France will require all individuals to declare eligible donations online starting 1 January 2026, streamlining the reporting of cash gifts, valuables, and securities through a secure digital portal. The reform aims to replace paper forms with a faster, more transparent system while maintaining existing tax rules and allowances based on family relationship.
France to Require Online Declaration of Donations Starting January 1, 2026
Public
France
Author: Vukašin Santo
Category:
Fiscal subject related
Views:
7229
Content accuracy validation date:
08.12.2025
Content accuracy validation time:
08:14h
Beginning January 1, 2026, individuals in France will be required to declare donations exclusively online, marking a new milestone in the country’s digital transformation of tax procedures.
From their personal secure account, users will simply need to select “Declare”, then choose “Declare a donation or transfer of company rights” to complete the process. The government says the move reflects both the natural evolution toward digital services and a broader effort to phase out paper forms for environmental and administrative efficiency.
What falls under the new requirement?
The mandatory online declaration applies to donations exchanged between private individuals, including:
· Cash donations, regardless of when the funds were transferred;
· Manual gifts of movable property such as jewellery, vehicles, artworks, and other valuables;
· Securities and shares.
These donations will continue to be subject to registration fees under existing rules, after applying the standard allowances defined by the General Tax Code. Beneficiaries enjoy tax-free thresholds based on their family relationship with the donor — for example, the exemption is €100,000 between parents and children, renewable every 15 years. Beyond that allowance, the applicable rate depends on the degree of kinship.
A simpler, faster, and more transparent process
Authorities highlight several benefits of the digital-only approach:
· A declaration can be completed in just a few minutes, at any time;
· Instant processing, with a secure confirmation issued immediately;
· Any taxes due are automatically calculated, with secure online payment;
· Individuals gain permanent access to their declaration history.
Exceptions still exist
Some types of donations will remain temporarily exempt from the online-only requirement, including those linked to specific tax measures, such as donations covered by:
· Article 790 A bis,
· The French Guiana tax reduction,
· Certain donations of works of art.
The shift toward mandatory online filing is part of France’s broader effort to modernize tax administration, reduce paperwork, and offer faster, more reliable services to taxpayers.
Other news from France
New document was uploaded: Self-certification in France Compliance Analysis
France
Author: Tara Nedeljković
This document explains how self-certification of POS/cash register software works in France, including its legal basis, eligibility, differences from third-party certification, ISCA compliance requirements, main risks, testing checklists, evidence package, and publisher/retailer responsibilities. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
France confirms the E-Invoicing launch is still on time
Public
France
Author: Nikolina Basić
France
Author: Nikolina Basić
France’s mandatory e-invoicing and e-reporting rollout remains scheduled for 1 September 2026, with no official delay confirmed, although a soft-launch approach with eased penalties may apply for businesses showing good-faith compliance. France has confirmed that the launch of mandatory e-invoicing and e-reporting on September 1, 2026, remains on schedule, despite ongoing rumors of delays. Busines... Read more
France’s 2026 E‑Invoicing reform: archiving rules
Public
France
Author: NikolinaBasić
France
Author: NikolinaBasić
France’s 2026 e-invoicing reform will make compliant invoice archiving a key obligation, requiring invoices, related transaction documents, and audit-trail evidence to remain authentic, unchanged, readable, and accessible for the required retention period. Companies remain responsible for compliant archiving even when using approved platforms, including proper SAE-based preservation and documented... Read more
France updates e-invoicing specifications with Version 3.2
Public
France
Author: Vukašin Santo
France
Author: Vukašin Santo
France’s e-invoicing specifications Version 3.2 add operational clarifications on platform reporting, PPF interactions, and public invoicing flows, while invoice formats and lifecycle rules remain covered by AFNOR standards. France has released Version 3.2 of its external e-invoicing specifications, introducing further operational clarifications for the upcoming national e-invoicing framework. Th... Read more
New document was uploaded: E-Invoicing/E-Reporting Guide for Retailers
France
Author: Vukašin Santo
France is introducing a new digital VAT compliance framework based on two connected obligations: e-invoicing and e-reporting. These obligations will significantly affect how retailers issue invoices, exchange invoice data, report sales information, and integrate their internal systems with certified service providers. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New webinar was uploaded: Recorded Webinar: Are You Audit-Ready? Retail Tax Checks in Germany, France & Italy
Author: Ivana Picajkić and Vukasin Santo
Tax audits are increasingly important in European retail due to high transaction volumes and evolving compliance rules. With different fiscal systems in Germany, France, and Italy, understanding audit focus areas is essential. This webinar covers key audit frameworks, differences, and practical compliance insights for retailers. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New event was created: Reminder - Join our free webinar: Are You Audit-Ready? Retail Tax Checks in Germany, France & Italy
Public
Author: Ivana Picajkić and Vukašin Santo
Tax audits are becoming an increasingly important part of modern tax systems across Europe, especially in the retail sector where transaction volumes are high and compliance requirements are constantly evolving. With different fiscalization models in place across Germany, France, and Italy, understanding what authorities actually check during tax audits is essential for retailers and software pro... Read more