# Fees and commissions declaration (DAS2)

Country: France
When: January of the year after payment. For payments made in 2026 the declaration is made in January 2027. A DSN filed by April is tolerated in the BOFiP. Only sums above EUR 2,400 a year to one beneficiary are declared.

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.

## 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.

## What happens if you miss it

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.

## Submission 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 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

Source: https://bofip.impots.gouv.fr/bofip/8661-PGP.html/identifiant=BOI-BIC-DECLA-30-70-20-20250212