Délai variable
• Télédéclaration et télérèglement de la TVA correspondant aux opérations de mars 2019 ou du 1er trimestre 2019 et, éventuellement, demande de remboursement du crédit de TVA au titre du mois de mars 2019 ou du 1er trimestre 2019.
• Déclaration annuelle des honoraires, commissions et courtages versés en 2018 déposée via la DSN.
5 avril 2019
• Employeurs d’au moins 50 salariés : DSN de mars 2019 et paiement des charges sociales sur les salaires de mars 2019 versés au plus tard le 31 mars 2019.
• 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 avril sur demande).
• Professionnels libéraux : paiement par prélèvement mensuel des cotisations de maladie-maternité, d’allocations familiales et de la CSG-CRDS (le 20 avril sur demande).
11 avril 2019
• 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 mars 2019.
15 avril 2019
• Employeurs de moins de 11 salariés ayant opté pour le paiement trimestriel des charges sociales : DSN de mars 2019 et paiement des charges sociales sur les salaires du 1er trimestre 2019.
• Employeurs de 9 salariés au plus n’ayant pas opté pour le paiement trimestriel des charges sociales : DSN de mars 2019 et paiement des charges sociales sur les salaires de mars 2019.
• Employeurs d’au moins 11 et de moins de 50 salariés, et employeurs de plus de 9 et de moins de 11 salariés n’ayant pas opté pour le paiement trimestriel des charges sociales : DSN de mars 2019 et paiement des charges sociales sur les salaires de mars 2019 versés au plus tard le 10 avril 2019.
• Employeurs d’au moins 50 salariés : DSN de mars 2019 pour les salaires de mars 2019 versés en avril 2019 et paiement des charges sociales sur les salaires de mars 2019 versés entre le 1er et le 20 avril 2019.
• Employeurs assujettis à la taxe sur les salaires : télérèglement de la taxe sur les salaires payés en mars 2019 lorsque le total des sommes dues au titre de 2018 excédait 10 000 €, ou au cours du 1er trimestre 2019 lorsque le total des sommes dues au titre de 2018 était compris entre 4 000 et 10 000 € et télétransmission du relevé de versement provisionnel n° 2501.
24 avril 2019
• Redevables partiels de la TVA : détermination du coefficient de déduction définitif pour 2018 et régularisation des déductions opérées en 2018 sur la base du coefficient provisoire.
25 avril 2019
• Employeurs d’au moins 50 salariés : paiement des charges sociales sur les salaires de mars 2019 versés entre le 21 et le 30 avril 2019.
• Employeurs d’au moins 11 et de moins de 50 salariés, et employeurs de plus de 9 et de moins de 11 salariés n’ayant pas opté pour le paiement trimestriel des charges sociales : paiement des charges sociales sur les salaires de mars 2019 versés entre le 11 et le 30 avril 2019.
30 avril 2019
• Versement de régularisation, le cas échéant, de la taxe d’apprentissage, de la participation à la formation continue et de la participation-construction auprès du service des impôts des entreprises sur un bordereau n° 2485.
• Entreprises soumises à l’impôt sur les sociétés ayant clos leur exercice le 31 janvier 2019 : télétransmission de la déclaration annuelle des résultats et des annexes (tolérance jusqu’au 15 mai).
• Entreprises bénéficiant d’une exonération de cotisations sociales au titre de leur implantation dans une zone franche urbaine : envoi à l’Urssaf et à la Direccte de la déclaration des mouvements de main-d’œuvre pour l’année 2018.
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