Délai variable
• Télédéclaration et télérèglement de la TVA correspondant aux opérations de mai 2019 et, éventuellement, demande de remboursement du crédit de TVA au titre du mois de mai 2019.
4 juin 2019
• Date limite de dépôt par Internet de la déclaration des revenus 2018 et de la déclaration spécifique n° 2042-IFI pour le patrimoine immobilier lorsqu’il est supérieur à 1,3 M€. pour les contribuables résidant dans les départements numérotés 50 à 974/976.
5 juin 2019
• Employeurs d’au moins 50 salariés : DSN de mai 2019 et paiement des charges sociales sur les salaires de mai 2019 versés au plus tard le 31 mai 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 juin sur demande).
• Professionnels libéraux : paiement par prélèvement mensuel des cotisations de maladie-maternité, d’allocations familiales et de la CSG-CRDS (le 20 juin sur demande).
7 juin 2019
• Travailleurs indépendants : dépôt de la déclaration sociale des indépendants (DSI).
13 juin 2019
• Assujettis à la TVA ayant réalisé 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 mai 2019.
14 juin 2019
• Déclaration n° 3350-SD et paiement de la taxe sur les surfaces commerciales (Tascom) 2019 et, le cas échéant, de l’acompte relatif à la taxe 2020.
15 juin 2019
• Employeurs de moins de 11 salariés ayant opté pour le paiement trimestriel des charges sociales : DSN de mai 2019.
• Employeurs de 9 salariés au plus n’ayant pas opté pour le paiement trimestriel des charges sociales : DSN de mai 2019 et paiement des charges sociales sur les salaires de mai 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 mai 2019 et paiement des charges sociales sur les salaires de mai 2019 versés au plus tard le 10 juin 2019.
• Employeurs d’au moins 50 salariés : DSN de mai 2019 pour les salaires de mai 2019 versés en juin 2019 et paiement des charges sociales sur les salaires de mai 2019 versés entre le 1er et le 20 juin 2019.
• Entreprises soumises à l’impôt sur les sociétés ayant clos leur exercice le 28 février 2019 : télérèglement du solde de l’impôt sur les sociétés ainsi que, le cas échéant, de la contribution sociale à l’aide du relevé n° 2572.
• 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 à l’aide du relevé n° 2571.
• Employeurs assujettis à la taxe sur les salaires : télérèglement de la taxe sur les salaires payés en mai 2019 lorsque le total des sommes dues au titre de 2018 excédait 10 000 € et télétransmission du relevé de versement provisionnel n° 2501.
• Assujettis à la cotisation foncière des entreprises (CFE) : télérèglement, le cas échéant, de l’acompte de CFE (sauf mensualisation).
• Assujettis à la cotisation sur la valeur ajoutée des entreprises (CVAE) : télérèglement, le cas échéant, du premier acompte de CVAE 2019 avec le relevé n° 1329-AC.
25 juin 2019
• Employeurs d’au moins 50 salariés : paiement des charges sociales sur les salaires de mai 2019 versés entre le 21 et le 30 juin 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 mai 2019 versés entre le 11 et le 30 juin 2019.
30 juin 2019
• Entreprises soumises à l’impôt sur les sociétés ayant clos leur exercice le 31 mars 2019 : télétransmission de la déclaration annuelle des résultats et des annexes (tolérance jusqu’au 15 juillet).
• Contribuables ayant opté pour le paiement mensuel de leurs impôts locaux et/ou de l’IFI : dernière faculté de résiliation de cette option pour l’année en cours (effet à compter de juillet 2019).
• Contribuables n’ayant pas opté pour le paiement mensuel de leurs impôts locaux et/ou de l’IFI : dernière faculté d’option pour l’année en cours.
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