Tax Bundles

This guide explains how to collect and analyze a company’s tax bundles from multiple sources and formats.

Goal

Collect detailed tax bundles:

• From public sources (INPI via company_legal_fr)
• From Infogreffe for confidential tax bundles
• From the impots.gouv professional space (private data)
• Via OCR performed on uploaded PDF documents

Data sources

Tax bundle pipelines

Mix public filings, secure OAuth flows, and OCR uploads for maximum coverage.

INPI (Public)

Provider: `company_legal_fr`

• Automatic sync
• Published bundles (≈6-month lag)
• No OAuth needed
• Free access

Infogreffe

Provider: `infogreffe`

• Confidential tax bundles
• Requires Infogreffe account
• Automatic sync
• Last 2 tax returns by default

Impots.gouv

Provider: `impots_gouv`

• OAuth redirect (pro space)
• Real-time tax data + VAT
• Corporate tax & tax account
• User-level consent required

OCR Service

Provider: `ocr_service`

• Manual PDF uploads
• Automatic data extraction
• Works with scans or exports
• Quality depends on document

Source	Provider	Advantages	Drawbacks
INPI	company_legal_fr	Automatic, free	Publication delay (~6 months)
Infogreffe	infogreffe	Confidential tax bundles	Requires Infogreffe account
Impots.gouv	impots_gouv	Real-time data, VAT	Requires user OAuth
OCR	ocr_service	Any PDF document	Quality depends on the scan

Structure of a tax bundle

Bundle types

Code	Type	Description
C	Full	Standard regime - 2050 to 2059 bundle
S	Simplified	Simplified regime - 2033 bundle
K	Consolidated	Consolidated accounts

Main forms (Standard Regime)

Form	Content
2050-SD	Balance sheet - Assets
2051-SD	Balance sheet - Liabilities
2052-SD	Income statement (I)
2053-SD	Income statement (II)
2054-SD	Fixed assets
2055-SD	Depreciation
2056-SD	Provisions
2057-SD	Receivables and payables

Main forms (Simplified Regime)

Form	Content
2033-A-SD	Simplified balance sheet
2033-B-SD	Simplified income statement
2033-C-SD	Fixed assets

Implementation

Option 1: INPI public data

Configuration

PUT /api/v6/providers/company_legal_fr

{
  "enable": true
}

PUT /api/v6/providers/company_legal_fr/settings

{
  "auto_connect": true
}

Create the user and launch the sync

POST /api/v6/users/legal

{
  "name": "Entreprise SAS",
  "siren": "123456789"
}

POST /api/v6/users/{userId}/data-connections

{
  "requested_data_types": ["TAX_RETURN", "TAX_RETURN_ANALYSIS"],
  "provider_name": "company_legal_fr"
}

POST /api/v6/users/{userId}/sync

{
  "data_types": ["TAX_RETURN", "TAX_RETURN_ANALYSIS"]
}

Option 2: Infogreffe confidential data

Infogreffe gives access to confidential tax bundles that are not available via INPI.

Configuration

PUT /api/v6/providers/infogreffe/credentials

{
  "credentials": {
    "client_id": "INFOGREFFE_CLIENT_ID",
    "password": "INFOGREFFE_PASSWORD"
  }
}

PUT /api/v6/providers/infogreffe/settings

{
  "auto_connect": true,
  "confidential_only": true
}

PUT /api/v6/providers/infogreffe

{
  "enable": true
}

Create the connection and sync

POST /api/v6/users/{userId}/data-connections

{
  "requested_data_types": ["TAX_RETURN", "TAX_RETURN_ANALYSIS"],
  "provider_name": "infogreffe"
}

POST /api/v6/users/{userId}/sync

{
  "data_types": ["TAX_RETURN", "TAX_RETURN_ANALYSIS"]
}

info

By default, Infogreffe returns the last 2 available tax bundles regardless of the year. You can adjust this through the month history setting.

Option 3: Impots.gouv private data

Configuration

PUT /api/v6/providers/impots_gouv

{
  "enable": true
}

Create the connection

POST /api/v6/users/{userId}/data-connections

{
  "requested_data_types": [
    "TAX_RETURN",
    "VAT_DECLARATION",
    "CORPORATE_TAX",
    "TAX_ACCOUNT"
  ],
  "provider_name": "impots_gouv"
}

Authentication flow

1. Retrieve the user redirect_url
2. Redirect the user to that link
3. The user signs in on impots.gouv.fr
4. They grant access to their data
5. They are redirected back to your return_url
6. You can now trigger the synchronization

POST /api/v6/users/{userId}/sync

{
  "data_types": ["TAX_RETURN", "VAT_DECLARATION"]
}

Option 4: OCR applied to PDF documents

Configuration

PUT /api/v6/providers/ocr_service

{
  "enable": true
}

Upload and processing

The OCR service extracts tax bundle data from scanned or exported PDFs. See the OCR Service provider documentation for implementation details.

Retrieve the data

List tax bundles

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

Response:

{
  "total": 0,
  "per_page": 0,
  "current_page": 0,
  "last_page": 0,
  "result": [
    {
      "id": "550e8400-e29b-41d4-a716-446655440000",
      "type": "C",
      "closing_year": 2023,
      "closing_date": "2023-12-31",
      "millesime": 2024,
      "duration": 12,
      "submitted_date": "2024-05-15",
      "revenue": 2500000,
      "net_profit": 180000,
      "file_id": "abc123...",
      "provider_name": "company_legal_fr",
      "data_connection_id": "...",
      "warnings": [],
      "tax_return_values": [
        { "code": "AA", "values": [1200000, 0, 0, 0] },
        { "code": "FL", "values": [2500000, 0, 0, 0] },
        { "code": "HN", "values": [180000, 0, 0, 0] }
      ]
    }
  ]
}

Tax bundle detail

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

Download the original PDF

GET/api/v6/files/{fileId}

Tax cell codes

Key codes (Balance sheet)

Code	Description	Formulaire
AA	Intangible assets - Start-up costs	2050
AB	Intangible assets - Development costs	2050
CJ	Total fixed assets (net)	2050
CO	Total current assets (net)	2050
EE	Total assets (net)	2050
DA	Share capital	2051
DL	Total equity	2051
EC	Total liabilities	2051
EE	Total liabilities & equity	2051

Key codes (Income statement)

Code	Description	Formulaire
FA	Goods sold (France)	2052
FJ	Production sold - Goods	2052
FL	Net revenue	2052
FR	Total operating income	2052
GF	Payroll expenses	2052
GW	Total operating expenses	2052
GG	Operating profit	2052
GV	Financial result	2053
HI	Exceptional result	2053
HK	Corporate tax	2053
HN	Net income	2053

Full documentation

For the exhaustive list of codes, see the INPI technical document: Document Technique Comptes annuels

Tax bundle analysis

Extract key indicators

function extractKeyIndicators(taxReturn) {
  const values = taxReturn.tax_return_values.reduce((acc, v) => {
    acc[v.code] = v.values[0];
    return acc;
  }, {});

  return {
    // Activity
    revenue: values['FL'] || 0,
    revenueGrowth: null, // À calculer avec N-1

    // Profitability
    operatingResult: values['GG'] || 0,
    netProfit: values['HN'] || 0,
    profitMargin: (values['HN'] || 0) / (values['FL'] || 1),

    // Balance sheet structure
    equity: values['DL'] || 0,
    totalAssets: values['EE'] || 0,
    totalDebt: values['EC'] || 0,

    // Ratios
    debtToEquityRatio: (values['EC'] || 0) / (values['DL'] || 1),
    returnOnEquity: (values['HN'] || 0) / (values['DL'] || 1),
    returnOnAssets: (values['HN'] || 0) / (values['EE'] || 1)
  };
}

Compute multi-year trends

function calculateTrends(taxReturns) {
  // Sort by descending closing year
  const sorted = taxReturns.sort((a, b) => b.closing_year - a.closing_year);

  if (sorted.length < 2) return null;

  const current = extractKeyIndicators(sorted[0]);
  const previous = extractKeyIndicators(sorted[1]);

  return {
    revenueGrowth: (current.revenue - previous.revenue) / previous.revenue,
    profitGrowth: (current.netProfit - previous.netProfit) / Math.abs(previous.netProfit || 1),
    marginEvolution: current.profitMargin - previous.profitMargin,
    years: {
      current: sorted[0].closing_year,
      previous: sorted[1].closing_year
    }
  };
}

Use the Tax Return Analysis

The API automatically computes ratios:

GET/api/v6/users/{userId}/tax-return-analysis

Checking data quality

Completeness warnings

Code	Message	Impact
01	Absence BILAN- Actif - 2050-SD	Bilan incomplet
02	Absence BILAN-Passif - 2051-SD	Bilan incomplet
03	Absence COMPTE DE RESULTAT - 2052-SD	CR incomplet
04	Absence COMPTE DE RESULTAT - 2053-SD	CR incomplet

Consistency warnings

Code	Message	Meaning
26	Controle ACTIF= PASSIF	Total assets ≠ total liabilities
41	Profit or loss control	Profit or loss inconsistency

Data validation

function validateTaxReturn(taxReturn) {
  const issues = [];

  // Check warnings
  if (taxReturn.warnings?.length > 0) {
    issues.push({
      severity: 'WARNING',
      message: 'Tax bundle incomplete or inconsistent',
      details: taxReturn.warnings
    });
  }

  // Check fiscal year duration
  if (taxReturn.duration !== 12) {
    issues.push({
      severity: 'INFO',
      message: `Fiscal year lasting ${taxReturn.duration} months (non standard)`
    });
  }

  // Check revenue vs. net result consistency
  if (taxReturn.revenue > 0 && Math.abs(taxReturn.net_profit) > taxReturn.revenue) {
    issues.push({
      severity: 'WARNING',
      message: 'Net result is higher than revenue (verify)'
    });
  }

  return {
    valid: issues.filter(i => i.severity === 'ERROR').length === 0,
    issues
  };
}

Source comparison

Criterion	INPI	Infogreffe	Impots.gouv	OCR
Availability delay	~6 months	~6 months	Real-time	Immediate
Authorization required	No	Infogreffe account	OAuth	No
Cost	Included	Included	Included	Depends on volume
VAT included	No	No	Yes	Depends on document
Data reliability	High	High	Very high	Variable
Coverage	Published filings only	Published + confidential	All declarations	Any document

Combined use cases

Fetch the freshest data

async function getLatestTaxReturn(userId) {
  // Synchronize all sources
  await Promise.all([
    qardApi.sync(userId, { data_types: ['TAX_RETURN'], provider: 'company_legal_fr' }),
    qardApi.sync(userId, { data_types: ['TAX_RETURN'], provider: 'infogreffe' }),
    qardApi.sync(userId, { data_types: ['TAX_RETURN'], provider: 'impots_gouv' })
  ]);

  // Retrieve every tax bundle
  const taxReturns = await qardApi.getTaxReturns(userId);

  // Sort by closing date and take the newest
  return taxReturns.sort((a, b) =>
    new Date(b.closing_date) - new Date(a.closing_date)
  )[0];
}

Fill missing data

async function enrichTaxData(userId, closingYear) {
  // Public data (INPI)
  const publicData = await qardApi.getTaxReturns(userId, {
    filter: { closing_year: closingYear, provider_name: 'company_legal_fr' }
  });

  // Confidential data (Infogreffe)
  const infogreffeData = await qardApi.getTaxReturns(userId, {
    filter: { closing_year: closingYear, provider_name: 'infogreffe' }
  });

  // Private data (Impots.gouv, if available)
  const privateData = await qardApi.getTaxReturns(userId, {
    filter: { closing_year: closingYear, provider_name: 'impots_gouv' }
  });

  // Merge while prioritizing private data (most complete)
  return {
    year: closingYear,
    public: publicData[0] || null,
    infogreffe: infogreffeData[0] || null,
    private: privateData[0] || null,
    best: privateData[0] || infogreffeData[0] || publicData[0] || null
  };
}

See also

• Tax Return - Detailed data format
• Tax Return Analysis - Computed ratios
• Infogreffe - Confidential tax bundles provider
• Impots Gouv - Provider configuration
• Financial Analysis - Full financial analysis use case