Company car taxes: a simplified de facto company reprieve
It is during this January 2023 that normal real companies will have to pay taxes on the cars they use in 2022. On the other hand, simplified real companies may benefit from additional time…
If you use a car For your business needs throughout 2022, whether yours private carYou can be responsible for an employee or an employee of your company company car taxes to pay this year. Check out our practice sheets on this:
In this regard, we remind you that from the 1st yearer January 2022 company vehicle tax (TVS) disappeared to make way for himself two new annual paymentsone CO2 emissions and on the other type of fuel used. But these two taxes correspond to the two components of the old TVS, so there is no real change except in their cost. calculation methodtheir declaration method and theirs payment method.
About them calculation methodwe invite you to refer to our practical report:
As for them declaration and payment methodwe remind you that these taxes must be declared and paid spontaneous by responsible companies, i.e. without being requested by tax authorities. Again, you can refer to the following leaflet
However, as part of this year’s innovations, it should be noted that this payment is now made on different dates depending on whether your company is compliant with the law. real normal or simplified real In terms of VAT or not is not responsible VAT.
Companies subject to normal real regime
If your company falls into the scheme real normal In terms of VAT, the tax should be the above two taxes he announced from a distance and telepaid about Annex No. 3310 A (lines 117 and 118) for you VAT declaration submitted during this month January 2023 (for VAT returns of December or the fourth quarter of 2022).
Thus, the tax period for service cars is extended From January 1, 2022 to December 31, 2022 must be paid no later than:
In relation to SARL or EURL
- the 19 January 2023 for SARLs and EURLs located in Paris or in the 92nd, 93rd and 94th departments and with a SIRET number starting from 00 to 68 inclusive;
- the 20 January 2023 for SARLs and EURLs located in Paris or in the 92nd, 93rd and 94th departments and with a SIRET number beginning with 69 to 78;
- the 23 January 2023 for SARLs and EURLs located in Paris or in the 92nd, 93rd and 94th departments and whose SIRET number starts from 79 to 99;
- the 23 January 2023 for SARLs and EURLs outside Paris and departments 92, 93 and 94.
Regarding SAS or SASU
- the 23 January 2023 for SAS and SASU located in Paris or in departments 92, 93 and 94 and SIRET number 00 to 74 inclusive;
- the 24 January 2023 for SAS and SASU located in Paris or in departments 92, 93 and 94 and with SIRET number 75 to 99;
- the 24 January 2023 for SAS and SASU outside Paris and departments 92, 93 and 94.
Companies subject to the simplified real regime
Unlike other years, companies falling into the regime simplified real We no longer have to use a special form for VAT matters No. 2855-SD In 2022, they should declare the taxes for the passenger cars they use. This form has not been reissued for this year.
Like normal real-world companies, they must declare and pay their taxes electronically. annual VAT declaration n° 3517 of the financial year in which the two taxes are payable (lines 70B and 70C).
So, companies whose fiscal year coincides with the calendar year have until today May 3, 2023 at the latest (deadline for filing CA12 VAT return for 2022) to pay taxes.
Note: for companies whose fiscal year does not coincide with the calendar year, the annual VAT return must be submitted within 3 months after the end of the fiscal year.
Companies not liable for VAT
Companies that are not liable for VAT must declare and pay their taxes electronically company car taxes like those falling into normal real mode (see above), but with a small additional delay as they have a deadline set January 25, 2023.