Tax Return

Tax returns for the purposes of this api are the annual accounts filled for the sake of tax declarations, and numerical data about its contents is available.

The tax return history is independent of the current month history setting, except when synchronization is triggered using the Infogreffe or impots-gouv providers.

Tax Return

Field	Type	Description
id	`uuid`	Unique identifier (UUID)
type	`string`	Annual accounts type: `COMPLETE`, `SIMPLIFIED`, `CONSOLIDATED`, `BANK`, `INSURANCE`, or `STANDALONE` when the source only states that the accounts are not consolidated (Infogreffe)
closing_year	`year`	Year on which the fiscal year ended
closing_date	`date`	Date on which the fiscal year ended
millesime	`year`	The tax return vintage refers to the reference year for which tax data is reported or processed.
duration	`int`	Duration, in months, of the fiscal year
submitted_date	`date`	Date on which the tax return was submitted
revenue	`int`	Revenues recorded on the declaration
net_profit	`int`	Net profit recorded on the declaration
file_id	`string`	See Download
privacy	`string`	Privacy level of the tax return (`PUBLISHED`, `CONFIDENTIAL`, `SEMI_CONFIDENTIAL` or `NOT_PUBLISHED`)
provider_name	`string`	Provider from which this tax return was obtained
data_connection_id	`uuid`	Data connection from which this tax return was obtained
warnings	array of `Tax return values`	List of completeness and consistency tests that failed.
tax_return_values	array of `Tax return values`	Tax return values object

Tax return values

Field	Type	Description
code	`string`	Code of the cell(s) in the tax return
values	`array of ints`	Value of the cell(s) in the tax return

Please find below the doc organising the data according to the type of the tax return and the code of the cells. The doc is according to the INPI version, for the tax values please check from page 9 to 29. Document Technique Comptes annuels

Tax return warnings

note

Tax return warnings are applied to tax returns with a closing year from 2022 onward.

Field	Type	Description
code	`string`	Error test(completeness/consistency) code
message	`string`	Error test(completeness/consistency) message

List of completeness tests

Code	Message
01	Missing balance sheet - assets - 2050-SD
02	Missing balance sheet - liabilities - 2051-SD
03	Missing income statement - 2052-SD
04	Missing income statement - 2053-SD
05	Missing fixed assets schedules - 2054-SD

Code	Message
07	Missing balance sheet - 2033-A-SD
08	Missing income statement - 2033-B-SD
09	Missing fixed assets - 2033-C-SD

List of consistency tests

Code	Message
11	Check total fixed assets - gross - Balance sheet assets - 2050-SD
12	Check total fixed assets - depreciation & provisions - Balance sheet assets - 2050-SD
13	Check total fixed assets - net - Balance sheet assets - 2050-SD
15	Check total current assets - gross - Balance sheet assets - 2050-SD
16	Check total current assets - depreciation & provisions - Balance sheet assets - 2050-SD
17	Check total current assets - net - Balance sheet assets - 2050-SD
18	Check overall balance sheet - gross - Balance sheet assets - 2050-SD
19	Check overall balance sheet - depreciation & provisions - Balance sheet assets - 2050-SD
20	Check overall balance sheet - net - Balance sheet assets - 2050-SD
21	Check total equity - Balance sheet liabilities - 2051-SD
22	Check total other equity - Balance sheet liabilities - 2051-SD
24	Check total liabilities - Balance sheet liabilities - 2051-SD
25	Check overall total - Balance sheet liabilities - 2051-SD
26	Check assets equal liabilities - 2050-SD
27	Check revenue #1 - Income statement - 2052-SD
29	Check total operating income - Income statement - 2052-SD
30	Check total operating expenses - Income statement - 2052-SD
31	Controle resultat d'exploitation - COMPTE DE RESULTAT - 2052-SD
32	Controle total produits financiers - COMPTE DE RESULTAT - 2052-SD
33	Check total financial expenses - Income statement - 2052-SD
34	Check financial result - Income statement - 2052-SD
35	Check total result - Income statement - 2052-SD
36	Check total exceptional income - Income statement - 2053-SD
37	Check total exceptional expenses - Income statement - 2053-SD
38	Check exceptional result - Income statement - 2053-SD
39	Check total income - Income statement - 2053-SD
40	Check total expenses - Income statement - 2053-SD
41	Check profit or loss - Income statement - 2053-SD
56	Check total fixed assets - opening gross value - Fixed assets - 2054-SD
57	Check total fixed assets - increases (revaluation/equity method) - Fixed assets - 2054-SD
58	Check total fixed assets - increases (acquisitions, creations, etc.) - Fixed assets - 2054-SD
60	Check total fixed assets - decreases (transfers) - Fixed assets - 2054-SD
61	Check total fixed assets - decreases (disposals/retirements) - Fixed assets - 2054-SD

Code	Message
75	Check total fixed assets - gross - Simplified balance sheet - 2033-A-SD
76	Check total depreciation/provisions on fixed assets - Simplified balance sheet - 2033-A-SD
77	Check total current assets - gross - Simplified balance sheet - 2033-A-SD
78	Check total depreciation on current assets - Simplified balance sheet - 2033-A-SD
79	Check total fixed + current assets - Simplified balance sheet - 2033-A-SD
80	Check total depreciation on fixed + current assets - Simplified balance sheet - 2033-A-SD
81	Check difference between gross and net assets - Simplified balance sheet - 2033-A-SD
82	Check totals for equity, risk provisions, liabilities - Simplified balance sheet - 2033-A-SD
84	Check total operating income - Simplified income statement 2033-B-SD
85	Check total operating expenses - Simplified income statement 2033-B-SD
86	Check operating result - Simplified income statement 2033-B-SD
87	Check profits or losses - Simplified income statement 2033-B-SD
88	Check assets equal liabilities - 2030-SD

Available tax return

A tax return known to exist for the company, at any source, whether or not it has been fetched yet: listed by a registry — INPI (filed documents and the figures INPI entered), Infogreffe (its catalog, confidential filings included), BODACC (the filing notices, which reveal deposits INPI holds nothing about) — or already fetched from a private source (impots.gouv, OCR, user input), in which case source is the provider name. Use it to know which fiscal years exist before triggering a synchronization, to spot confidential filings, and to explain why a year is missing.

Field	Type	Description
source	`string`	Where the filing is known: `INPI`, `INFOGREFFE`, `BODACC`, or the provider name of a private source it was fetched from (`IMPOTS_GOUV`, `OCR_SERVICE`, `INPUT_USER`…)
closing_date	`date`	Date on which the fiscal year ended
submitted_at	`date`	Date on which the accounts were filed at the registry (`null` when the source does not give it)
type	`string`	Same values as the tax return `type` above; `null` when the source code is unknown
privacy	`string`	Same values as the tax return `privacy` above; `null` when the source code is unknown
reference	`string`	Filing reference at the source (deposit number)
already_fetched	`boolean`	`true` when a tax return with the same closing date already exists for the user
document_available	`boolean`	`true` when the source holds the filed document (INPI PDF, Infogreffe filing, private file); `false` for a BODACC notice or INPI figures without document
figures_available	`boolean`	`true` when the source holds the figures of the accounts (INPI entered accounts, fetched tax returns)
revenue	`integer`	Revenue (chiffre d'affaires net) of the exercise in euros — the same figure as the tax return `revenue` above — when the figures are known: INPI entered accounts, the key figures Infogreffe publishes for its public filings, or a tax return already fetched for this closing date; `null` when only the filing is known (confidential filing, BODACC notice, PDF not read)
published_at	`date`	BODACC only: date the filing was announced in the bulletin (`null` otherwise)

Exercise

The same filings folded into one entry per fiscal year (exercises in the response), newest first — the shortest answer to "which years exist, and what do we have for each".

Field	Type	Description
closing_date	`date`	Date on which the fiscal year ended
sources	`array`	Sources knowing this exercise, most authoritative first (`INPI`, `INFOGREFFE`, private providers, then `BODACC`)
type	`string`	From the most authoritative source; `null` when unknown
privacy	`string`	From the most authoritative source; for a filing known only through BODACC, the confidentiality declaration read from the notice
submitted_at	`date`	Filing date from the most authoritative source (`null` when no source gives it)
document_available	`boolean`	`true` when at least one source holds the document
figures_available	`boolean`	`true` when at least one source holds the figures
already_fetched	`boolean`	`true` when a tax return with this closing date already exists for the user
revenue	`integer`	Revenue in euros from the first source knowing the figures (same order as `sources`); `null` when none does

Endpoints

GET/api/v6/users/{userId}/tax-returns

Returns the list of tax returns for the user's company.

GET/api/v6/users/{userId}/tax-returns/available

Returns every tax return known for the user's company, all sources confounded: listed at INPI, Infogreffe and BODACC, or already fetched from a private source. items is one row per (source, filing); exercises folds them into one entry per fiscal year. Registries are a stored snapshot refreshed at most once a week per source; add ?refresh=true to force a refresh. No data connection is required: INPI and BODACC are read from public data, Infogreffe from Qard's own account.

Response:

{
  "items": [
    {
      "source": "BODACC",
      "closing_date": "2024-07-31",
      "submitted_at": null,
      "type": "COMPLETE",
      "privacy": "CONFIDENTIAL",
      "reference": "1893",
      "already_fetched": false,
      "document_available": false,
      "figures_available": false,
      "revenue": null,
      "published_at": "2025-03-25"
    },
    {
      "source": "INFOGREFFE",
      "closing_date": "2025-12-31",
      "submitted_at": "2026-08-21",
      "type": "STANDALONE",
      "privacy": "CONFIDENTIAL",
      "reference": "2026/5649",
      "already_fetched": false,
      "document_available": true,
      "figures_available": false,
      "revenue": null,
      "published_at": null
    },
    {
      "source": "INPI",
      "closing_date": "2021-12-31",
      "submitted_at": "2022-12-19",
      "type": "COMPLETE",
      "privacy": "PUBLISHED",
      "reference": "6734",
      "already_fetched": true,
      "document_available": true,
      "figures_available": true,
      "revenue": 12480000,
      "published_at": null
    },
    {
      "source": "IMPOTS_GOUV",
      "closing_date": "2023-12-31",
      "submitted_at": "2024-05-02",
      "type": "COMPLETE",
      "privacy": "NOT_PUBLISHED",
      "reference": "9001",
      "already_fetched": true,
      "document_available": true,
      "figures_available": true,
      "revenue": 9875000,
      "published_at": null
    }
  ],
  "exercises": [
    {
      "closing_date": "2025-12-31",
      "sources": ["INFOGREFFE"],
      "type": "STANDALONE",
      "privacy": "CONFIDENTIAL",
      "submitted_at": "2026-08-21",
      "document_available": true,
      "figures_available": false,
      "already_fetched": false,
      "revenue": null
    },
    {
      "closing_date": "2024-07-31",
      "sources": ["BODACC"],
      "type": "COMPLETE",
      "privacy": "CONFIDENTIAL",
      "submitted_at": null,
      "document_available": false,
      "figures_available": false,
      "already_fetched": false,
      "revenue": null
    },
    {
      "closing_date": "2023-12-31",
      "sources": ["IMPOTS_GOUV"],
      "type": "COMPLETE",
      "privacy": "NOT_PUBLISHED",
      "submitted_at": "2024-05-02",
      "document_available": true,
      "figures_available": true,
      "already_fetched": true,
      "revenue": 9875000
    },
    {
      "closing_date": "2021-12-31",
      "sources": ["INPI"],
      "type": "COMPLETE",
      "privacy": "PUBLISHED",
      "submitted_at": "2022-12-19",
      "document_available": true,
      "figures_available": true,
      "already_fetched": true,
      "revenue": 12480000
    }
  ],
  "sources": {
    "INPI": { "refreshed_at": "2026-09-07 11:14:29", "refreshed": false, "error": null },
    "INFOGREFFE": { "refreshed_at": "2026-09-07 11:14:37", "refreshed": true, "error": null },
    "BODACC": { "refreshed_at": "2026-09-07 11:14:38", "refreshed": true, "error": null }
  }
}

A BODACC row means a deposit was announced in the official bulletin: it is the only trace of confidential filings of small companies and of the most recent exercises, before INPI publishes anything. Its privacy comes from the confidentiality declaration mentioned in the notice, and no document or figures are available from that source.

sources tells, per registry, when the snapshot was last refreshed (datetime), whether this call refreshed it, and the error message when a refresh failed (the stored snapshot is then served as is).

Tax Return​

Tax return values​

Tax return warnings​

List of completeness tests​

List of consistency tests​

Available tax return​

Exercise​

Endpoints​

Tax Return

Tax return values

Tax return warnings

List of completeness tests

List of consistency tests

Available tax return

Exercise

Endpoints