Complying with all the applicable requirements is a major challenge for businesses. The tax summary (“mémento fiscal”) is here to help: a key document for any business, it helps you keep track of your tax obligations. How do you get one? Is there a tax summary for self-employed people? What information does it contain? You’ll find all you need to know about the tax summary (definition, how it works, contents, and much more) in our article.

What’s in this article?

• What is the tax summary and what is it used for?
  
• Who is the tax summary for and where can you find it?
  
• What does the tax summary contain?
  
• What is the difference between the tax summary and the tax certificate?
  
• What should you do if you lose your tax summary?
  
• How can you access a sample tax summary online?
  

What is the tax summary and what is it used for?

The tax summary is a document sent by the Direction générale des Finances publiques (DGFiP) summarizing information on the tax position of a business and its legal entity. It is a type of business identity card, summarizing all the information provided by the registry and the business to the tax office when the business was registered.

Its purpose is to simplify the business’s administrative procedures and clarify its tax obligations. Often sent to the business’s chartered accountant for reference, it must be kept for the duration of the business’s professional activity.

Who is the tax summary for and where can you find it?

All businesses receive their own tax summary by mail. Once the business has been registered (i.e., once the business application has been submitted to the registry), the personalized document will be sent automatically. This can take up to a month.

However, self-employed people, microenterprises, and nonprofessional landlords of furnished rentals (LMNPs) will not receive their tax summary automatically. They must request one at the end of the first year of business through the personal area on the Urssaf website. The downloadable document will be sent to them online.

What does the tax summary contain?

The tax summary brings together information relevant to the activity of the business, such as:

• The SIRET (“Système d’identification du répertoire des établissements”) number, a 14-digit code that identifies the business
  
• The business registration date (which may differ from the date on the Kbis business registration form)
  
• The legal form of the business: société anonyme (SA), société à responsabilité limitée (SARL), société par actions simplifiée (SAS), or entreprise individuelle (EI)
  
• The name of the business
  
• The main activity of the business (with an APE code identifying its area of activity)
  
• The date on which the accounting year ends
  
• The address of the registered office
  
• The types of taxes the business has to pay: corporate tax (IS), income tax category (BIC, BNC, or BA), value-added tax (VAT) and the VAT tax regime and payment frequency, business property tax (CFE), professional training tax (FPC), investment income tax (RCM), and apprenticeship tax (TA)
  
• The VAT number
  
• The list of services the business benefits from
  
• The postal address, phone number, and email address of the corporate tax office (SIE) the business belongs to and its opening hours
  

Note that the tax summary is attached to a form that all businesses (including microenterprises and self-employed persons) must complete and return to their SIE within 15 days of receiving the tax summary. Missing information must be completed by the business.

What is the difference between the tax summary and the tax certificate?

Be careful not to confuse the tax summary with the tax certificate. The latter is a tax document that proves that the business has complied with the requirements of the tax office by paying its contributions and taxes on time. In other words, it is a certificate of the business’s tax compliance.

If a business wants to bid for a public contract, it must present the tax certificate to the buyer. If you are subject to income tax (IR), you can obtain a copy of your tax certificate by completing and submitting form 3666-SD to the SIE. If you are liable for corporate tax (IS), you must go to the professional area of the SIE website to amend and save your tax certificate.

What should you do if you lose your tax summary?

If you lose your tax summary, you can contact your SIE by email or phone to get another copy. Alternatively, you can complete the online questionnaire on your local SIE’s website to request a copy, or get one in person.

Note that if you move or change your registered address, you are entitled to an updated tax summary from your new local SIE, following your administrative procedures.

How can you access a sample tax summary online?

You can download a sample tax summary from the official Eure-et-Loir website, as well as an online example for an electricity provider. These examples, along with your own tax summary, will help you meet your tax and reporting obligations in accordance with government regulations.

To further simplify your compliance, you can use an automated feature such as Stripe Tax, which speeds up the completion and submission of your tax return by integrating with your CRM software—no code required. This tool helps you calculate, collect, and declare your taxes domestically or internationally, and it gives you access to all the reports you need to facilitate compliance. Start now with Stripe to learn more about how we can help you achieve your business goals.