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• Télédéclaration et télérèglement de la TVA correspondant aux opérations de juillet 2017 et, éventuellement, demande de remboursement du crédit de TVA au titre du mois de juillet 2017.
5 Août 2017
• Employeurs occupant au moins 50 salariés : DSN de juillet 2017 et paiement des charges sociales sur les salaires de juillet 2017 payés au plus tard le 31 juillet 2017.
• Employeurs occupant au moins 50 salariés : paiement des charges sociales sur les salaires de juin 2017 payés entre le 21 et le 31 juillet 2017.
• Artisans, commerçants et industriels : 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 août sur demande).
• Professionnels libéraux : paiement par prélèvement mensuel des cotisations de maladie-maternité, d’allocations familiales et de la CSG-CRDS (le 20 août sur demande).
• Artisans, commerçants et industriels n’ayant pas choisi la mensualisation : paiement trimestriel des cotisations de maladie-maternité, d’indemnités journalières, de retraite, d’invalidité-décès, d’allocations familiales et de la CSG-CRDS.
• Professionnels libéraux n’ayant pas choisi la mensualisation : paiement trimestriel des cotisations de maladie-maternité, d’allocations familiales et de la CSG-CRDS.
11 Août 2017
• Assujettis à la TVA réalisant des opérations intracommunautaires : dépôt auprès des douanes de la déclaration d’échange de biens et de la déclaration européenne des services pour les opérations intervenues en juillet 2017.
15 Août 2017
• Entreprises soumises à l’impôt sur les sociétés ayant clos leur exercice le 30 avril 2017 : télérèglement du solde de l’impôt sur les sociétés ainsi que, le cas échéant, de la contribution sociale.
• Entreprises dont l’effectif est supérieur à 9 et inférieur à 50 salariés, et entreprises de 9 salariés au plus ayant opté pour le paiement mensuel des charges sociales : DSN de juillet 2017 et paiement des charges sociales sur les salaires de juillet 2017 payés au plus tard le 10 août 2017 ou sur les salaires de juin 2017 payés entre le 11 et le 31 juillet 2017.
• Entreprises de 9 salariés au plus n’ayant pas opté pour le paiement mensuel des charges sociales : DSN de juillet 2017.
• Employeurs occupant au moins 50 salariés : DSN de juillet 2017 et paiement des charges sociales sur les salaires de juillet 2017 payés dans les 20 premiers jours d’août 2017 (paiement des charges sociales le 20 août par tolérance pour les salaires versés entre le 11 et le 20 août).
• Employeurs assujettis à la taxe sur les salaires : télérèglement de la taxe sur les salaires payés en juillet 2017 lorsque le total des sommes dues au titre de 2016 excédait 10 000 € et télétransmission du relevé de versement provisionnel.
31 Août 2017
• Entreprises soumises à l’impôt sur les sociétés ayant clos leur exercice le 31 mai 2017 : télétransmission de la déclaration annuelle des résultats et des annexes (tolérance jusqu’au 15 septembre).
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