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• Télédéclaration et télépaiement de la TVA correspondant aux opérations d’avril 2016 et, éventuellement, demande de remboursement du crédit de TVA au titre du mois d’avril 2016.
3 Mai 2016
• Dépôt des principales déclarations professionnelles annuelles.
• Le cas échéant, déclaration n° 1447-M relative à la cotisation foncière des entreprises (CFE).
• Télédéclaration n° 1330-CVAE relative à la cotisation sur la valeur ajoutée des entreprises (CVAE).
• Télédéclaration n° 1329-DEF de liquidation et de régularisation de la CVAE 2015 et paiement de l’impôt correspondant.
• Déclaration récapitulative de la taxe sur les surfaces commerciales n° 3351-SD.
• Titulaires de bénéfices non commerciaux relevant du régime micro-BNC : option pour le régime de la déclaration contrôlée au titre de 2015-2016.
• Redevables de la TVA soumis au régime simplifié d’imposition dont l’exercice clôture au 31 décembre : télédéclaration annuelle de régularisation de TVA (CA 12).
• Sociétés civiles immobilières non soumises à l’impôt sur les sociétés : déclaration de résultats de 2015 sur l’imprimé n° 2072 en double exemplaire et des annexes.
• Sociétés civiles de moyens : déclaration de résultats n° 2036 et des annexes.
• Sociétés soumises à l’impôt sur les sociétés n’ayant clos aucun exercice en 2015 ou ayant clos leur exercice le 31 décembre 2015 ou le 31 janvier 2016 : télétransmission de la déclaration des résultats n° 2065 et des annexes.
• Télédéclaration des résultats des titulaires de bénéfices industriels et commerciaux (BIC), de bénéfices agricoles (BA) et de bénéfices non commerciaux (BNC) imposés d’après un régime réel et des annexes.
5 Mai 2016
• Employeurs occupant au moins 50 salariés : déclaration (DUCS ou déclaration sociale nominative) et paiement des charges sociales sur les salaires d’avril 2016 payés au plus tard le 30 avril 2016.
• Artisans, commerçants et industriels : paiement par prélèvement mensuel des cotisations d’assurance maladie-maternité, d’assurance vieillesse, d’invalidité-décès, d’allocations familiales, de la CSG et de la CRDS (le 20 mai sur demande).
• Professionnels libéraux : paiement par prélèvement mensuel des cotisations d’assurance maladie-maternité, d’allocations familiales, de la CSG et de la CRDS (le 20 mai sur demande).
• Artisans, commerçants et industriels n’ayant pas choisi la mensualisation : paiement trimestriel des cotisations d’assurance maladie-maternité, d’assurance vieillesse, d’invalidité-décès, d’allocations familiales, de la CSG et de la CRDS.
• Professionnels libéraux n’ayant pas choisi la mensualisation : paiement trimestriel des cotisations d’assurance maladie-maternité, d’allocations familiales, de la CSG et de la CRDS.
• Déclaration annuelle des honoraires, commissions et courtages versés en 2015 (DADS, imprimé n° 2460, DADS 2 ou DSN).
13 Mai 2016
• Assujettis à la TVA ayant réalisé des opérations intracommunautaires : dépôt auprès des douanes de la déclaration d’échanges de biens et de la déclaration européenne des services pour les opérations intervenues en avril 2016.
15 Mai 2016
• Sociétés assujetties à la contribution sociale de solidarité : déclaration et paiement de la contribution auprès du Régime social des indépendants (RSI).
• Personnes morales, organismes, fiducies et institutions comparables possédant des immeubles en France : déclaration spéciale n° 2746 (en double exemplaire) et paiement de la taxe annuelle de 3 %.
• Employeurs assujettis à la taxe sur les salaires : télépaiement de la taxe sur les salaires payés en avril 2016 lorsque le total des sommes dues au titre de 2015 excédait 10 000 €.
• Sociétés soumises à l’impôt sur les sociétés ayant clos leur exercice le 31 décembre 2015, le 31 janvier 2016, ou qui n’ont pas clôturé d’exercice au titre de l’année 2015 : télépaiement du solde de l’impôt sur les sociétés, de la contribution sociale ainsi que, le cas échéant, de la contribution exceptionnelle.
• 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 : déclaration (DUCS ou déclaration sociale nominative) et paiement des charges sociales sur les salaires d’avril 2016.
• Contribuables n’ayant pas opté pour le paiement mensuel de l’impôt sur le revenu : paiement du deuxième tiers d’impôt sur le revenu de 2015.
• Employeurs occupant au moins 50 salariés : déclaration (DUCS ou déclaration sociale nominative) et paiement des charges sociales sur les salaires d’avril 2016 payés dans les 10 premiers jours de mai 2016.
• Employeurs occupant au moins 50 salariés et payant les salaires d’avril 2016 entre le 11 et 20 mai 2016 et employeurs de 9 salariés au plus n’ayant pas opté pour le paiement mensuel des charges sociales : déclaration sociale nominative d’avril 2016.
18 Mai 2016
• Date limite de dépôt de la déclaration (papier) d’ensemble des revenus 2015 et du patrimoine lorsqu’il est compris entre 1,3 M€ et 2,57 M€.
19 Mai 2016
• Travailleurs non salariés : déclaration sociale des indépendants (DSI) aux organismes conventionnés relevant du Régime social des indépendants (RSI) (au plus tard le 9 juin en cas de déclaration par Internet).
24 Mai 2016
• Date limite de dépôt par Internet de la déclaration des revenus 2015 pour les contribuables résidant dans les départements numérotés de 01 à 19.
25 Mai 2016
• Employeurs occupant au moins 50 salariés : DUCS (pour les employeurs hors déclaration sociale nominative) et paiement des charges sociales sur les salaires d’avril 2016 payés entre le 11 et le 20 mai 2016.
31 Mai 2016
• Sociétés soumises à l’impôt sur les sociétés ayant clos leur exercice le 29 février 2016 : télétransmission de la déclaration annuelle des résultats et des documents annexes.
• Date limite pour la première adhésion à un Centre de gestion agréé (commerçants, artisans, industriels) ou à une Association agréée (professions libérales) pour bénéficier des avantages fiscaux au titre de 2016.
• Date limite de dépôt par Internet de la déclaration des revenus 2015 pour les contribuables résidant dans les départements numérotés de 20 à 49.
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