Formulaire
TGAP Annual Declaration (Annual Pollutant Activity Tax) (Form 16045)
Cerfa 16045
This form must be completed to declare the general tax on polluting activities (TGAP).
It integrates all the components of the TGAP.
Please note
There is another form dedicated to the declaration ofdown payment of the TGAP (cerfa n°16107). The declaration of deposit and its payment are made only online.
This declaration must be accompanied by regularization payable only online equal to the difference between the advance paid by the company at the beginning of the year and the amount actually due under the TGAP.
It must be forwarded to your company's tax department.
The return is filed with one of the following organizations on which your company depends:
- Company Tax Service (SIE) (the Foreign company Tax Service (SIE) is available at the same link):
Online tax account for professionals (EFI mode)
- Major companies Directorate (DGE):
Who shall I contact
Major companies Directorate (DGE)
The GIP is the single tax contact for businesses with a turnover or total gross assets of at least EUR 400 million.
By mail
dge@dgfip.finances.gouv.fr
By post
56 avenue de Metz- 93231 Romainville Cedex
By phone
+ 33 1 49 91 15 05
To whom shall I send this form ?
For details, please use the practical information sheets :
J'ai réalisé une démarche administrative
Je donne mon avis sur Services Publics +. L'administration concernée me répondra.
Émetteur du formulaire administratif : Ministry of Finance
Verified 23 December 2025 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)