The French Parliament approved the Finance Bill for 2023 (“2023 Bill”) on 17 December 2022.
It includes an amendment to Article 166 of Finance law no. 2019-1479 of 28 December 2019 for 2020. Whilst only the date has changed from 2023 to 2025, this has a huge impact on the settlement of French insurance premium tax (IPT). It means that the online submission and direct debit settlement of IPT will not now become mandatory until 2025. The online submission of IPT in France was originally due to be mandated from 2022. It was postponed last year to 2023 and now by a further two years to 2025.
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