How do you complete your DAS2 declaration in 2024? We'll tell you in a jiffy!
The DAS2: you've heard of it, but don't know if you have to declare it, or how?
This annual declaration of payments made to third parties (other than business transactions), requested by the tax authorities, is used to check that the sums paid have actually been declared by their beneficiaries, and to prevent fraud.to ensure that the sums paid have been declared by the 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 correctly. We're off!
DAS2 2024: who has to declare it?
Under article 240 of the General Tax Code (CGI), companies and sole proprietorships are required to file the DASclarify the DAS 2 when the amounts paid exceed 1,200 euros per beneficiary over the year N-1, regardless of the date of receipt.
The DAS2 concerns :
- legal entities, whether profit-making or not,
- 1901 law associations
- professional unions
- local authorities
- public administrations,
- sole traders (commercial, craft, industrial, self-employed or agricultural),
- employees who have carried out a professional activity during the calendar year (an employed artist paying fees to his manager, for example).
In addition, it must be filed regardless of :
- the tax status of the person making the declaration
- the nationality of the beneficiary
- 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 online electronic declaration (see steps below),
- via your nominative social declaration (DSN),
- or via your DADS-U ( déclaration automatisée des données sociales unifiée) if you have employees.
The DAS2 does not apply to private individuals. 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 paid to an expert, or remuneration paid to a liberal professional (doctor, lawyer, notary, architect, chartered accountant, etc.).
As a general rule, commission is calculated as a percentage of the sale or purchase price, or of the turnover achieved 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,
- remuneration,
- benefits in kind (at real value),
- and allowances and reimbursements for expenses.
When to declare? DAS2 2024 deadline
Each year, this declaration must be made by 31 January of year N+1 at the latest, or by way of exception, at the same time as the income tax return.
For the DAS2 declaration for 2023 to be made in 2024, various deadlines are possible:
- Before 1 May 2024 if the financial year ends on the same date as the calendar year,
- Three months after the end of the financial year if it does not coincide with the calendar year,
- Before 31 January 2024 for organisations 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 business, including the current year. In the event of death, the heirs have six months to complete the declaration.
How do I complete my DAS 2 declaration online?
1. Register and log on to impots.gouv.fr
If this is your first return, start by registering on impots.gouv.fr to obtain your login details.
Once you have received them by email, log in and :
- go to the "Professionals" tab,
- then "Specialised Access",
- choose "Third-party declarants",
- then "Access to online declaration of EFI data".
👍 You can start filling in your DAS2 online!
2. Specify the number of beneficiaries
Start by entering the number of beneficiaries who have received more than €1,200 in fees and other sums as described above.
3. Enter your establishment
In this second step, enter the address of your registered office or your principal place of business if you have more than one.
4. Declare the amounts paid
For each beneficiary, you must indicate
- name
- company name
- profession
- SIRET number,
- postal address,
- the amount and nature of the 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, you must include this 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 have not omitted anything.
You should also keep proof of your declaration by saving it in PDF format, and ideally by printing it out so that you have a hard copy.
6. Validate your DAS2
Once you are sure of yourself, validate your DAS2 and send it officially and definitively to the tax authorities.
New features in the online DAS2 declaration method since 2023
Since 2023, there have been a number of new features in the "Third-party declarants" service of the DAS2 declaration. The aim is 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 to your professional space on the impots.gouv.fr website. The former dedicated site teletd.impots.gouv.fr has been withdrawn from the service.
- Secure transmission of data. It is now compulsory to compress and encrypt transmitted files. A guide is available to help with this process.
- Total dematerialisation of exchanges: The Finance Act made it compulsory for all exchanges between third-party declarants and the Direction Générale des Finances Publiques (DGFiP) to be dematerialised. This concerns various returns, 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 to encrypt the file using PGP, and the DGFiP's PGP keys are supplied in the module.
Late or no DAS2 declaration: beware of penalties
In the event of :
- if you are late, you will be subject to a fixed fine of €150,
- failure to make a declaration, you will be liable to a fine of 50% of the sums not declared,
- and in the event of an omission or error in the declaration, €15 per item.
In the event of an audit of your financial and tax situation, the fine is a minimum of €60 and a maximum of €10,000. A margin of tolerance is allowed for a first offence, provided that you subsequently rectify your error quickly.
What if you used payroll software for your declaration?
To make sure you declare your DAS2 correctly and on time, use your payroll software . Compliant with the DSN and DADS (déclaration annuelle de données sociales) standards, these software packages offer more or less advanced functions.
For example :
- Fiche-paie.net makes it easy to create payslips and manage all possible scenarios and specific features: bonuses, special schemes, etc. You can even file your social security returns from the platform.
- Inexpaie supports you: whether you produce your payslips yourself, or whether you call on its team of experts to take complete charge, the management of tax formalities is included.
- PayFit takes care of payslips, social declarations, expense reports, and managing leave and absences; complete, it even offers programmable remote payment to relieve HR teams.
🤓 If your payroll software doesn't handle social declarations, you can also simplify your DAS2 declaration by :
- extracting your supplier ledger, containing all your accounting entries for the financial 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?