ID & Tax

5 min read

Residence Permits and Identity Documents

Foreign nationals residing in France do not receive a "National ID Card" (Carte Nationale d’Identité), as these are reserved strictly for French citizens. Instead, your legal identity and right to remain in the country are established through a combination of your valid passport and a residence permit (Titre de Séjour).

Validation of the VLS-TS

Most long-stay visas (VLS-TS) act as a residence permit once validated. Within three months of arriving in France, holders must validate their visa online through the ANEF portal. This process includes paying a mandatory tax (taxe de séjour). For a standard student visa, the cost is approximately 50 EUR ($53 USD, Jan 2026). For other categories, such as "Salaried Worker" or "Private and Family Life," the cost is typically 225 EUR ($238 USD, Jan 2026).

European Union Citizens

Citizens of the EU, EEA, or Switzerland are not required to hold a residence permit to live or work in France. Their national identity card or passport issued by their home country serves as sufficient identification. However, they may request a Carte de Séjour UE if they wish to have a French-issued document for administrative convenience, which is currently issued free of charge.

Note: It is mandatory to carry a valid form of identification at all times in France. For non-EU nationals, this generally means a passport or a valid Titre de Séjour.
digital-residence-permit-system-france-faces-legal-challenge-over-barriers-immig-114127
French Residence Permit Card

The French Tax Identification Number

The Numéro Fiscal (also known as the Numéro SPI) is a unique 13-digit identifier used by the French tax authority (Direction Générale des Finances Publiques or DGFiP). This number is essential for paying income tax, local taxes, and accessing the official tax portal.

Obtaining Your First Tax Number

Foreigners moving to France do not receive a tax number automatically upon arrival. There are two primary ways to obtain one:

  • Form 2043: New residents can submit Form 2043 (Demande de création de numéro fiscal) to their local tax office (Centre des Finances Publiques). This can often be done in person or via mail.
  • First Tax Declaration: If you have not requested a number by the time the annual tax season begins (usually April/May), you will be assigned one when you submit your first paper tax return.

The Tax Portal: impots.gouv.fr

Once you have your numéro fiscal, you can create a personal account on the official tax website. This portal is used for:

  • Annual income tax declarations (mandatory for all residents).
  • Viewing "Taxe Foncière" (property tax) if you own a home.
  • Managing "Prélèvement à la source" (withholding tax) settings.
  • Communicating with tax agents via a secure messaging system.
document paperwork calculator
Document Paperwork Calculator

Administrative Portals and Filing Requirements

The French administrative system is increasingly digital. Navigating identity and tax requirements requires familiarity with two main platforms:

ANEF and Residence Management

The Administration Numérique des Étrangers en France (ANEF) is the primary platform for residence permit applications, renewals, and changes of address. It is critical to report any change in civil status or home address within 30 days. Failure to update your residence permit can result in fines or complications during renewal.

Tax Deadlines and Obligations

In France, the tax year runs from January 1 to December 31. Even if you earn zero income in France or if your income is taxed in another country via a double-taxation treaty, you are still legally required to file an annual tax declaration if you are a resident. Residents are defined as individuals who have their primary home, principal place of stay (more than 183 days), or primary professional activity in France.

Costs and Penalties

  • Permit Renewal: Standard renewal of a multi-year permit: 225 EUR ($238 USD, Jan 2026).
  • Late Filing: Filing tax returns after the deadline can result in a 10% increase in the tax due.
  • Duplicate Documents: Replacing a lost or stolen residence permit costs 75 EUR ($79 USD, Jan 2026) in tax stamps.

For more detailed information on specific visa types, consult the official Service-Public.fr website, which provides information in both French and English.