Your tax deadlines for January 2023

January: Taxes.

Every month Blendy, your digital Certified Public Accountant, summarizes for you the important tax deadlines of the current month.

Here are the important dates and deadlines for this first month of the year.

13 January

• 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 December.

15 January

• Company car tax (TVS ): tax due for the calendar year just ended. Cerfa no. 3310A or a form conforming to the Administration's model for companies under the simplified VAT regime.

16 January

• 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 31 October
• Tax on salaries: salaries paid in December for monthly taxpayers (cerfa n° 2501)
• Tax on insurance contracts: premiums issued, contracts concluded and sums due during the month of December (cerfa no. 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 December (cerfa n° 2777-D)
• Royalty on the publishing of books: settlement on the VAT return (CA3) of the royalty due for the second half of the year n-1 at the latest by the deadline for filing VAT returns

29 January

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

31 January

• Companies with a financial year ending on 31 October :
• 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)

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