Your December tax deadlines

DECEMBER: Taxes.

Blendy, QuickBooks certified digital accountant, accompanies you on a daily basis for your declarations, taxes, etc.

Our goal: to enable start-up, eCommerce and international SME managers to see life in the pink!

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Here are all the important deadlines and dates you need to meet for your tax obligations for this last month of the year.

For any question, it's easy : send us a message !

12 December

• 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 November.

15 December

• Company subject to corporate income tax (IS ): interim payment of corporate income tax (IS) and the 3.3% social contribution to IS (cerfa 2571) or the balance of IS and the 3.3% social contribution to IS (cerfa 2572) if your financial year ends on 30 September
• Tax on salaries: salaries paid in November for monthly taxpayers (cerfa 2501)
• VAT - simplified system: half-yearly instalment in December by the deadline in your professional space (between 15 and 26 December)
• Tax on insurance contracts: premiums issued, contracts concluded and sums due in November (cerfa n° 2787 and payment to the Banque de France if > €1.5K)
• CFE and/or IFER (balance ): CFE and/or IFER tax notice for taxpayers who do not pay monthly or who have not opted for direct debit (option for online payment)
• 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).

29 December

• 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 December

• Companies with a financial year ending on 30 September :
• 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).
• CFE: filing of the declaration n ° 1447-C in case of creation or change of operator during the year 2021 or change of operator on January 1st 2022.

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