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• Date limite de dépôt de la déclaration d’ensemble des revenus 2021 (y compris les données sociales issues de l’ancienne déclaration sociale des indépendants) et de la déclaration spécifique n° 2042-IFI pour le patrimoine immobilier lorsqu’il est supérieur à 1,3 M€.
• Télédéclaration et télérèglement de la TVA correspondant aux opérations de mai 2022 et, éventuellement, demande de remboursement du crédit de TVA au titre du mois de mai 2022.
5 juin 2022
• Employeurs d’au moins 50 salariés : DSN de mai 2022 et paiement des cotisations sociales sur les salaires de mai 2022 versés au plus tard le 31 mai 2022.
• Travailleurs indépendants : paiement par prélèvement mensuel des cotisations de maladie-maternité, d’indemnités journalières, de retraite, d’invalidité-décès, d’allocations familiales et de la CSG-CRDS (le 20 juin sur demande).
• Professionnels libéraux affiliés à la CNAVPL : paiement par prélèvement mensuel des cotisations de maladie-maternité, d’indemnités journalières, d’allocations familiales et de la CSG-CRDS (le 20 juin sur demande).
13 juin 2022
• Assujettis à la TVA ayant réalisé des opérations intracommunautaires : dépôt auprès des douanes de l’état récapitulatif des clients ainsi que, le cas échéant, de l’enquête statistique EMEBI (ex-DEB) et de la déclaration européenne des services pour les opérations intervenues en mai 2022.
14 juin 2022
• Déclaration n° 3350 et paiement de la taxe sur les surfaces commerciales (Tascom) 2022 et, le cas échéant, de l’acompte relatif à la taxe 2023.
15 juin 2022
• Employeurs de moins de 11 salariés ayant opté pour le paiement trimestriel des cotisations sociales : DSN de mai 2022.
• Employeurs de moins de 11 salariés n’ayant pas opté pour le paiement trimestriel des cotisations sociales et employeurs d’au moins 11 et de moins de 50 salariés : DSN de mai 2022 et paiement des cotisations sociales sur les salaires de mai 2022.
• Employeurs d’au moins 50 salariés qui pratiquent le décalage de la paie : DSN de mai 2022 et paiement des cotisations sociales sur les salaires de mai 2022.
• Entreprises soumises à l’impôt sur les sociétés (IS) ayant clos leur exercice le 28 février 2022 : télérèglement du solde de l’IS ainsi que, le cas échéant, de la contribution sociale à l’aide du relevé n° 2572.
• Entreprises soumises à l’impôt sur les sociétés (IS) : télérèglement de l’acompte d’IS, ainsi que le cas échéant, de l’acompte de contribution sociale à l’aide du relevé n° 2571.
• Employeurs assujettis à la taxe sur les salaires : télérèglement de la taxe sur les salaires payés en mai 2022 lorsque le total des sommes dues au titre de 2021 excédait 10 000 € et télétransmission du relevé de versement provisionnel n° 2501.
• Assujettis à la cotisation foncière des entreprises (CFE) : télérèglement, le cas échéant, de l’acompte de CFE 2022 (sauf mensualisation ou prélèvement à l’échéance).
• Assujettis à la cotisation sur la valeur ajoutée des entreprises (CVAE) : télérèglement, le cas échéant, du premier acompte de CVAE 2022 avec le relevé n° 1329-AC.
30 juin 2022
• Entreprises soumises à l’impôt sur les sociétés ayant clos leur exercice le 31 mars 2022 : télétransmission de la déclaration annuelle des résultats et des annexes (tolérance jusqu’au 15 juillet).
• Contribuables ayant opté pour le paiement mensuel de leurs impôts locaux et/ou de l’IFI : dernière faculté de résiliation de cette option pour l’année en cours (effet à compter de juillet 2022).
• Contribuables n’ayant pas opté pour le paiement mensuel de leurs impôts locaux et/ou de l’IFI : dernière faculté d’option pour l’année en cours.
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