Adjustment procedure French excise declaration (TICPE)

French excise duty returns (TICPE) from the refuelings of 01-01-2025 are no longer possible to submit via the SIDECARE web system. A movement takes place within the tax/customs system of France. Previously were all TICPE declarations handled by General Directorate for Customs and Indirect Taxation (DGDI). A split will take place on 01-01-2025 in which the TICPE declarations for French resident companies will be handled by the Directorate General for Public Finance (DGFIP) and for non-French resident companies by Tax Administration Non-Residents (DINR).

French excise declarations (TICPE) from the refuelings of 01-01-2025 are no longer possible to submit via the SIDECARE web system.

According to recent reports there will be do not differ in the required burden of proof and frequency of submission of the TICPE returns. However, there will be a change in the system by which the declaration must be sent. In view of the retroactive dispatch of TICPE declarations, up to 2 years remains. Tanking reports for 01-01-2025 are therefore still to be submitted via the SIDECARE web system and will be handled by the DGDDI team. The system that will soon be used by the DINR team is Not live yet and will be further announced. However, it is important to know that this should take account of a one-time delay of submission. The declarations Q1 and Q2 2025 will be submitted only from 1 July 2025.