Can a screenshot serve as proof of receipt of a registered letter?

A taxpayer was subject to a tax audit, following whichadministration issued a tax assessment.

He challenged the decision all the way to the Administrative Court of Appeals, arguing in particular that the procedure was flawed because he had requested, in a letter, access to the information obtained from third parties that formed the basis of the reassessment proposal administration provided it.

To prove thatadministration had received this letter, the taxpayer provided a copy of the letter bearing the registered mail tracking number, proof of mailing a registered letter without return receipt, and a screenshot from the postal service’s website showing that the letter had been delivered.

In particular,administration the validity of this screenshot, stating that it was possible "to alter the data displayed on La Poste's website by directly modifying the HTML code read by the web browser."

The Administrative Court of Appeals then ruled that the taxpayer had not provided a certificate from the postal service confirming receipt of the mail and that, consequently, the taxpayer had not demonstrated that the mail had in fact been received byadministration.

This confirms the recovery.

It should be noted that, in the context of litigation,administration may also produce screenshots, for example to provide proof of receipt of a reassessment proposal by ESCALE (CAA Paris, June 28, 2024, No. 22PA05281).

CAA Paris, May 6, 2026, No. 24PA04514

This legal watch provided by Mispelon Avocat, a law firm specializing in French tax audit and French tax litigation. You can stay legal watch subscribing to the newsletter via this link.