Declarations, taxes... find out the important dates and deadlines you have to worry about in this beautiful month of May.
Like every month, you have to respect certain dates for your VAT, tax and other fiscal obligations. To help you not to forget anything, we have prepared a summary with the most important dates.
Because at Blendy by Cogesten, your digital Certified Public Accountant, our primary objective is always to facilitate the management of your administrative tasks and save you precious time.
- Companies subject to corporation tax with a financial year ending on 31 December :
- 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)
- Cotisation sur la valeur ajoutée des entreprises (CVAE): liquidation and regularisation of the value added and the number of employees n-1 (Cerfa n° 1330-EPE-SD, n° 1329 DEF, n° 1330-SD, n° 1330-ETE-SD - foreign company without permanent establishment)
- Sociétés civiles de moyens (SCM): tax return (Cerfa no. 2036) - additional period of 15 calendar days granted to users of teleprocedures.
- 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)
- CFE: modification of the rental value of premises or request for the benefit of an optional exemption (Cerfa n ° 1447-M)
- Partnershipssubject to income tax (excluding SCMs): deadline for filing income tax returns - additional 15 calendar days granted to users of teleprocedures.
- Companies subject to income tax (IR) with a financial year ending on 31 December :
- filing of the 2072 declaration of results for non-trading property companies not subject to corporation tax - additional period of 15 calendar days granted to users of tele-procedures
- payment, where applicable, of the contribution on rental income in support of the declaration n° 2072
- filing of the declaration n° 2071 of the results of co-ownership real estate companies n° 1655 ter
- Sole proprietorships subject to income tax - BIC, BNC and BA: income tax return and its appendices for the year - additional period of 15 calendar days granted to teleprocedure users
- Other taxes based on salaries (CFP): for all companies (subject to corporation tax or partnership tax) and sole proprietorships (BIC, BNC, BA categories), declarations of employers' participation in the financing of continuing vocational training (Cerfa n° 2483)
- Associations: filing of the declaration n° 2070 for taxation at the reduced rate of income from assets and of the declaration n° 2065 - additional period of 15 calendar days granted to users of tele-procedures - for profit-making activities taxable at the normal rate (for financial years ending on 31/12/2016)
- VAT - simplified system: VAT regularization declaration n° 3517 CA 12 for companies closing on December 31st.
- Tax on digital services (TSN ): payment of the balance of TSN 2022 for taxpayers under the simplified VAT regime closing on December 31.
- Withholding tax - DSN: April DSN teledeclaration and telepayment (companies with 50 or more employees).
- Company subject to corporate income tax: balance of corporate income tax and the 3.3% social security contribution on corporate income tax (cerfa no. 2572) if your financial year ends on 31 December
- Tax on salaries: salaries paid in November for monthly taxpayers (cerfa 2501)
- 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)
- 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 April.
- 15 May
- 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).
- 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).
- Companies with a financial year ending on 28 February :
- income tax return n° 2065 and annexes (IS) - additional 15 calendar days granted to users of teleprocedures
- withholding tax return no. 2754 for foreign companies operating a permanent establishment in France
- Annual teledeclaration n° CA12 (VAT - simplified system)
- VAT - basic exemption: option to pay VAT from 1 May for companies benefiting from the basic exemption (article 293 F of the CGI).
- CFE and/or IFER advance payment: option for direct debit for the CFE and/or IFER advance payment. You can sign up on the impots.gouv.fr website, at the Centre Prélèvement Service (CPS) or at the public finance centre. After this date, membership will only take effect for the balance due.
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