Which documents should you keep for French real expenses?
Keep anything that allows your calculation to be rebuilt: working days, commute details, vehicle used, toll receipts, parking invoices, meals, professional equipment, employer reimbursements and an explanatory note. You do not attach everything to the tax return, but you must be able to provide it if asked.
Good to know :
This answer helps you understand a topic or make an estimate, but it is not a substitute for professional advice. For any important decision regarding your health, finances, rights, safety or administrative procedures, please consult an official source or a qualified specialist.
Explanation
When you choose French real expenses, you replace the automatic 10% deduction with your own calculation. That calculation must be defensible.
You do not need to send every document with your tax return. However, you must keep them and be able to provide them if requested. For transportation expenses, the tax authority states that you must be able to justify the amount paid, the reality of the kilometres driven and the professional use of the vehicle.
The easiest method for a young worker is to create one folder per tax year with four sections.
- Work attendance: schedule, employer statement if needed, telework days, holidays.
- Transport: home-to-work distance, vehicle registration, vehicle used, toll receipts, parking, public transport pass, mileage calculation.
- Meals: detailed receipts, days concerned, meal vouchers and employer share.
- Other expenses: equipment, supplies, telework, subscriptions, invoices and proof of payment.
Add a short note explaining your calculation. This is not decoration: it protects you if someone asks why you declared that amount.
Concrete example
You declare mileage expenses for your first permanent job. Keep your attendance schedule, the number of days actually spent at the office, the round-trip distance, the vehicle registration document, toll receipts, parking invoices and a note explaining how you calculated the total.
If you worked from home two days a week, do not count those days as home-to-work commutes.
Common mistake
The classic mistake: making a rough calculation in May and keeping no evidence. With real expenses, the right reflex is not just being right in your head, but being able to rebuild the calculation clearly.
Sources & methodology
- impots.gouv.fr — Transport expenses — Justification of expenses, reality of kilometres, professional use of the vehicle, tolls, parking and document retention.
- impots.gouv.fr — Meal expenses — Meal receipts, home-meal value and employer-funded meal voucher share.
- impots.gouv.fr — Declaring professional expenses — Reminder about the real expenses option and the need to justify declared amounts.
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