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Your tax deadlines for December 2023

Here, as every month, are the important tax deadlines not to be missed!


Échéances fiscales Décembre - Blendy, expert-comptable digital

Blendy, French digital accountant specializing in Pennylane and QuickBooks, assists its customers on a daily basis with their tax returns, cash flow...


Our goal: to enable start-ups, eCommerce and international SME to see life in the pink!

Here are all the important deadlines and dates that companies must meet for their tax obligations for this last month of the year.


Want to know what other consulting services we offer? It's easy: send us a message !


DECEMBER : Tax deadlines.

 

December 12th

  • DEB / DES: submission of the DEB (declaration of exchange of goods) and the DES (declaration of exchange of services) for intra-Community transactions carried out in November.


December 15th

  • Company subject to corporation tax (IS ): advance payment of corporation tax (IS) and 3.3% social security contribution (cerfa n° 2571) or balance of IS and 3.3% social security contribution (cerfa n° 2572) if your financial year ends on August 31.

  • Tax on salaries: salaries paid in November for monthly taxpayers (cerfa 2501)

  • VAT - simplified system: half-yearly instalment in December by the deadline in your professional space (between 15 and 26 December)

  • Tax on insurance contracts: premiums issued, contracts concluded and sums due in November (cerfa n° 2787 and payment to the Banque de France if > €1.5K)

  • CFE and/or IFER (balance ): CFE and/or IFER tax notice for taxpayers who do not pay monthly or who have not opted for direct debit (option for online payment)

  • Withholding tax - flat-rate deduction: simplified declaration of income from movable assets, flat-rate deduction and social security deductions due at source if payment of distributed income, interest on current accounts, blocked shareholder accounts during the month of November (cerfa n° 2777-D).


December 30th

  • Companies with a financial year ending on 30 September :

  • the income tax return n° 2065 and annexes (IS) - additional period of 15 calendar days granted to users of teleprocedures

  • the withholding tax declaration no. 2754 for foreign companies operating a permanent establishment in France

  • the annual electronic declaration No. CA12 (VAT - simplified system).

  • CFE: filing of declaration no. 1447-C in the event of creation or change of operator during 2021 or change of operator on January 1.


December 31st

  • VAT - basic exemption: option for the payment of VAT from 1 December for companies benefiting from the basic exemption (article 293 F of the CGI).

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Contact our teams now to take your digital accounting to the next level!



With  Blendy , digital accountant take advantage of all the advantages of  digital accounting to accelerate your finance process and develop your business.


Pennylane ,  Dext ,  QuickBooks and Stripe  experts, we support digital and IT service companies, e-Commerce, SaaS, SMBs, in France and internationally .


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