An Urssaf or VAT payment you will not be able to make? It is better to ask for an extension before the due date than after. There are three doors: the Urssaf, the service des impôts des entreprises (business tax office) and, for an overall plan, the CCSF. Here are the conditions and documents for each.
1. An extension from the Urssaf
- Conditions: you must have filed the déclaration sociale nominative (DSN, the monthly payroll filing), even without payment, and have paid the employee share of contributions in full (fact sheet F38100).
- Procedure: online, in your Urssaf account, “Tableau de bord” (Dashboard), then “Régulariser” (Settle), then “Demander un délai” (Request an extension). State your other debts, the cause of the difficulties, the actions taken and the payment schedule length you are asking for.
- Response: within 48 hours online, 15 days by phone or post.
- Duration: 12 months maximum.
- Please note: the extension does not cancel late-payment surcharges (5%, plus 0.2% per month); you can then ask for them to be waived, with reasons.
2. An extension from the business tax office
- Conditions: be up to date with your filing obligations and be facing temporary, exceptional and unforeseeable difficulties; extensions remain the exception (impots.gouv.fr).
- Procedure: a written request through the secure messaging service of your professional online account, using the form “Paiement, suivi d'un remboursement” (Payment, refund tracking), with supporting documents.
- Please note: the comptable public (public accountant) proposes a payment plan; guarantees are normally required, current payments must be kept up, and late-payment interest remains due.
3. An overall plan: the CCSF
The commission des chefs des services financiers (CCSF, a committee of the heads of the public financial services) spreads all your tax and social security debts in one go (fact sheet F38326, impots.gouv.fr).
- Who: any commercial, craft, professional or agricultural business, whether a company or a sole proprietorship.
- Conditions: be up to date with filing your tax and social security returns, and with paying the employee share of contributions. On the social security side, only the employer share is spread.
- Documents, if you are a TPE (very small business) (fewer than 10 employees and revenue or balance sheet total below €2 million): the TPE referral form (dossier de saisine TPE), a certificate from your chartered accountant (expert-comptable) on the difficulties, a certificate from the Urssaf or a sworn statement for the employee shares, the latest balance sheet, revenue excluding taxes since 1 January, and a cash position statement.
- Documents, for other businesses: a detailed statement of debts (principal, penalties, fees), a statement of assets and expenses, a cash flow plan and a business plan, a record of enforcement proceedings and security interests, and your proposed plan.
- Where: to the permanent secretariat of the CCSF in your département, at the direction départementale des finances publiques (departmental public finance directorate) for your registered office.
- Review period: 2 months; with no response within this period, the request is rejected.
- During the plan: a single monthly transfer, divided between the public creditors; enforcement proceedings are suspended. The procedure is free and confidential.
- If the plan is not complied with: the committee can terminate it, and the creditors resume collection.
4. Our advice
- Ask before the due date, never after a formal notice if you can avoid it.
- Always pay the employee share: it is a condition for Urssaf extensions and for the CCSF.
- Come with a cash flow plan: it shows that the proposed schedule is sustainable.
- Look at the situation as a whole: if the difficulties go beyond a temporary shortfall, other solutions exist, such as the conseiller départemental aux entreprises en difficulté (departmental adviser for businesses in difficulty) or the court's amicable procedures.
Please note: this guide is for information only, up to date as of 14 October 2026, and is no substitute for advice tailored to your situation. For a specific case, consult your chartered accountant or your lawyer.