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What you paid to third parties
Dated official sources, and the contents this module links to · 1 section
Official sources
- BOFiP BOI-BIC-DECLA-30-70-20 (version in force since 12 February 2025) — Article 240 of the CGI requires natural and legal persons to report annually the commissions, brokerage, rebates, attendance fees, professional fees, gratuities and other similar remuneration paid to third parties; from 2024 income reported in 2025, only amounts above 2 400 € paid per year to any one beneficiary are entered, the previous threshold being 1 200 €; the return states the surname, forenames, profession or capacity and address of the beneficiaries; filing by payroll declaration, EDI procedure or online entry limited to 50 beneficiaries; filed during the month of January of the year following payment, with a tolerance until the April payroll declaration and a derogating alignment on the results return — verified on September 11, 2026
- impots.gouv.fr — DAS2 form, statement of fees, attendance fees, commissions, brokerage, rebates and directors' fees: filed by every natural or legal person who, in the course of their profession, pays third parties commissions, brokerage, commercial or other rebates, attendance fees, occasional or regular fees, gratuities and other remuneration; from 1 January 2018, filing is mandatory by electronic means (article 89 A of the CGI) — verified on September 11, 2026
- Service-public Entreprendre — DAS2 form (R14651): Cerfa 10144*29 and 12303*20; to be filed by every natural or legal person paying third parties commissions, brokerage, rebates, attendance fees, fees, gratuities and other remuneration; since 1 January 2018 the return must be filed by electronic means — verified on September 11, 2026
Contents linked from this module
- DAS2 fees return
The annual statement of fees, attendance fees, commissions, brokerage, rebates and directors' fees paid.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.