Other news for April 2023

Income tax return

Taxpayers who declare their income in paper form have until Thursday, May 22, 2023, midnight to file their overall income tax return (including for French residents abroad). Taxpayers who declare their income online benefit from additional deadlines that vary according to their départment of residence from May 25, 2023, to June 8, 2023.

Pay slip

As of January 1st, 2025, all employers will have to use a new pay slip template recently established by decree, which contains new rules, regarding especially the presentation of contributions and social contributions. In addition, it will include a new section devoted to “reimbursements and miscellaneous deductions” which will concern especially transport expenses, meal vouchers and holiday vouchers. Until that date, employers will be able to continue to use the current pay slip template.

Unpaid invoice

In the event of an unpaid invoice for goods sold or services provided to consumers, businesses have a period of 2 years to bring their case to court. According to the law, this statute of limitation runs “from the day on which the businessperson knew or should have known the facts allowing him/her to bring the action for payment to court”. As such, according to the judges of the Court of Cassation, for the application of this rule, it is necessary to take into account, as the starting point of the statute of limitation, the date of knowledge of the facts which allows the businessperson to exercise his/her action, date which is characterized by the completion of the works or the performance of the services, and not by the issuance of the invoice (unless the contract or law provides otherwise).

Business tax returns

Companies are required to file different kinds of annual tax returns during the month of May. This year, the filing deadlines are May 3 and 18, 2023, depending on the case. And beware, the failure or delay in declaration gives rise to late payment interest (0.20% / month), an increase in fees of at least 10% and an ex officio assessment if the declaration is not filed within 30 days of a first formal notice.