For legal entities subject to corporation tax (IS), the income statement n ° 2065-SD must be completed online with its annexes, which are the following for the simplified regime: n ° 2033-A: simplified balance sheet; n ° 2033-B: simplified income statement; n ° 2033-C: table of fixed as...

For legal entities subject to corporate tax (IS), the result of Statement No. 2065-SD must be completed in line with its Annexes, following the normal system:No. 2050 and 2051: balance; No. 2052 and 2053: income statement; No. 2054-2059-D: depreciation, provisions, tax losses; No. 2059-E: d...

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Public limited companies (SA), Simplified Business Corporations (SAS) and Limited Liability Corporations (LLC) subject to corporate tax may opt for income tax if they meet the following conditions:carry on a principal industrial, commercial, craft, agricultural or liberal activity, excluding th...

The balance equals the corporate tax owing on the realized annual profits minus the instalments already made. Where applicable, available tax credits are entrenched. The balance must be paid no later than the 15th of the 4th month following the close of your fiscal year. If no fiscal year ends durin...

Indebtedness of the social contribution on corporate tax apply on legal entities which have a turnover more than €7.63 million during the tax period (reduced to twelve months, if any) and capital is fully paid-up and held on an ongoing basis for 75% at least: by natural persons; or by an or sev...

The obligation to report concerns commissions, brokers, commercial or other rebates, vacations, fees - occasional or not -, gratuities and other remuneration paid by a person on the occasion of the exercise of his profession, or by corporation, and regardless of the status of the recipient. Are t...

Self-employed workers covered by the micro-social regime (an option automatically applied to micro-enterprise regimes since January 1st 2016), report monthly or quarterly their turnover or revenue, including when the amount is nil (where applicable, the word "nothing" instead of the amount of turnov...

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Every person subject to income tax must file a statement each year with all its various sources of income.In the classic micro-enterprise system,the microentrepreneur is exempted from making a professional profit declaration. It must simply bear in the supplementary income declaration (No. 2042-C Pr...

To benefit in a personal capacity from the right to continuing professional training and to obtain support for their training courses, self-employed persons, their spouses (collaborators or associates) and micro-entrepreneurs must pay in November of the year to which it is due a contribution to prof...

You must file an online balance sheet to determine the actual profit of your activity (turnover or revenue, minus the expenses incurred in the course of your professional activity). The balance sheet (tax bundle) is made up of the following documents  Declaration no. 2031Appendices 2033-A to ...

You must file an online balance sheet to determine the actual profit of your activity (turnover or revenue, minus the expenses incurred in the course of your professional activity). The balance sheet (tax bundle) consists of the following documents for the non-commercial benefits (NCBs):  t...

The actual simplified regime applies to operators who: report an average yearly turnover between82 800 € and 350,000 € over the past 2 consecutive years. have chosen the simplied regime while also fulfilling the conditions for benefiting from the micro-AP regime; trade beef o...

Tax payers who wish to waive the benefit of the micro-enterprise regime may opt for the controlled reporting regime. This option must be exercised before the 2nd business day following May 1 of the following year. It is valid for one year and is tacitly renewed every year for one year. Taxpay...

Every month or every quarter, according to the term which you choose for your social contributions, you can pay the amount of your income tax at the same time as your welfare costs. You will just have to apply to your turnover or sales an additional percentage of: 1 % if you exercise an activity...

Persons subject to the VAT-based deductible are exempt from the payment of Value Added Tax (VAT). So you have no returns to be deposited. On the other hand, they cannot make any deduction of VAT, nor can they show the tax on their invoices, fees or any other other document in lieu. In the...

Enterprises placed within the scope of the microenterprises have the possibility to opt for a real regime tax. This option must be exercised before February 1 of the first year under which the taxpayer wishes to benefit from this regime. The option is valid for 2 years as long as the busines...

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All companies: subject to the CVAE - companies located in the scope of the assessment of land companies and whose turnover excluding taxes is greater than 152 500 €, operating on January 1 of the taxation year, are subject to reporting requirements and must, irrespective of the closing date of the...

Online payment of the CVAE is mandatory for all companies liable (i.e. those with a turnover of more than €500,000). Two instalments of 50%of the contribution due must be paid, using the account statement n°1329-AC :no later than June 15th; no later than September 15th. There are no ins...

Taxable persons subject to the VAT exemption must keep and, at the request of the tax department, submit a summary register by year, showing details of their purchases, and a daily journal containing details of their professional receipts for these transactions, supported by invoices and other suppo...

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The ACA is due only by companies with at least 250 employees, liable to the apprenticeship tax, who employ less than 5% (compared to their average annual workforce):     alternates,     young people completing a VIE (international corporate volunteering), ...

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The deposit statement must be used by the companies or groups not liable to corporation tax but subject to the tax system partnership. It accompanies the settlement of the contribution on rental income owed by these organizations. The advance payment equal to 2.5% of the taxable revenues collec...

The amount of CRL due for a given tax period is determined by applying the net revenues received during this period the rate of 2,5 %. As for the deposit, it is rounded to the euro the nearest, the fraction of the euro equal to 0.50 being counted for 1. This montantest is compared, if applicabl...

If your SCI is renting furnished accommodation, it is subject to corporation tax on rents received, net of expenses related to this activity, like any commercial corporation. It must subscribe to a declaration no. 2065 and its appendices. These documents will have to trace the balance sheet of the S...

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The balance statement n° 2572 (CERFA n°12404), used for the liquidation of corporate tax, is also used for the liquidation of the CRL due by companies subject to the IS.The amount of CRL due in respect of a particular tax period shall be determined by applying the rate of 2,5 % to the ne...

The contribution on rental income results in the payment of a one-time down payment with the last ITB deposit of the fiscal year or tax period. The amount of the contribution is equal to 2.5% of the contribution revenue collected in the previous year. If you believe that the calculated gross down pa...

In the case of establishment of an establishment other than those producing electric power, business property tax (CFE) is not not due for the year of creation. However, an initial (or interim) declaration must be filed. to receive a half reduction in the tax base in the first taxation year. Fo...

Employers' participation in the construction effort (PEEC), also called the 1% housing scheme, is an investment paid directly by employers in favor of employee housing. This obligation applies regardless of the activity carried out or the legal form of the company.It applies:For general  or Agr...

The employer subject to the obligation to participate in the construction effort (general case: any employer of an establishment with 50 or more employees) must devote at least a share of 0.45% of the remuneration paid year N-1 in the form of investments in favor of housing construction, to be carri...

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The balance of the Company Real Estate Contribution is due from 1 er December of the year up to December 15th. A 5% increase applies if the balance is not paid by December 15th. CFE tax notices are available exclusively in electronically through the online tax account of taxpayers.Payment shall be m...

A company must declare vehicles owned or used by its employees or managers. But it is exempt from this declaration when the amount of reimbursed kilometer costs is less than or equal to € 15,000. In addition, a company does not have to file a declaration when it is subject only to the TVS for vehi...

The public audiovisual contribution (or television license fee) finances public audiovisual organizations (France Télévisions, Arte-France, Radio France, RFO, RFI, Institut national de l'Audiovisuel).The contribution must be declared at the same time as the VAT return on a monthly, quarterly or an...