Declarations, taxes, taxes… find the important deadlines and dates that you need to worry about in this lovely month of May.
To help you save time and time and efficiency in managing your administrative tasks, at Blendy, your French digital accountant , we have listed for you the important tax dates and deadlines for this month of April.
Declarations, taxes, taxes… here are the deadlines and important dates that you must have in mind.
MAY: Taxes and Duties.
Like every month, you must respect certain dates for your French VAT returns, taxes and other tax obligations. To help you not forget anything, we have prepared a summary with the most important dates.
Because at Blendy, your French digital accountant , our primary objective is always to make it easier for you to manage your administrative tasks and save you precious time.
May 2
Companies subject to IS whose financial year ends on December 31:
declaration of results no. 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
annual online declaration no. CA12 (VAT – simplified regime)
May 3
Contribution on added value of companies (CVAE) : liquidation and regularization of added value and 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)
Civil companies of means (SCM) : income declaration (Cerfa n° 2036) – additional period of 15 calendar days granted to users of teleprocedures.
Withholding tax – Withholding tax : simplified declaration of income from movable capital, flat-rate withholding and social security contributions due at source if payment of distributed income, interest on current accounts, blocked accounts of partners during the month of November (Cerfa n° 2777-D)
CFE : modification of the rental value of the premises or request for the benefit of an optional exemption (Cerfa n° 1447-M)
Partnerships subject to income tax (excluding SCM) : Deadline for subscribing to the declaration of results – additional period of 15 calendar days granted to users of teleprocedures.
Companies subject to income tax (IR) and whose financial year ends on December 31:
subscription of declaration no. 2072 of the results of SCI not subject to IS – additional period of 15 calendar days granted to users of teleprocedures
payment, where applicable, of the contribution on rental income in support of declaration no. 2072
filing of declaration no. 2071 of the results of real estate co-ownership companies no. 1655 ter
Individual businesses subject to income tax – BIC, BNC and BA : declaration of results and its annexes for the year – additional period of 15 calendar days granted to users of teleprocedures
Other taxes based on salaries (CFP) : for all companies (subject to IS or individuals) and individual businesses (categories BIC, BNC, BA), declarations of participation from employers to financing continuing professional training (Cerfa n° 2483)
Associations : filing of declaration no. 2070 for reduced-rate taxation of income from assets and declaration no. 2065 – additional period of 15 calendar days granted to users of teleprocedures – for lucrative activities taxable at the standard rate (for financial years ending 12/31/2016)
VAT – simplified regime : online VAT regularization declaration no. 3517 CA 12 for companies closing on December 31.
Digital services tax (TSN) : payment of the balance of TSN 2022 for those liable to the simplified real VAT regime ending on December 31.
May 5
Withholding tax – DSN : electronic DSN declaration for April and electronic payment (companies with 50 or more employees).
May 15
Company subject to IS : balance of IS and social contribution on IS of 3.3%, (cerfa n° 2572) if your financial year ends on December 31
Salary tax : salaries paid in November for monthly payers (cerfa 2501)
Tax on insurance agreements : premiums issued, agreements concluded and amounts due during the month of November (cerfa n° 2787 and payment to the Banque de France if > €1.5K)
DEB / DES : filing of the DEB (declaration of exchange of goods) and the DES (declaration of exchange of services) for intra-community operations carried out in April.
May 15
Withholding tax – Withholding tax : simplified declaration of income from movable capital, flat-rate withholding and social security contributions due at source if payment of distributed income, interest on current accounts, blocked accounts of partners during the month of November (cerfa n° 2777-D).
May 25
CFE and/or IFER (balance) : CFE and/or IFER tax notice for non-monthly taxpayers or who have not opted for deduction at maturity (option for direct online payment).
May 31st
Companies whose financial year ends on February 28:
declaration of results no. 2065 and annexes (IS) – additional period of 15 calendar days granted to users of teleprocedures
withholding tax declaration no. 2754 for foreign companies operating a permanent establishment in France
annual electronic declaration no. CA12 (VAT – simplified regime)
VAT – basic exemption : option for payment of VAT from May 1 for companies benefiting from the basic exemption (article 293 F of the CGI).
CFE and/or IFER deposit : option for withdrawal at maturity concerning the CFE and/or IFER deposit. Membership can be made on the impots.gouv.fr website, at the Center for Collection Service (CPS) or at the public finance center. Beyond this date, membership will only take effect until the balance expires.
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