How to complete your DAS2 declaration in 2024? We'll tell you in a jiffy!
The DAS2: you've heard of it, but don't know whether or how to declare it?
This annual declaration of payments made to third parties (other than commercial acts), requested by the tax authorities, enables us to check that the sums paid have been declared by their beneficiaries, and to prevent fraud.that the sums paid have been declared by their beneficiaries, and to prevent fraud.
Find out in this article whether you are subject to the DAS2 (or DADS Honoraires) declaration, and if so, how to declare it in full compliance. We're off!
DAS2 2024: who has to declare it?
According to Article 240 of the French General Tax Code (CGI), companies and sole proprietorships are required to file a DASclarer la DAS 2 quand les montants versés excèdent 1200 euros par bénéficiaire sur l'année N-1, et ce, indépendamment de la date d'encaissement.
The DAS2 concerns :
- legal entities, whether profit-making or not,
- 1901 law associations,
- professional unions,
- local authorities
- public administrations,
- sole traders (commercial, craft, industrial, liberal or agricultural activity),
- employees who have carried out a professional activity during the calendar year (a salaried artist paying fees to his or her manager, for example).
In addition, it must be filed regardless of :
- the tax status of the declarant,
- the beneficiary's nationality
- and the beneficiary's registered office.
Lastly, it can be filed by :
- your chartered accountant via an EDI (electronic data interchange) filing system,
- yourself,
- by on-line teledeclaration (see steps below),
- via your déclaration sociale nominative (DSN),
- or via your déclaration automatisée des données sociales unifiée (DADS-U) if you have employees.
👉 Private individuals, on the other hand, are not concerned by the DAS2. Even when managing their private assets or paying fees to a lawyer, for example, no declaration is required.
What fees should be declared on the DAS2 2024?
These are fees or honoraria paid to an expert, or remuneration paid to a liberal professional (doctor, lawyer, notary, architect, chartered accountant, etc.).
As a general rule, commissions are calculated as a percentage of the sale or purchase price, or of the turnover generated by the company using the intermediary or agent.
Here are the items to be included in your tax return:
- fees paid,
- commissions and brokerage fees,
- directors' fees,
- royalties,
- trade discounts,
- bonuses,
- honoraria,
- benefits in kind (at real value),
- and expense allowances and reimbursements.
When to declare? DAS2 2024 deadline
Each year, it must be filed no later than January 31 in year N+1, or by derogation, at the same time as the income tax return.
For the 2023 DAS2 declaration to be filed in 2024, there are several possible deadlines:
- Before May 1, 2024, if the year-end is the same as the calendar year,
- Three months after the end of the fiscal year if it does not coincide with the calendar year,
- Before January 31, 2024 for organizations not required to file an income tax return.
👆 In the case of a transfer or cessation of activity, the deadline is 60 days. You must then declare the sums paid up to and including the last day of activity in the current year. In the event of death, the heirs have six months to complete the declaration.
How do I complete the DAS 2 declaration online?
1. Register and log on to impots.gouv.fr
If this is your first declaration, start by registering on impots.gouv.fr to obtain your login details.
Once you've received your login details by e-mail, log in and :
- go to the "Professional" tab,
- then "Specialized Access",
- choose "Tiers Déclarants",
- then "Access to online declaration of EFI data".
👍 You can start filling in your DAS2 online!
2. Specify the number of beneficiaries
Here you start by entering the number of beneficiaries who have received more than 1,200 euros in fees and other sums seen above.
3. Enter your establishment
In this second step, enter the address of your head office, or your principal place of business if your business has more than one.
4. Declare amounts paid
For each beneficiary, you must indicate :
- name,
- company name
- profession,
- SIRET number,
- postal address,
- amount and nature of sums paid including VAT
⚠️ As an employer, if you pay fees to one of your employees on an occasional or exceptional basis, in addition to their remuneration, this must be included in your declaration. In addition, for each amount entered, you must determine the nature of the sum, according to an established nomenclature. The letters H (fees and commissions), C (commissions) or AR (other remuneration), among others, must be assigned each time.
5. Check and keep your declaration
Check that the various elements of your declaration are correct, and that you haven't omitted anything.
You should also keep proof of your declaration by saving it in PDF format, and ideally by printing it out to keep a hard copy.
6. Validate your DAS2
Once you're sure of yourself, validate your DAS2 and send it officially and definitively to the tax authorities.
New features in the DAS2 online declaration method since 2023
Since 2023, the "Third-party declarants" service of the DAS2 declaration has introduced a number of new features. Their aim: to improve the security and efficiency of the declaration process for third-party declarants. ✅
Here they are:
- To submit the declaration file, you must now go through your professional space on the impots.gouv.fr website. The former dedicated site teletd.impots.gouv.fr has been removed from the service.
- Secure data transmission. It is now mandatory to compress and encrypt transmitted files. A guide is available to help with this process.
- Total dematerialization of exchanges: The French Finance Act has made total dematerialization of exchanges between third-party declarants and the Direction Générale des Finances Publiques (DGFiP) compulsory. This concerns various declarations, including those for salaries, fees and similar income.
- Respect the naming convention imposed by the tax authorities for the DAS2 file.
- Encryption for the DAS2 file: the new version of the module uses the Python library for PGP file encryption, and the DGFiP PGP keys are supplied in the module.
Late or no DAS2 declaration: beware of penalties
In the event of :
- late declaration: a fixed fine of €150,
- failure to declare, you are liable to a fine of 50% of the sums not declared,
- and in the event of omission or error in the declaration, €15 per item.
In the event of an audit of your financial and tax situation, the minimum fine is €60 and the maximum €10,000. A margin of tolerance is allowed for a first offence, provided you rectify your error quickly thereafter.
What about using payroll software for your declaration?
To make sure you declare your DAS2 correctly and on time, use your payroll software . Compliant with DSN and DADS (déclaration annuelle de données sociales) standards, these software packages offer more or less advanced functionalities.
For example :
- Fiche-paie.net makes it easy to create pay slips and manage all possible scenarios and specificities: bonuses, special schemes, etc. Social declarations can even be made from the platform.
- Inexpaie supports you: whether you produce your pay slips yourself, or call on its team of experts to take complete charge, the management of declaratory formalities is included.
- PayFit takes care of payslips, social declarations, expense reports, leave and absence management; complete, it even offers programmable telepayment to relieve HR teams.
🤓 If your payroll software doesn't support social declarations, you can also simplify your DAS2 declaration by :
- extracting your supplier ledger, containing all your accounting entries for the year in question,
- filtering the legal entities or individuals to whom you have paid fees, commissions or royalties,
- selecting payments of €1,200 or more. All that's left to do is declare them on the tax site!
How do you manage your DAS2 declaration?