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The irregularity notice: reading it, checking it and paying it with a reduced penalty
The module’s worked examples, then cases to attempt before revealing their solution · 4 sections · 364 words · 5 min
Worked example
Laura's penalty
Laura did not pay an IRPEF balance of 3,000 €, and the breach dates from after 1 September 2024. The standard penalty would be 3,000 × 25 % = 750 €. Because the notice comes from the automated check and she pays within sixty days, the penalty is cut to one third: 250 €. The tax itself and the interest shown in the letter are added on top.
Practical case
A forgotten balance
A VAT-registered plumber receives an automated-check notice: he failed to pay a 4,800 € balance for a breach dating from 2025. He pays everything within sixty days. What penalty does he pay, on top of the tax and interest shown?
Hint: Start from the 25 per cent standard penalty, then apply the reduction that goes with the automated check.
Show the solution
The breach is after 1 September 2024, so the standard penalty is 25 per cent: 4,800 × 25 % = 1,200 €. After an automated check, paid within the period, the penalty is cut to one third: 1,200 / 3 = 400 €.
Answer: A 400 € penalty
Practical case
A deduction with no receipt
A pensioner receives the outcome of a formal check: an undocumented tax credit produces 900 € of extra tax, for a breach dating from 2025. She has no receipt and decides to pay within sixty days. What reduced penalty is she asked for?
Show the solution
The standard penalty is 25 per cent of 900 €, that is 225 €. After a formal check the cut is to two thirds, not one third: 225 × 2 / 3 = 150 €. That is why the same tax costs more when it surfaces through the formal check.
Answer: A 150 € penalty
Practical case
A registered letter in July
A shopkeeper receives an automated-check notice on 20 July 2026. He wants the last day on which he can pay with the reduced penalty, counting calendar days from the day after receipt.
Show the solution
From 21 to 31 July, 11 days pass. The count stops from 1 August to 4 September and resumes on 5 September: 5 to 30 September adds 26 days, reaching 37. The remaining 23 days lead to 23 October 2026, which is a Friday.
Answer: 23 October 2026
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.