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• Télédéclaration et télérèglement de la TVA correspondant aux opérations de janvier 2023 et, éventuellement, demande de remboursement du crédit de TVA au titre du mois de janvier 2023.
5 février 2023
• Employeurs d’au moins 50 salariés : DSN de janvier 2023 et paiement des cotisations sociales sur les salaires de janvier 2023 versés au plus tard le 31 janvier 2023.
• Travailleurs indépendants : paiement par prélèvement mensuel des cotisations de maladie-maternité, d’indemnités journalières, de retraite, d’invalidité-décès, d’allocations familiales, de la CSG-CRDS et de la contribution à la formation professionnelle (le 20 février 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 février sur demande).
• Travailleurs indépendants 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 affiliés à la CNAVPL n’ayant pas choisi la mensualisation : paiement trimestriel des cotisations de maladie-maternité, d’indemnités journalières, d’allocations familiales et de la CSG-CRDS.
11 février 2023
• 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 janvier 2023.
15 février 2023
• Employeurs de moins de 11 salariés ayant opté pour le paiement trimestriel des cotisations sociales : DSN de janvier 2023.
• 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 janvier 2023 et paiement des cotisations sociales sur les salaires de janvier 2023.
• Employeurs d’au moins 50 salariés qui pratiquent le décalage de la paie : DSN de janvier 2023 et paiement des cotisations sociales sur les salaires de janvier 2023.
• Entreprises soumises à l’impôt sur les sociétés (IS) ayant clos leur exercice le 31 octobre 2022 : télérèglement du solde de l’IS ainsi que, le cas échéant, de la contribution sociale à l’aide du relevé n° 2572.
• Sociétés ayant distribué des dividendes et payé des intérêts de comptes courants en 2022 : télédéclaration récapitulative (IFU) à déposer au service des finances publiques.
• Employeurs assujettis à la taxe sur les salaires : télérèglement de la taxe sur les salaires payés en janvier 2023 lorsque le total des sommes dues au titre de 2022 excédait 10 000 € et télétransmission du relevé de versement provisionnel n° 2501.
28 février 2023
• Entreprises soumises à l’impôt sur les sociétés ayant clos leur exercice le 30 novembre 2022 : télétransmission de la déclaration annuelle des résultats et des annexes (tolérance jusqu’au 15 mars).
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