Délai variable
• Télédéclaration et télérèglement de la TVA correspondant aux opérations de septembre 2023 ou du 3e trimestre 2023 et, éventuellement, demande de remboursement du crédit de TVA au titre du mois de septembre 2023 ou du 3e trimestre 2023.
1er octobre 2023
• Contribuables versant des acomptes mensuels de prélèvement à la source : option pour un versement trimestriel à partir de 2024.
5 octobre 2023
• Employeurs d’au moins 50 salariés : DSN de septembre 2023 et paiement des cotisations sociales sur les salaires de septembre 2023 versés au plus tard le 30 septembre 2023.
• Travailleurs indépendants : 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 octobre sur demande).
• Professionnels libéraux affiliés à la CNAVPL : paiement par prélèvement mensuel des cotisations de maladie-maternité, d’indemnités journalières, d’allocations familiales et de la CSG-CRDS (le 20 octobre sur demande).
12 octobre 2023
• Assujettis à la TVA réalisant des opérations intracommunautaires : dépôt auprès des douanes de l’état récapitulatif des clients ainsi que, le cas échéant, de l’enquête statistique EMEBI (ex-DEB) et de la déclaration européenne des services pour les opérations intervenues en septembre 2023.
15 octobre 2023
• Employeurs de moins de 11 salariés ayant opté pour le paiement trimestriel des cotisations sociales : DSN de septembre 2023 et paiement des cotisations sociales sur les salaires du 3e trimestre 2023.
• Employeurs de moins de 11 salariés n’ayant pas opté pour le paiement trimestriel des cotisations sociales et employeurs d’au moins 11 et de moins de 50 salariés : DSN de septembre 2023 et paiement des cotisations sociales sur les salaires de septembre 2023.
• Employeurs d’au moins 50 salariés qui pratiquent le décalage de la paie : DSN de septembre 2023 et paiement des cotisations sociales sur les salaires de septembre 2023.
• Entreprises soumises à l’impôt sur les sociétés (IS) ayant clos leur exercice le 30 juin 2023 : télérèglement du solde de l’IS ainsi que, le cas échéant, de la contribution sociale à l’aide du relevé n° 2572.
• Employeurs assujettis à la taxe sur les salaires : télérèglement de la taxe sur les salaires payés en septembre 2023 lorsque le total des sommes dues au titre de 2022 excédait 10 000 €, ou au cours du 3e trimestre 2023 lorsque le total des sommes dues au titre de 2022 était compris entre 4 000 et 10 000 € et télétransmission du relevé de versement provisionnel n° 2501.
• Propriétaires de biens immobiliers : paiement de la taxe foncière (le 20 octobre en cas de paiement en ligne).
25 octobre 2023
• Régularisation, le cas échéant, du solde de l’impôt sur le revenu 2022.
31 octobre 2023
• Entreprises soumises à l’impôt sur les sociétés ayant clos leur exercice le 31 juillet 2023 : télétransmission de la déclaration annuelle des résultats et des annexes (tolérance jusqu’au 15 novembre).
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