Corporate Tax (IS): payment of a deposit until September 15, 2018

MIL OSI Translation. Government of the Republic of France statements from English to French – Credits: © wavebreak3 – Fotolia.com

Companies liable to corporation tax (IS) have until September 15, 2018 to pay a deposit.

As a reminder, companies must calculate and remit the IS in 4 installments on March 15, June 15, September 15 and December 15, using the EFI teleservice or through a EDI partner .

Payment is accompanied by a statement of account No 2571 .

The amount of the deposit is calculated from the results of the last financial year closed (or the penultimate year in the case of the calculation of the first installment of the current financial year).

The deposit payable on September 15, 2018 is:

the first installment for companies that close their fiscal year between May 20 and August 19 inclusive; the 2nd installment for companies that close their fiscal year between February 20 and May 19 inclusive; the third installment for companies that close their fiscal year between November 20 and February 19 inclusive; the 4th installment for companies that close their fiscal year between August 20 and November 19 inclusive.

Warning :

The payment of the IS (installments and balance) must be done online. In case of breach, a surcharge of 60 € minimum is applied.

EDITOR'S NOTE: This article is a translation. Please forgive us should the grammar and / or sentence structure not be perfect.