View your tax calendar
Taxes | Bonds | Jan | Feb | Mar | Apr | May | Jui | Jul | Aoü | Sep | Oct | Nov | Dec | Jan 2023 | Mechanisms for reporting relevant taxes (DAC 6)
| Disclosure by the taxpayer or intermediary concerned not covered by a legal or contractual secrecy obligation of internal mechanisms or cross-border mechanisms of tax relevance. | Up to 30 days after the event | Up to 30 days after the event | 10
| 10 | 10 | 10 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Mechanisms for reporting relevant taxes (DAC 6) | Intermediary's quarterly reporting on domestic negotiable facilities or cross-border negotiable facilities. | Up to 30 calendar days after the end of the calendar quarter (March 31, June 30, September 30 and December 31) in which new information became available. | ||||||||||||
Farmers subject to the simplified agricultural system and filing an annual CA12A | Deadline for the filing of the maturity bulletin n° 3525 bis for the second quarter of 2022. | 5 | 7 | |||||||||||
Withholding tax - DSN | Deadline for the previous month's DSN teledeclaration and telepayment (companies with 50 or more employees). | Between 5 and 16 | Between 5 and 15 | Between 5 and 17 | Between 7 and 15 | Between 5 and 17 | Between 5 and 16 | |||||||
Withholding tax - PASRAU | Deadline for PASRAU (replacement income) teledeclaration of the previous month and telepayment (monthly payment). | 10 | 12 | 10 | 10 | 12 | 10 | |||||||
Companies subject to VAT | Deadline for filing the DEB (declaration of exchange of goods) for intra-Community transactions carried out the previous month. | 11 | 12 | 12 | 14 | 12 | ||||||||
Payroll tax | "Deadline for telepayment of the tax concerning wages paid in the previous month (monthly taxpayers) using the provisional payment statement No. 2501.
" | 16 | 15 | 17 | 15 | 15 | - | |||||||
Companies subject to corporate income tax | "Deadline for remote payment of the balance of corporate income tax (IS) and the 3.3% social contribution on IS, using balance statement No. 2572, if your fiscal year ends on April 30, 2022.
" | 16 | 15 | 17 | 15 | 15 | ||||||||
Withholding and deductions from WCRs | "Deadline for:
- filing of the withholding tax return on income from bonds and other negotiable debt securities relating to the previous month (return no. 2753) ;
- filing of the return relating to the month of July 2022 concerning withholding taxes and deductions at source on income from movable property (return no. 2777)." | 16 | 15 | 17 | 15 | 15 | ||||||||
Tax on insurance conventions | Filing of the declaration n° 2787 and payment to the tax department of the companies of the tax due for the premiums issued, the agreements concluded and the amounts due during the previous month. Amounts due in excess of €1,500 must be paid by direct transfer to the Banque de France. | 16
| 15 | 17 | 15
| 15 | ||||||||
VAT normal taxation system | "Filing and payment of the monthly VAT return on the date listed in your business area.
" | Between the 16th and 24th | Between the 15th and 26th
| Between the 17th and 24th | Between the 15th and 24th | Between the 15th and 26th
| ||||||||
VAT - simplified system | "Between December 15 and 24, 2022: telepayment of the December 2022 RSI semi-annual installment by the deadline listed in your professional space.
" | Between the 15th and 24th | ||||||||||||
CVAE - CVAE 2022 installment due date | "CVAE - Deadline for the telepayment of the second CVAE 2022 instalment via form n°1329 AC
" | 15 | ||||||||||||
General Tax on Polluting Activities (TGAP) | "Between October 17 and 24, 2022: deadline for filing the declaration of deposit No. 2020-TGAP-AC under the TGAP 2022 for taxpayers subject to the normal real VAT system on the date shown in your professional space.
" | Between the 17th and 24th | ||||||||||||
Digital Services Tax (DST) | "Between October 17 and 24, 2022: payment of the 2nd installment of TSN for taxpayers filing monthly VAT returns or not subject to VAT on the date shown in your professional space.
" | 17
| ||||||||||||
Internal consumption tax (TIC) | Deadline for filing the monthly declaration n°2040-TIC for the TICFE of the TICFE taxpayers in monthly rhythm. | 25 | 26 | 25
| 25 | 26 | ||||||||
VAT - basic exemption | Deadline for the option to pay VAT from the 1st of the previous month for companies benefiting from the basic exemption (article 293 F of the CGI). | 31
| 30
| 31
| 30
| 31
| ||||||||
VAT - Persons benefiting from the derogation system | " Deadline for giving up the option to pay VAT on intra-Community acquisitions for persons benefiting from the derogation scheme and wishing to give up this option as from January 1, 2023 (at the expiration of the current option period). The denunciation of the option must be made in writing to their business tax department.
" | 31 | ||||||||||||
VAT - Farmers liable for VAT on option | "(Modalities of renunciation) Farmers liable for VAT on option and who intend to renounce it from January 1, 2023 (at the expiration of the current option period) must formulate their renunciation to their business tax department two months before the expiration of the option period.
" | 31 | ||||||||||||
CFE and/or IFER (balance) : Enrolment for direct debit | "Until this date, it is possible to pay the balance of CFE and / or IFER by opting for the direct debit. Opting in can be done on the impots.gouv.fr website, or by calling 0809 401 401 (Monday to Friday from 8:30 am to 7 pm, free service + cost of the call).
" | 30 | ||||||||||||
CFE | "Deadline for filing the return (No. 1447-C) in the event of a new establishment or change of operator occurring in 2022.
" | 31 | ||||||||||||
Companies with fiscal year ending April 30, 2022 | "Deadline for the subscription of :
- the income tax return no. 2065 and its appendices (corporate income tax) - additional period of 15 calendar days granted to users of teleprocedures ;
- the withholding tax return no. 2754 for foreign companies operating a permanent establishment in France; - the annual electronic return no. CA12 E (VAT - simplified system)." | 1 | ||||||||||||
Companies with fiscal year ending May 31, 2022 | "Deadline for the subscription of :
- the income tax return no. 2065 and its appendices (corporate income tax) - additional period of 15 calendar days granted to users of the electronic procedures ;
- the withholding tax return n° 2754 for foreign companies operating a permanent establishment in France;
- the annual electronic declaration n° CA12 E (VAT - simplified system). | 31 | ||||||||||||
Companies with fiscal year ending June 30, 2022 | "Deadline for the subscription of :
- the income tax return no. 2065 and its appendices (corporate income tax) - additional period of 15 calendar days granted to users of the electronic procedures ;
- the withholding tax return n° 2754 for foreign companies operating a permanent establishment in France;
- the annual electronic declaration n° CA12 E (VAT - simplified system). | 30 | ||||||||||||
Companies with fiscal year ending July 31, 2022 | "Deadline for the subscription of :
- the income tax return no. 2065 and its appendices (corporate income tax) - additional period of 15 calendar days granted to users of the electronic procedures ;
- the withholding tax return n° 2754 for foreign companies operating a permanent establishment in France;
- the annual electronic declaration n° CA12 E (VAT - simplified system). | 31 | ||||||||||||
Companies with fiscal year ending August 31, 2022 | " Deadline for filing :
- the income tax return no. 2065 and its appendices (corporate income tax) additional period of 15 calendar days granted to users of tele-procedures ;
- the withholding tax return n° 2754 for foreign companies operating a permanent establishment in France;
- the annual electronic declaration n° CA12 E (VAT - simplified system). | 30 | ||||||||||||
Companies with fiscal year ending September 30, 2022 | "Deadline for the subscription of :
- the income tax return no. 2065 and its appendices (corporate income tax) - additional period of 15 calendar days granted to users of the electronic procedures ;
- the withholding tax return n° 2754 for foreign companies operating a permanent establishment in France;
- the annual electronic declaration n° CA12 E (VAT - simplified system). | 2 |
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