Your tax deadlines for February 2023

February: Taxes.

Like every month, to save you a little more time (and energy) Blendy, your digital accountant, summarizes for you the important tax deadlines of the current month.

Declarations, taxes, duties... here are the important dates and deadlines not to be missed in February.

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February 6

• Withholding tax - DSN: Deadline for the January 2023 DSN teledeclaration and telepayment (companies with 50 or more employees).

February 13

• DEB / DES: filing of the DEB (declaration of exchange of goods) and the DES (declaration of exchange of services) and the recapitulative statement of customers for intra-Community transactions carried out in January 2023.

15 February

• 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 30 November
• Tax on salaries: salaries paid in January for monthly taxpayers (cerfa 2501)
• Tax on insurance agreements: premiums issued, agreements concluded and sums due during the month of January 2023 (cerfa n° 2787 and payment to the Banque de France if > 1,5K€)
• 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 January (cerfa n° 2777-D)

28 February

• Companies whose fiscal year ends on November 30, 2022:
• 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 n° CA12 (VAT - simplified system)
• VAT - basic exemption: option for the payment of VAT from February 1, 2023 for companies benefiting from the basic exemption (article 293 F of the CGI).

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