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Business Tax Return and Payment (IS)

Verified 22 August 2022 - Directorate of Legal and Administrative Information (Prime Minister), Ministry of Finance

Business tax (IS) refers to profits made by capital businesses (anonymous businesses) SA: titleContent, SAS: titleContent or businesses of limited liability SARL: titleContent for example) operated in France. Its rate (normal or reduced) varies depending on the amount of turnover.

Regardless of the tax regime (real normal or real simplified), you must file your return by dematerialised means in one of the following ways:

  • Through an EDI partner (electronic data interchange) (EDI-TDFC mode )
  • If you are subject to the simplified real plan, directly from your subscriber area on the site imts.gouv.fr (electronic form interchange mode or EFI)

Online tax account for professionals (EFI mode)

You must attach the following form to your return:

Business tax return

The transmission of files containing the reporting data is performed and managed by the company's accounting and management provider when the company chooses the EDI-TDFC procedure.

FYI  

The SME have the possibility to request personalised support to the tax administration to answer all their questions, for example for.

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The deadline for filing the declaration of results depends on the year-end date.

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Accounting year ended 31 December N-1

Regardless of the tax regime (real normal or real simplified), you must file your return by dematerialised means in one of the following ways:

  • Through an EDI partner (electronic data interchange) (EDI-TDFC mode )
  • If you are subject to the simplified real plan, directly from your subscriber area on the site imts.gouv.fr (electronic form interchange mode or EFI)

Online tax account for professionals (EFI mode)

You must attach the following form to your return:

Business tax return

Accounting year ended between January and November

You must file your income tax return within 3 months of the end of the fiscal year.

Examples:

  • For a fiscal year ended June 30, you must file before September 30
  • For a fiscal year ended January 31, you must file before April 30

Termination

The deposit must be made within 60 days.

Companies normally have 15-day extension to send their results in EDI or EFI mode.

If the company ended its accounting year on 31 December 2021, it until 18 May 2022 to telereport its income statement. The benefit of this administrative tolerance is to be validated each year.

Payment of 4 instalments

For each fiscal year, the SIA provides 4 fixed-date instalments (March 15, June 15, September 15 and December 15). Each quarterly instalment is normally equal to ¼ of the IS.

1toPrepayment shall be provisionally calculated on the basis of the reference profit for the penultimate financial year. A regularisation is then carried out when the 2th down payment based on the results of the last financial year.

The company does not have to make a down payment (the IS is paid at one time) in the following 2 cases:

  • IS amount is less than €3,000
  • Businesses newly created or newly subject to the IS, but only for their first fiscal year or their first taxation period.

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Payments due for the financial year 2021

To calculate the amounts due, companies must apply:

  • The normal IS rate of 26,5% to the company result and divide it by 4
  • The IS rate of 27,5%company income for companies with turnover exceeding €250 million then divide it by 4
  • The rate reduced by 15%  on the share of profits up to €38,120 of taxable profit. This applies to companies with a turnover not exceeding 10 € millionand the capital of which is fully paid up and held at least 75 % by natural persons

The company responsible must calculate and pay the IS spontaneously in 4 instalments 15 March, 15 June, 15 September and 15 December, using the deposit statement 2571.

Business Tax - Prepayment Statement

Special arrangements for calculating the last IS deposit shall be put in place for companies whose turnover exceeds €250 million.

  • When the CA is between €250 million and €1 billion, this deposit cannot be less than the difference between 95% the amount of the estimated IS and the amount of prepayments already made.
  • When AC is greater than €1 billion, this deposit cannot be less than the difference between 98% the amount of the estimated IS and the amount of prepayments already made.

Payments due for the financial year 2022

To calculate the amounts due, companies must apply:

  • The IS ratio of 25% to the company result and then divide it by 4
  • The reduced 15% on the share of profits up to €38,120 of taxable profit. This applies to companies with a turnover not exceeding 10 € millionand the capital of which is fully paid up and held at least 75 % by natural persons

The company responsible must calculate and pay the IS spontaneously in 4 instalments 15 March, 15 June, 15 September and 15 December, using the deposit statement 2571.

Business Tax - Prepayment Statement

Special arrangements for calculating the last IS deposit shall be put in place for companies whose turnover exceeds €250 million.

  • When the CA is between €250 million and €1 billion, this deposit cannot be less than the difference between 95% the amount of the estimated IS and the amount of prepayments already made.
  • When AC is greater than €1 billion, this deposit cannot be less than the difference between 98% the amount of the estimated IS and the amount of prepayments already made.
Dates of payment of prepayments of the SI in year N

Closing date of the year concerned

1to deposit

2e deposit

3e deposit

4e deposit

February 20 to May 19 N

15 June N-1

15 September N-1

15 December N-1

15 March N

May 20 to August 19 N

15 September N-1

15 December N-1

15 March N

15 June N

August 20 to November 19 N

15 December N-1

15 March N

15 June N

15 September N

From 20 November N to 19 February N+1

15 March N

15 June N

15 September N

15 December N

The date of payment of the IS balance

Closing date of the year concerned

Balance

31 December N-1

15 May N

Year N

15 of 4e month following closing

Payment of balance

The balance shall be paid by means of statement of balance No. 2572.

Business Tax - Balance Statement

FYI  

the balance is paid at the same time as the IS.

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