The newsletter of March 2023

9 March 2023

As an accounting firm based in Lyon, we meet every month to offer you the best of the French tax and accounting news.

cabinet expertise comptable lyon

13/03/2023 :

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.

15/03/2023 :

Companies subject to Corporate tax:

Deadline for online payment of:

  • the corporate tax balance and the 3.3% social security contribution on corporate tax submitting balance statement no. 2572 for financial years ending on 30 November 2022.
  • the advance payment of corporation tax and the 3.3% social security contribution on corporation tax submitting the advance payment statement no. 2571

 Withholding tax on investment income:

 Deadline for filing:

  • the declaration relating to February 2023 of withholding tax on income from bonds and other negotiable debt securities (declaration no. 2753);
  • the declaration for February 2023 concerning withholding taxes on income from transferable securities (declaration no. 2777).

31/03/2023 : 

Deadline for claiming fuel allowances on



Good news !

Unemployment insurance: a historic financial surplus forecast

Thanks to rising employment, inflation and benefit reforms, the accounts of Unédic (or the national interprofessional union for employment in industry and commerce) have already recorded a positive balance last year.

Unemployment insurance is forecasting a historic cumulative financial surplus of 17.1 billion euros over the next three years, including an all-time high of 8.6 billion euros in 2025.

cabinet expertise comptable lyon


Increase in certain property and housing taxes

To compensate for soaring energy prices, some cities are increasing their property taxes significantly, such as Paris (+52%), Grenoble (+25%) or Metz (14.3%).

Housing taxes on second homes and vacant properties are also being increased, with a record for Saint-Tropez, which is rising the housing tax by 60% from 2024 due to the lack of accessible housing for local inhabitants.

Update of the list of tax havens

As of 1 May 2023, the Bahamas and the Turkish and Caicos Islands will join the French list of ETNCs – non-cooperative countries and territories (or tax heavens). The European Union has also added Costa Rica, the Marshall Islands and Russia to its blacklist, which will require the publication of a specific decree to be transposed (the last one dated 3 February 2023).

Update of meal expenses BIC – BNC.

The deductible fraction for additional meal expenses corresponds to the difference between the actual and justified expense (limited to the amount considered as excessive) and the value of the meal taken at home evaluated on a flat rate basis. For 2023, the thresholds and limits for deduction are as follows:

  • value of the meal taken at home 5.20 € inc. for one meal
  • amount beyond which the expense is considered excessive 20.20 € inc.

End of derogatory work stoppages linked to Covid 19

When a person was infected with Covid-19 and unable to work remotely, it was possible to benefit from the IJSS sickness allowance and the complementary “employer” compensation under derogatory conditions. Henceforth, the persons concerned are back to being subject to the ordinary rules governing work stoppages.

Additional energy support for Very Small Enterprises

In addition to the existing conditions for benefiting from the VSE tariff shield, there are additional criteria to be met:

  • to have signed or renewed an electricity supply contract for 2023 between 1 January and 31 December 2022
  • the price of the variable part (excluding taxes and transport) must exceed €280/MWh on average per year.

In this case, the State will compensate the difference between the price of the variable part of electricity and €230/MWh (instead of €180/MWh for other companies) on 100% of the volumes of electricity consumed (instead of 50% for other companies), this difference being limited to €1,500/MWh (instead of €320/MWh for other companies).

To benefit from it: a certificate on honour (model: Légifrance – Publications officielles – Journal officiel – JORF n° 0030 du 04/02/2023 ( must be sent to the electricity suppliers.

Presumption of resignation in case of abandon de poste volontaire – resignation without prior notice by the employee

When an employee, without prior notice and without authorisation, does not report to work, a resignation without prior notice is presumed. The legislator created this presumption to prevent employees dismissed for this reason from being in a more favourable situation (they receive unemployment benefits) than those who have resigned. This simple presumption can be reversed.

Digital invoicing

The generalisation of electronic invoicing will take place progressively between 2024 and 2026, from receipt for all taxable persons to transmission for VSEs and SMEs.

The website is setting up the new public invoicing portal, which will be offered free of charge. In the meantime, new private paying platforms are being developed and promoted to professionals. It is recommended to wait for more information on market trends before committing oneself.

Online service for declaring donations and transfers of social rights

A new online service developed by the DGFiP is now available on to facilitate the declaration of transfers of corporate rights. Transfers not evidenced by a deed: shares in unlisted companies and transfers of holdings in unlisted legal entities with a preponderance of real estate assets, must be declared within one month of their date:

  • either by means of the online service available in your professional space, under the heading Démarches > Cessions de droits sociaux ;
  • either by means of form 2759

The Team Roche & Cie

Professionals or individuals, French or international, since 1948, Roche & Cie has been assisting clients from all horizons. 
+33 (0) 4 78 27 43 06



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The firm Roche & Cie is an accounting firm registered with the Order of Chartered Accountants of the Rhône-Alpes region. Roche & Cie strives to offer you a set of useful tools to manage and guide your business activities.