Companies: what changes in january 2023

Formalities

At 1^er january 2023, the one-stop-shop formites.companies.gouv.fr will be mandatory to complete all your company formalities.

Company formalities: a one-stop shop on 1 January 2023

Formalities: Completion of online company formality centers (TFCs)

Filing of annual accounts: possibility to use the electronic formalities window

Electronic signature, changes of terms...: details of the one-stop-shop for formalities

The National Register of companies (RNE) is now the only registration body for French entities carrying out an economic activity. This register shall centralize all information concerning the companies.

The National Register of companies (NRS) is the only registration body as of January 1, 2023

Aid in response to rising energy prices

Extension of the tariff shield to small and medium-sized enterprises with an electricity meter with a power output of less than 36 kilovolt-ampere (kVA); introduction of the electricity shock absorber for the rest of small and medium-sized enterprises and SMEs (cumulable with the extended ‘gas and electricity’ aid for 2023); extension of the reduction of the internal tax on final electricity consumption (TICFE) and of the mechanism for regulated access to historic nuclear electricity (ARENH). Find out what is new in terms of aid for companies affected by the increase in energy prices.

Tariff shield: extension to certain VSEs in 2023

Installation of the electric shock absorber on January 1, 2023

Gas and electricity aid: extension until 2023 and simplified eligibility criteria

The electricity tax reduction (TICFE) and ARENH extended for 2023

The energy checklist, a new tool for supporting companies

Taxation - Social contributions

The Social Security ceiling (PASS) is reassessed annually at 1^er January in line with wage developments. For 2023, the monthly cap is set at €3,666, an increase of 6.9% from the 2022 level.

Social Security ceiling for 2023

At 1^er January 2023, the VAT group scheme will be implemented. It enables different entities closely linked together financially, economically and organizationally to become a single taxable person for VAT purposes. It concerns persons liable to VAT who have in France their place of business or a permanent establishment or, failing that, their domicile or habitual residence.

Creation of a VAT Group: you have until 31 October 2022

In the case of advance payment of a deposit, VAT on supplies of goods will be payable as soon as the supplier has received the deposit. This provision shall apply to payments on account received as from 1^er January 2023.

Supplies of goods: VAT payable on receipt of advance payments on 1 January 2023

Allowances in addition to partial activity allowances will be subject to and declared as income from employment as from 1^er January 2023. The special scheme for supplementary partial activity allowances will therefore be terminated.

Expiry of the special scheme for supplementary partial activity allowances on 1 January 2023

Transport

In Île-de-France, from 1^er January 2023, the price of the Navigo pass will increase by 12%, it will increase to €84.10 per month.

Navigo Pass Rise: the €84.10 Package as of January 1, 2023

In order to encourage citizens to choose greener ways of traveling to and from work and to preserve their purchasing power, the aid upgraded in 2022 will remain at the same level in 2023.

What support for commuting in 2023?

Work - Money

The Smic level will increase by 1.81% at 1^er January 2023. It will thus amount to 1 709,28 € gross monthly, i.e. 1 353,07 € net.

The Smic increased by 1.81% on January 1, 2023

The statutory interest rates applicable to the 1^er 2023 semester have been set. These rates are updated every six months.

Legal interest rates for the first half of 2023: what developments?

From 1^er january 2023, the aid paid to all companies for contracts concluded between 1^er January and December 31, 2023 with an alternate, whether minor or adult, will be €6,000 (for the first year of contract performance).

Young people working in the workforce: support for employers to extend your hiring until the end of 2022

Youth Plan 1, 1 solution: Youth hiring assistance extended until end of 2022

The partial activity scheme for vulnerable employees at proven risk of developing a severe form of COVID-19 infection introduced during the pandemic is extended, until 31 January 2023 at the latest.

Partial activity of vulnerable persons: the scheme is extended until 2023

At 1^er January 2023, the minimum amount of partial activity allowances will be revalued.

Upgrading of the minimum amount of partial activity allowances as at 1 January 2023

Trade

At 1^er in january 2023, direct-to-consumer platforms will no longer be able to call you from numbers starting with 06 or 07, which are associated in everyone's mind with mobile phones. They will have to use numbers starting with 09, a new category reserved for this purpose.

Door-to-door sales from 06 or 07 numbers, soon over!

Environment

The obligatory bio-waste sorting threshold will be lowered to 5 tons per year from 1^er January 2023 before being deleted on December 31, 2023. It used to be set at 10 tons per year.

“Be efficient!”: an Ademe guide to sorting at source