The 2026 Finance Law simplifies the holding and communication of the email address used by the tax administration. Taxpayers no longer need an address supplied by a certified trust service provider: they may provide an email address of their choosing.

Who is concerned?

The obligation covers all taxpayers subject to the taxes and duties in force. The circular note refers in particular to persons falling under the Unified Professional Contribution, self-employed entrepreneurs and holders of rental or investment income.

The address must be provided to the DGI through the SIMPL platform, using form no. ADC450. The administration may then issue its electronic notifications through a trust service provider, with the legal effects laid down by tax legislation.

In practice

An inactive, full or unmonitored mailbox may cause a taxpayer to miss a notice that nonetheless continues to produce its effects. It is therefore prudent to use a durable mailbox, protected by strong authentication and accessible to the person responsible for tax follow-up.

For a company, the address should not depend on a single individual. A functional address, a delegation mechanism and an internal procedure for handling notifications reduce the risk of a break in continuity when someone leaves. Any change must be reflected in SIMPL without delay, keeping the acknowledgement of receipt and regularly checking the spam folder.

Sources

Aurion assists its clients with these procedures. → Contact us

This publication is provided for information purposes only and does not constitute personalised tax or legal advice.