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• Télédéclaration et télérèglement de la TVA correspondant aux opérations d’août 2017 et, éventuellement, demande de remboursement du crédit de TVA au titre du mois d’août 2017.
5 Septembre 2017
• Employeurs occupant au moins 50 salariés : DSN d’août 2017 et paiement des charges sociales sur les salaires d’août 2017 payés au plus tard le 31 août 2017.
• Employeurs occupant au moins 50 salariés : paiement des charges sociales sur les salaires de juillet 2017 payés entre le 21 et le 31 août 2017.
• Artisans, commerçants et industriels : 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 septembre sur demande).
• Professionnels libéraux : paiement par prélèvement mensuel des cotisations de maladie-maternité, d’allocations familiales et de la CSG-CRDS (le 20 septembre sur demande).
12 Septembre 2017
• 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 août 2017.
15 Septembre 2017
• Entreprises soumises à l’impôt sur les sociétés ayant clos leur exercice le 31 mai 2017 : télérèglement du solde de l’impôt sur les sociétés ainsi que, le cas échéant, de la contribution sociale.
• Entreprises soumises à l’impôt sur les sociétés : télérèglement de l’acompte d’IS ainsi que, le cas échéant, de l’acompte de contribution sociale et de la contribution sur les dividendes distribués.
• Entreprises dont l’effectif est supérieur à 9 et inférieur à 50 salariés, et entreprises de 9 salariés au plus ayant opté pour le paiement mensuel des charges sociales : DSN d’août 2017 et paiement des charges sociales sur les salaires d’août 2017 payés au plus tard le 10 septembre 2017 ou sur les salaires de juillet 2017 payés entre le 11 et le 31 août 2017.
• Employeurs de 9 salariés au plus n’ayant pas opté pour le paiement mensuel des charges sociales : DSN d’août 2017.
• Employeurs occupant au moins 50 salariés : DSN d’août 2017 et paiement des charges sociales sur les salaires d’août 2017 payés dans les 20 premiers jours de septembre 2017 (paiement des charges sociales le 20 septembre par tolérance pour les salaires versés entre le 11 et le 20 septembre).
• Contribuables n’ayant pas opté pour le paiement mensuel : paiement du solde de l’impôt sur le revenu de 2016 et, le cas échéant, de la contribution exceptionnelle sur les hauts revenus et de l’ISF (patrimoine net taxable compris entre 1,3 M€ et 2,57 M€) (report au 20 septembre en cas de paiement en ligne).
• Employeurs assujettis à la taxe sur les salaires : télérèglement de la taxe sur les salaires payés en août 2017 lorsque le total des sommes dues au titre de 2016 excédait 10 000 € et télétransmission du relevé de versement provisionnel.
• Entreprises assujetties à la cotisation sur la valeur ajoutée des entreprises (CVAE) : télédéclaration (n° 1329-AC) et télérèglement, le cas échéant, du 2e acompte de CVAE.
30 Septembre 2017
• Entreprises soumises à l’impôt sur les sociétés ayant clos leur exercice le 30 juin 2017 : télétransmission de la déclaration annuelle des résultats et des annexes (tolérance jusqu’au 15 octobre).
• Contribuables ayant opté pour la mensualisation du paiement de leur cotisation foncière des entreprises (CFE) : dernière faculté de résiliation de l’option pour l’année en cours (effet à compter d’octobre 2017).
• Employeurs exposant leurs salariés à la pénibilité : correction des facteurs d’exposition déclarés en janvier 2017 lorsque la déclaration est en défaveur du salarié.
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