Companies subject to a real tax regime are required to file a tax return each year with the tax service to which they fall. The content of a company’s tax package depends on its tax regime (IS or IR) and its tax regime (real simplified regime, real normal regime or controlled declaration for NCBs).
This publication explains what a tax package is, what its content is according to the company’s tax regime, then how to prepare it and send it to the tax authorities.
What is a tax package?
The tax package is made up of two parts: the income statement and the appended tax tables which show the elements of the year.
The content of the tax package and the tables to be completed depend on the company’s tax regime and its tax regime. All of the printed matter making up the tax package as well as their instructions can be downloaded from the imposts. Use the tax calculator for the best results.
The tax package for companies subject to BICs
For companies falling under the BIC under a real tax regime (simplified real or normal real), the form to be used for the declaration of results is:
- Form No. 2065 and its annexes for companies subject to corporation tax.
- Form No. 2031 and its annexes (2031-bis and 2031-ter) for companies subject to income tax and partnerships whose profits fall under the category of BIC (Industrial and Commercial Profits).
The reduced rate of VAT to 10% for declared companies
The provision of personal services subject to the reduced rate of VAT at 10% is those delivered by the structures declared to the prefectural authorities and which correspond to:
- Maintenance of the house, small DIY and housework,
- Preparing meals at home,
- The delivery of meals at home and the delivery of groceries at home, when the service is included in a range of services including a set of activities carried out at home,
- Home laundry collection and delivery, when the service is included in a range of services including a set of activities carried out at home,
- Childcare at home and home tutoring,
- Beauty care at home for dependent people,
- The care and walks of pets for dependent persons (excluding veterinary care and grooming),
- Administrative assistance at home,
Support for children outside the home when the service is included in a range of services including a set of activities carried out at home.
The standard rate of VAT at 20% applicable in other cases
In other cases than those mentioned above, personal service activities are subject to the standard rate of VAT at 20%.
These include the following activities: small gardening jobs, home lessons, computer and internet assistance at home, maintenance and upkeep of the home, as well as the organization of services to the person (companies bringing together personal service providers and customers). Services which correspond to one of the activities eligible for the reduced rate of VAT at 10% but which are delivered by undeclared structures are also covered by the standard 20% VAT rate.