Form 2573 — getting a tax-credit receivable refunded
Form 2573-SD is the request by which a corporate-tax company gets a tax-credit receivable refunded — research tax credit, loss carry-back, among others — instead of setting it off against the tax of later years. It is entered online from the professional account ("Mes services", then "2573" under "Effectuez une demande de remboursement de créances"), in principle together with the 2572 balance statement, and the business tax office refunds. Refund is immediate for young innovative companies, new companies and SMEs within the EU meaning, and for companies in conciliation, safeguard, receivership or liquidation proceedings; others wait until the end of the set-off period.
Up to date for 2026 — verified on September 11, 2026Official form2573-SDGuide: about 20 min
Deadlines
- With the corporate-tax balance statement
- The request is in principle filed together with the corporate-tax balance return (form 2572), no later than the 15th of the 4th month after year-end.
Documents to prepare
- Tax credit reported (2069-A, 2069-RCI) or carry-back receivable (2039)
- Amount already set off on the 2572 balance statement
- Status giving right to immediate refund: SME within the EU meaning, young innovative company, new company, insolvency proceedings
- Professional account credentials to sign and send the request
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Who this applies to
- Corporate-tax companies holding a research or innovation tax-credit receivable larger than the tax due
- SMEs within the EU meaning, young innovative companies and new companies, which may request immediate refund
- Companies that elected loss carry-back (2039) and request refund of the unused receivable
- Companies in conciliation, safeguard, receivership or liquidation proceedings
Worked example
Example: Novatech SAS gets its research tax credit refunded
Novatech SAS, an SME within the EU meaning founded in 2024, reported on its 2069-A-SD a research tax credit of €45,000 for 2025, against corporate tax of €12,000. On its 2572 balance statement of 15 April 2026, it sets off €12,000; a €33,000 receivable remains. As an SME, it need not wait three years: from its professional account, it opens "Effectuez une demande de remboursement de créances", picks "2573", states the nature of the receivable (research tax credit), the year of origin (2025), the amount already set off (€12,000) and the amount requested (€33,000), then signs and sends. The business tax office refunds the €33,000; had Novatech preferred to pay an upcoming instalment with this receivable, it would have attached form 3516-SD instead.
How to fill it in, step by step
- Establish the receivable: the tax credit reported (2069-A, 2069-RCI) or the carry-back receivable (2039), less what was set off on the 2572 balance statement.
- Check whether you qualify for immediate refund — SME within the EU meaning, young innovative company, new company under conditions, insolvency proceedings; otherwise the receivable is set off against corporate tax of later years and the unused fraction is refunded at the end of the set-off period.
- From the professional account, section "Mes services", open "Effectuez une demande de remboursement de créances" and click "2573".
- Fill in the nature of the receivable or tax credit, the year or financial year of origin, any amount already set off and the amount whose refund is requested.
- Click "Signer et envoyer": the request is sent electronically, in principle together with the 2572 balance statement; keep the supporting evidence of the expenses, which may be requested.
- If you would rather use the receivable to pay an upcoming deadline, attach form 3516-SD to your request instead.
The form, line by line
- Nature of the receivable
- Research tax credit, innovation tax credit, loss carry-back, other refundable credits: each receivable has its line and its refund regime.
- Year of origin
- The year or financial year in which the receivable arose: it sets the set-off period and the starting point of the refund at term.
- Amount already set off and amount requested
- What was set off on the 2572 balance statement is deducted; the balance is the amount requested. Nothing is recomputed by the tax authority from the request: the figures come from your returns.
Good to know
- The form also serves for transfers and reversals of receivables — joining a tax group, mergers — not only refunds.
- Immediate refund for SMEs within the EU meaning, young innovative companies and new companies (research tax credit receivables in particular); for companies in conciliation, safeguard, receivership or liquidation, whether the receivables arose before or after the opening of proceedings.
- A loss carry-back receivable refunded early to a company in insolvency proceedings is refunded less interest at the legal rate.
- An income-tax business does not use the 2573: it requests refund of its tax credit when filing its income tax return online.
Common mistakes
- Requesting refund of a receivable already fully set off on the 2572, or forgetting to deduct the part set off.
- Waiting for the end of the set-off period although the company is an SME within the EU meaning, which can be refunded at once.
- Filing the request outside the professional account: the procedure is electronic, signed and sent online.
- Confusing refund (2573) with set-off against an upcoming deadline (3516): they are two distinct requests.
Frequently asked questions
When is form 2573-SD filed?
In principle together with the corporate-tax balance statement (2572), that is no later than the 15th of the 4th month after year-end, from the professional account.
Is an SME refunded immediately?
Yes for research tax credit receivables: the official page cites immediate refund for young innovative companies, new companies under conditions and SMEs within the EU meaning.
What happens to a receivable that is not immediately refundable?
It is set off against the profits tax of later years; the fraction unused at the end of the set-off period is refunded on request, through the same form.
Go further
Compute the related amounts
Understand this form: the related course
Official sources
- impots.gouv.fr — Form 2573-SD, corporate tax and related contributions, request for refund, transfer and reversal of tax credits (2026 edition, the latest the page serves): entered when the company requests refund of the receivable or in case of payment, assignment or transfer of the receivable — September 11, 2026
- impots.gouv.fr — How to request a tax-credit refund online? (page updated 11 August 2026): professional account, "Mes services", "2573" under "Effectuez une demande de remboursement de créances", nature of the receivable, year of origin, amount set off, amount requested, "Signer et envoyer", request in principle filed with the corporate-tax balance return (2572) — September 11, 2026
- impots.gouv.fr — Tax-credit refund (page updated 23 April 2025): form 2573-SD for corporate-tax companies, refund by the business tax office; immediate refund of research tax credit receivables for young innovative companies, new companies and SMEs within the EU meaning, and for companies in conciliation, safeguard, receivership or liquidation; loss carry-back refunded less interest at the legal rate — September 11, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.