As an accounting firm based in Lyon, we meet every month to offer you the best of the French tax and accounting news.
12/07/2023 :
VAT taxpayers carrying out intra-community operations:
Deadline for filing :
- European Services Declaration (DES) for transactions carried out in February
- Recapitulative statement of clients of intra-EU transactions carried out in February 2023.
17/07/2023 :
VAT, simplified VAT regime (CA12): between July 17 and July 24, 2023 – declaration of the 1st half-yearly installment equal to 55% of the VAT due for the previous year.
Companies subject to corporation tax (IS): Deadline for online electronic payment of the balance of corporation tax (IS) and the 3.3% social contribution on IS, using balance statement no. 2572, if your financial year ends on March 31, 2023.
Employers subject to payroll tax: deadline for electronic payment of tax on salaries paid in June.
31/07/2023 :
VAT option: deadline for opting to pay VAT from July 1, 2023 for companies benefiting from the basic exemption.
Good news !
Significant improvement in electricity production in 2023
Far from the scaremongering of the previous year, which predicted numerous power cuts in French households, the grid operator is forecasting a rather serene summer and fall.
In fact, thanks to improved availability of nuclear power, dams and gas reserves, the grid operator (RTE) is forecasting a summer and autumn close to normal. According to the specialist, there are no longer any “particular security of supply concerns” for the current summer, nor any “specific risks” for the fall.
Re
Reform of combined employment and retirement comes into effect starting next 1st September
Combining work and retirement means combining your retirement pension with income from a professional activity, provided you have paid off all your pensions.
Since 2015, combining work and retirement no longer allows you to validate additional quarters and points. However, as of September 1, 2023, you will be able to acquire new pension rights.
You will be able to resume work immediately with a new employer.
On the other hand, you will have to wait 6 months after the starting point of your retirement to resume work with your last employer. Before that time, your pension payments will be suspended, and will not resume once until you stop working. Please note that the 6-month waiting period for resuming work with your last employer will not apply to employees who liquidated their retirement pension no later than 6 months after the publication of the latest pension reform law, i.e. no later than October 15, 2023.
Beware of fraudulent messages impersonating the DGFiP
Fraudulent SMS messages for unpaid fines are circulating to defraud taxpayers. They are of the type “« AMENDES GOUV : Dernier rappel avant majoration. Pour régulariser votre situation, consultez votre dossier d’infraction en cliquant sur le lien ci-dessous »“.
Be careful ! : the DGFiP never communicates by SMS in the event of non-payment. Generally, avoid clicking on links received by SMS asking you to pay a bill, fine or tax. If you have any doubts, please contact the appropriate department by another means, using the secure messaging system in your tax account for example, or by calling the official number of your tax office
Occupancy declaration deadline extended (to July 31, 2023)
In view of the large number of declarations received in the run-up to the deadline for declaring occupancy of real estate, initially set for June 30, 2023, this deadline has been extended to July 31 of the same year.
Deployment of tax support for SMEs in 36 new departmental directorates
In March 2019, the French administration introduced a personalized tax support service with the aim of guaranteeing greater legal certainty for SMEs in certain specific situations.
This service is primarily aimed at companies in a growth phase, characterized by their innovative nature and operating in sectors that are strategic for the national economy. Support is provided by an advisor, who is the company’s main contact. For now, these advisors are attached to a regional public finance directorate, and for the Île-de-France region, to the Hauts-de-Seine departmental public finance directorate.
In a press release dated June 6, 2023, the French administration announced that this support service would be extended to 36 departmental directorates.
The press release also states that foreign companies can also benefit from the SME support service, particularly when they are planning to invest in France.
Our office will be closed for annual leave from August 4 to August 28, 2023 included
The Team Roche & Cie
Professionals or individuals, French or international, since 1948, Roche & Cie has been assisting clients from all horizons.
contact@cabinet-roche.com
+33 (0) 4 78 27 43 06
