Your deadlines for June 2022

JUNE: Taxes.

Here they are, here they are! Here is your monthly reminder of the dates not to be missed. Find below the summary concocted by Blendy by Cogesten, your online chartered accountant, so that you don't miss your tax deadlines and important dates in June. Because our objective remains the same: to save you time on your administrative tasks!

Do you have any doubts or questions? Contact usIf you have any doubts or questions, our teams can help you with your tax returns, taxes,etc. and much more!

12 June

• DEB / DES: submission of the DEB (declaration of exchange of goods) and the DES (declaration of exchange of services) for intra-Community transactions carried out in May.

14 June

• Tax on commercial surfaces: establishments in operation on 1 January of the current year and measuring more than 400m² (Cerfa n° 3350 SD).

15 June

• Company subject to corporate income tax (IS ): interim payment of corporate income tax (IS) and the 3.3% social contribution to IS (cerfa n° 2571) or balance of IS and the 3.3% social contribution to IS (cerfa n° 2572) if your financial year ends on 28 February
• Tax on salaries: salaries paid in May for monthly taxpayers (cerfa 2501)
• Tax on insurance contracts: premiums issued, contracts concluded and sums due during the month of May (cerfa no. 2787 and payment to the Banque de France if > €1.5K)
• CFE and/or IFER: users who do not pay monthly or have not opted for direct debit, it is possible until this date to opt for monthly direct debit (the amount claimed for the deposit is not due; the first direct debit will correspond to the sum of the monthly instalments calculated since 1 January); to pay directly online
• Withholding tax - flat-rate deduction: simplified declaration of income from movable assets, flat-rate deduction and social security deductions due at source if payment of distributed income, interest on current accounts, blocked shareholder accounts during the month of November (cerfa n° 2777-D)
• Business value added tax: telepayment of the first instalment of business value added tax for 2017 (No. 1329 AC)

29 June

• VAT - basic exemption: option for the payment of VAT from 1 December for companies benefiting from the basic exemption (article 293 F of the CGI).

30 June

• Companies with a financial year ending on 31 March :
• the income tax return n° 2065 and annexes (IS) - additional period of 15 calendar days granted to users of teleprocedures
• the withholding tax declaration no. 2754 for foreign companies operating a permanent establishment in France
• the annual electronic declaration No. CA12 (VAT - simplified system).
• VAT - basic exemption: option for the payment of VAT from 1 December for companies benefiting from the basic exemption (article 293 F of the CGI).
• CFE: It is possible to join the monthly direct debit for the current year until this date. The direct debit will take place on the 15th of the month following the subscription. Enrolment for the following year can be made throughout the year. Only the effective date of membership varies: from 01/01 to 15/12 membership takes effect in January; from 16/12 to 31/12 membership takes effect in February N+1 (the February 2018 debit will include the January and February monthly payments).

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