Tous les ans, les professionnels libéraux doivent déclarer leurs revenus, auprès du Régime social des indépendants, afin que soit établie la base de calcul de leurs cotisations sociales personnelles. Une déclaration qui, cette année, pourra être transmise dès le 3 avril.
À savoir : cette déclaration doit être remplie même si les revenus du professionnel libéral sont déficitaires ou nuls.
Les dates limites pour envoyer la déclaration sociale des indépendants (DSI) sont fixées au 19 mai pour la version papier et au 9 juin en cas de déclaration par voie électronique.
Attention : la déclaration par voie électronique est obligatoire si le professionnel libéral disposait, en 2015, d’un revenu professionnel excédant 7 846 €. Le non-respect de cette exigence entraîne une majoration s’élevant à 0,2 % du montant des sommes qui ont été déclarées via le formulaire papier.
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