé-c@rtegrise is specially designed to meet the needs of professionals that are not equipped with heavy data-processing materials and systems, such as: importers or salesmen of vehicles, garage mechanics, demolition contractors, grinders, etc.

Subject to prior proof of a relevant identification, the professionals concerned may be entitled to transmit digital data to the “national vehicles registration file”, kept by the “Ministère de l’Intérieur” (i.e., the minister in charge of domestic security).

Télé-c@rtegrise requires an electronic certificate for authentication on a physical support (chipcard or USB key). Just like for TéléTVA, as well as for social security declarations the issuance and management of “e-certificates” is left to third-party certification service providers.