Salary account and pension statements (“extraits de compte salaire et pension”, ECSP) for the 2018 tax year

20 Nov 2018


Dorothée David

The Tax Administration (“Administration des Contributions Directes” hereinafter referred to as “ACD”) has made some clarifications about the electronic submission of salary account and pension statements (hereinafter referred to as “ECSP”) that need to be provided by the employer for the 2018 tax year, in an ACD newsletter of 23 October 2018 .

  • Format of XML ECSP account statements for the 2018 tax year:

The ACD specifies that the description of the format for submitted (XSD) ESCPs for the 2018 tax year is now available on the ACD website (in French) in point 5 of the section entitled “Extraits de compte salaire et pension (ECSP) - Directive coopération 2011/16/UE”.

  • Submitting ECSP account statements for the 2018 tax year:

The procedures for submitting ECSPs for the 2018 tax year are also available online in the catalogue of procedures available at

  • submitting XML files
  • wizards for submitting documents online and manual cancellation.

The ACD also specifies that the section entitled “Échanges électroniques on the ACD website provides detailed information about electronic submission via and the associated XML formats.