The DAS 2 is a compulsory declaration to be sent to the tax authorities by any professional (individual or company) paying fees, commissions, commercial discounts, authors or inventors rights of more than 1 200 euros to third parties. This document must be updated every year, in the same way as the DADS (Déclaration Annuelle des Données Sociales). The DAS 2 is filled in on the impot.gouv.fr website.
This declaration contains the name of the beneficiary, his company name, his profession, his SIRET number, the amount and nature of the sums paid. If it is not completed correctly, the professional may be fined.
A DAS 2 is used to record payments to third parties in the company, in order to prevent overt fraud.
The following elements must be taken into consideration:
– Rebates to clients,
– Sums paid to training organisations,
– Benefits in kind
– Sums paid to advertising intermediaries,
– royalties from authors
The sums may be paid, for example, to a liberal professional (accountant, lawyer, etc.), to an expert or to any other type of service provider. The beneficiary may be domiciled in France or in another country.
However, this does not apply to individuals paying sums in their personal capacity or for the management of their private assets.
If you wish to find out more, do not hesitate to contact us via telephone +33 (0) 1 53 93 94 20 or by mail at [email protected]. Our team of experts will happily assist you with any queries you might have.
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