Fees and commissions declaration (DAS2)
The DAS2 reports to the DGFiP the fees, commissions and similar sums a business paid to a person during the year. It matters to any company that uses freelancers, lawyers, consultants or sales agents.
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Who this applies to
- Companies and professionals paying fees, commissions, brokerage or similar sums
- Beneficiaries paid more than EUR 2,400 a year in total
- Not salaries, which go through the DSN
What to file
For each beneficiary: name, address, identification number and the total paid in the year, with the type of payment. A freelance designer, a lawyer, a business consultant or a sales agent are typical beneficiaries. The company's own staff are not, because their pay goes through the DSN.
How to file
Electronically: through the DSN on net-entreprises.fr, by EDI, or by online entry of up to 50 beneficiaries at a time. AccountsOS keeps a running total per payee so you can see which are above the threshold. The company or its expert-comptable files.
Payment due
There is no payment with the DAS2. It is a reporting duty that sits beside the books: the fees themselves are paid and booked as normal costs, and the declaration tells the tax office who received them. Keeping a running total per payee through the year makes the January filing a ten minute job instead of a hunt through old invoices.
Penalties for missing this deadline
A non-electronic filing carries a penalty of EUR 15 per beneficiary. Non-filing and errors have their own penalties under the CGI articles cited in the BOFiP.
Filing checklist
- List every person paid fees in the year
- Total the payments for each
- Keep those above EUR 2,400
- Declare them in January
Documents you'll need
- Invoices from each beneficiary
- Payment records
- The beneficiary's address and number
- The type of payment
Common mistakes to avoid
- Waiting until after January
- Counting a payment under the threshold by looking at one invoice instead of the year
- Forgetting commissions paid to sales agents
- Filing on paper, which carries the EUR 15 per beneficiary penalty
Never miss a France deadline
AccountsOS tracks every Direction générale des Finances publiques (DGFiP) and Registre national des entreprises (RNE, INPI) through the Guichet unique deadline and reminds you weeks ahead.
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