Skip to main content
Version: 8.0

Fee statement

Introduction​

A fee statement is compulsory for any business (sole ownership or company) that pays fees or commissions under the following conditions:

  • The payment is made in the course of a professional activity.

  • The amount of fees, commission or brokerage exceeds €1,200 per year for the same beneficiary (source: service-public.fr).

caution

In France, the fee statement is also called DAS 2 (for a fee statement to take place, you should fill a DAS 2 form).

How to make a fee statement? : the DAS2 form must be submitted digitally. Any fees paid to third-party suppliers must be included.

When do I have to send in the form? : once a year. Depending on the company's tax regime, the deadline for submitting the return is :

  • No later than the second working day following 1 May (in the case of income tax or corporation tax with a 31 December accounting date);

  • Within 3 months of the end of the financial year (in the case of corporation tax with closure of accounts during the year).

DAS 2 Configurations​

In order to be able to identify in the software the services that could be declared as fees, a few configurations need to be carried out.

  1. DAS2 activity: for example, it could be an activity of the supplier who should be paid. This is an indicative value which can subsequently be used in the fee statement form. You can view or edit the list of these activities from the DAS2 Activity menu. Access : Application config → Referential → Configuration → DAS2 activities

  2. Partner: in the partner file, open the Invoicing/Payment tab. Here, associate a DAS2 activity with the partner in the dedicated field (“DAS 2 activity”). Access: Application config → Referential → Partner.

  3. Service type (DAS2): open the “Service type (DAS2)” file. This object is technical in nature, i.e. it will enable you to identify the move lines to be declared according to type. Here, you can tick the “Amount to report” box. Access: Accounting → Configuration → Financial → Service type (DAS2).

info

The type of service will enable you to identify the entry lines including VAT. ::

Amount to be declared: when the “Amount to be declared” option in DAS2 is ticked, this implies that this line will be declared.

  1. Access: Accounting → Configuration → Financial → Financial accounts. A financial account can have “Collective DAS2” as its service type (find service type in the “Accounting reports/exports settings” tab). In order to make the link between the type of service and the move lines, associate a type of service with each financial account.
tip

Financial accounts that should be excluded will have the service type “Not subject to DAS2”.

Supplier invoice​

Access: Invoicing → Supplier Invoices

In the example, the invoice has two invoice lines: one for Annual Maintenance and another for Commissions on Purchases.

  1. Click on the line.

  2. Accounting: open the Accounting tab. Here you can view the associated financial account, for example account 622.

  3. Accounting reports/exports settings: if you click on the financial account, you will be able to consult the “Accounting reports/exports settings” tab which contains the “Service type” field.

  4. Validate / Split: when the invoice is validated / split, the purchase entry is generated.

  5. Register payment: register the payment, for example, of a 1000. You can view the prorated amounts for each line in the reconciliation of the payment line and the purchase line.

For example, in the “Breakdown of the amount charged to the move lines” table, you will see that 200 euros (out of 1000) have been allocated to the payment of the commission line. In the declaration, you need to provide the activity of the third party who carried out the service. A DAS2 activity must be associated with a third party supplier.

caution

Make sure that your entries are in “Accounted” status before generating the Preparatory Statement.

Service type (DAS2)​

Access : Accounting → Configuration → Financial → Service type (DAS2)

The service type is used to identify the type of fee and whether it should be reported.

The service type must be associated with a financial account

Access : Application config → Referential → Configuration → DAS2 activity

You can also create a DAS2 activity (lawyer fees / consulting / technical control etc).

  • Partner file: you can associate a DAS2 Activity with a partner.

  • Financial account: you can associate a DAS2 service type with a financial account. The accounts associated with the type of service not subject to DAS2 will be ignored when processing the DAS2.

  • Default service type: you can define a default service type (DAS2). This will be adopted automatically when a new financial account is created (Access : Application config → Accounting, configure → open DAS2 tab).

Fee Statement​

info

DADS stands for “déclaration annuelle des données sociales” (annual declaration of social data). It’s a french form that each company with employees should fill in and declare in order to pay its social security contributions.

Access : Accounting → Accounting Exports/Reports → Accounting reports

To create a new DADS Preparatory Report, open a new file. Then fill in the information.

  1. Report type: select the type of DADS Preparatory Report report.

  2. Fiscal year: select the fiscal year.

  3. Period: select the period.

  4. Minimum amount: on the accounting report form, before launching the search, you also have the option of determining a minimum amount from which you wish to include the documents. The reference amount will be the total amount paid including VAT for a third party.

  5. Search: the “Search” button allows you to view the documents that will be included in the printout. Click on the “Search” button. The processing will then display all transaction lines with a service type of “Subject to DAS”. The lines will have the status “Accounted”. You will be able to include or exclude lines (excluded lines will appear in red). To exclude or include a line, click on the buttons at the end of each line.

info

The payment date must be within the selected period.

note

When a line is exported, it will be tagged as “Processed”.

  1. Print: the “Print” button is used to print the DADS Report while taking into account the manipulations that have been carried out before printing (lines that have been excluded will not be present in the report; the minimum amount entered in the configuration is also taken into account).
info

Excluded lines will not be included in the report.

  1. Generate accounting export: when the report is printed, a new button “Generate accounting export” is available from the accounting report.

  • A new window appears to generate a N4DS export. This is the standard for dematerialised social data declarations.

  • The export extracts a N4DS standard text file containing the declaration data.

  • At the end of processing, the payment lines of the entry lines are then tagged as exported. This prevents a line from being exported several times.

  • Complementary export: however, you have the option of making changes within the same report. For example, you can include parts that were excluded in the first report (click on “Search” and include the missing parts). You can then reprint (click on the Print button) and export the lines. The report will be marked as “Complementary export”.