Tax authority warned of frequent errors in 2065-INT-SD filings, urging corrections to avoid penalties.
The French tax administration has reported recurring mistakes in the filing of form 2065-INT-SD, which groups subject to country-by-country reporting (CbCR) and the global minimum tax (Pillar 2) must submit alongside their corporate income tax returns.
The errors were identified during the first 2025 filing campaign and could result in penalties if not corrected.
Frequent issues include incorrect or incomplete identification of the ultimate parent entity (UPE) or the entity designated to submit the GloBE Information Return (GIR), companies wrongly declaring themselves as the UPE, errors in country codes, and misreporting of tax identification numbers such as SIREN or NIF. Other mistakes involve designating the wrong entity to submit complementary tax declarations or liquidation statements.
The authorities emphasised that French companies must enter a 9-digit SIREN number and leave the NIF field blank, while foreign companies should leave the SIREN field blank and use their tax identification number in the NIF field. Proper completion of sections on ultimate parent status, reporting entity designation, and complementary tax filings is crucial to avoid administrative follow-up or reassignment to the Large Enterprises Directorate.
Taxpayers are urged to review their 2065-INT-SD submissions carefully and submit corrected forms promptly to comply with legal requirements and prevent potential penalties.
Earlier, the French tax authority issued a notice on 12 September 2025 reminding French entities that are part of a multinational enterprise (MNE) group subject to the Pillar 2 global minimum tax to complete box II of Form n°2065-INT-SD.
