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• Télédéclaration et télérèglement de la TVA correspondant aux opérations de février 2022 et, éventuellement, demande de remboursement du crédit de TVA au titre du mois de février 2022.
5 Mars 2022
• Employeurs d’au moins 50 salariés : DSN de février 2022 (incluant la déclaration annuelle d’emploi des travailleurs handicapés au titre de l’année 2021) et paiement des cotisations sociales sur les salaires de février 2022 versés au plus tard le 28 février 2022 (et, éventuellement, de la contribution due à l’Agefiph).
• 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 mars 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 mars sur demande).
11 Mars 2022
• Assujettis à la TVA réalisant 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 février 2022.
15 Mars 2022
• Employeurs de moins de 11 salariés ayant opté pour le paiement trimestriel des cotisations sociales : DSN de février 2022.
• 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 février 2022 (incluant, pour les employeurs d’au moins 20 salariés, la déclaration annuelle d’emploi des travailleurs handicapés au titre de l’année 2021) et paiement des cotisations sociales sur les salaires de février 2022 (et, éventuellement, de la contribution due à l’Agefiph).
• Employeurs d’au moins 50 salariés qui pratiquent le décalage de la paie : DSN de février 2022 (incluant la déclaration annuelle d’emploi des travailleurs handicapés au titre de l’année 2021) et paiement des cotisations sociales sur les salaires de février 2022 (et, éventuellement, de la contribution due à l’Agefiph).
• Entreprises soumises à l’impôt sur les sociétés (IS) : télérèglement de l’acompte d’IS ainsi que, le cas échéant, de l’acompte de contribution sociale à l’aide du relevé n° 2571.
• Entreprises soumises à l’impôt sur les sociétés (IS) ayant clos leur exercice le 30 novembre 2021 : 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 février 2022 lorsque le total des sommes dues au titre de 2021 excédait 10 000 € et télétransmission du relevé de versement provisionnel n° 2501.
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