The Annual Fee Declaration, known as DAS2
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The annual declaration of fees is called DAS2. It must be filed by individuals or legal entities that pay certain sums, such as commissions or fees.
When a company employs staff, it can file this declaration through its DSN (Déclaration Sociale Nominative - Nominative Social Declaration). The filing deadline is the December DSN, to be submitted on January 5th or 15th. However, a grace period allows for the inclusion of these elements up until the March DSN, to be filed in April.
When the company chooses the EFI declaration, it logs onto the tax administration website and completes an online form. In this case, the filing deadline is generally set for January 31, 2023. However, a grace period allows for filing until April 30, i.e., before May 1, 2023. This applies to companies whose fiscal year ends in December.
For other companies, the DAS2 declaration must be filed no later than three months after the fiscal year ends.