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• Télédéclaration et télérèglement de la TVA correspondant aux opérations de juin 2023 ou du 2e trimestre 2023 et, éventuellement, demande de remboursement du crédit de TVA au titre du mois de juin 2023 ou du 2e trimestre 2023.
• Entreprises relevant du régime simplifié de TVA : télérèglement de l’acompte semestriel, accompagné du relevé n° 3514.
5 juillet 2023
• Employeurs d’au moins 50 salariés : DSN de juin 2023 et paiement des cotisations sociales sur les salaires de juin 2023 versés au plus tard le 30 juin 2023.
• 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 juillet 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 juillet sur demande).
12 juillet 2023
• Assujettis à la TVA réalisant 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 juin 2023.
15 juillet 2023
• Employeurs de moins de 11 salariés ayant opté pour le paiement trimestriel des cotisations sociales : DSN de juin 2023 et paiement des cotisations sociales sur les salaires du 2e trimestre 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 juin 2023 et paiement des cotisations sociales sur les salaires de juin 2023.
• Employeurs d’au moins 50 salariés qui pratiquent le décalage de la paie : DSN de juin 2023 et paiement des cotisations sociales sur les salaires de juin 2023.
• Entreprises soumises à l’impôt sur les sociétés (IS) ayant clos leur exercice le 31 mars 2023 : télérèglement du solde de l’IS ainsi que, le cas échéant, de la contribution sociale à l’aide du relevé n° 2572.
• Employeurs assujettis à la taxe sur les salaires : télérèglement de la taxe sur les salaires payés en juin 2023 lorsque le total des sommes dues au titre de 2022 excédait 10 000 €, ou au cours du 2e trimestre 2023 lorsque le total des sommes dues au titre de 2022 était compris entre 4 000 et 10 000 € et télétransmission du relevé de versement provisionnel n° 2501.
31 juillet 2023
• Entreprises soumises à l’impôt sur les sociétés ayant clos leur exercice le 30 avril 2023 : télétransmission de la déclaration annuelle des résultats et des annexes (tolérance jusqu’au 15 août).
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