Most business tax returns must be underwritten on May 3 and 18, 2018.
Industrial, commercial, liberal or agricultural companies subject to income tax under a real regime must, irrespective of the closing date of their financial year, teletransmit their declaration of results no later than the 2nd business day after 1 May . This year, the 2017 income statement can therefore be filed until May 3, 2018. The same is true for companies subject to corporation tax, the year of which coincides with the calendar year.
Good news ! An additional 15 days is granted to companies. The declarations of results may be sent until May 18, 2018. Declaration No. 1330-CVAE is also concerned by this postponement. The other annual tax declarations of companies must, for their part, always be subscribed by May 3, 2018 (see table below).
Companies subject to corporation tax and that do not close their fiscal year to December 31 must file their income statement within 3 months after this closing. These companies also benefit from an additional 15 days.
| Deadlines for declarations | ||
| Companies subject to the income tax (BIC, BNC, BA) |
• Déclaration of results (actual taxation regime) |
18 may 2018 |
| Companies subject to corporate taxes |
• Declaration of results n° 2065 – Financial Year ended on December 31, 2017 – Financial year not ended in 2017 |
18 may2018 |
| Local taxes |
• CFE declaration n° 1447-M • Declaration n° 1330-CVAE • Declaration of liquidation and regularization of the CVAE 2017 n° 1329-DEF |
3 may2018 18 may 2018 3 may 2018 |
| VAT |
• Regularisation and declaration CA12 or CA12A (Simplified VAT regime) – Exercise ended on December 30, 2017 |
3 may 2018 |
| Real estate companies | • Result declaration n° 2072 | 18 may 2018 |
| Civil companies | • Result declaration n° 2036 | 18 may 2018 |
| Corporate tax associations at reduced rates |
• Declaration n° 2070 (and payment) – exercice closed on december 31, 2017 – Financial year not ended in 2017 |
3 may 2018 |
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