DAS2 (2460-DAS-SD): French declaration of fees & commissions paid

Any legal entity or individual conducting a professional activity — IS or IR companies, associations, liberal professionals (médecins, avocats, etc.), and micro-entrepreneurs — that paid more than EUR 1,200 to a single non-salaried third party during 2025 must file. Private individuals making purely personal payments are exempt. The obligation applies even when the recipient is based outside France; in that case, the recipient's foreign tax identification number replaces the French SIREN/SIRET on the declaration.

The threshold is EUR 1,200 per recipient per year, aggregating all payments made to the same party across the entire calendar year. It is assessed net of VAT (HT) if your business recovers VAT, or VAT-inclusive (TTC) otherwise. Cumulative payments count: two invoices of EUR 600 and EUR 700 from the same consultant total EUR 1,300 and trigger the declaration even though neither individual invoice reaches EUR 1,200 on its own.

For companies with a 31 December 2025 year-end, the DAS2 must be filed by the second business day following 1 May 2026 — in practice 5 May 2026 — simultaneously with the liasse fiscale (the annual tax return package). Companies with a non-calendar year-end must file within the same deadline as their liasse, generally three months after closing. No extension is granted for the DAS2 alone.

Log in to your professional account at impots.gouv.fr, navigate to Déclarer > Déclarations professionnelles, and select form 2460. Enter each recipient on a separate line: full name or company name, address, SIREN/SIRET or foreign tax ID, nature of the payment (fees, commissions, royalties), and the amount. Once submitted, download the numbered electronic acknowledgement (accusé de réception) immediately — this is your proof of filing. Accounting firms typically transmit via EDI from their production tax software.

Under Article 1736 I of the Code général des impôts, the fine is EUR 15 per omission or inaccuracy, with a floor of EUR 150 and a ceiling of EUR 10,000 per declaration. These apply to the filer who omits a recipient or supplies incorrect data. If a DGFiP audit uncovers undeclared income at the recipient level, the recipient may also face surcharges of 40% (deliberate breach, Article 1729 CGI) or 80% (fraudulent conduct) — separate penalties not borne by the DAS2 filer. A spontaneous late filing before any audit substantially reduces exposure.

Yes. Under Article 240 CGI, jetons de présence (attendance fees), tantièmes (profit-share allocations), and all other remuneration paid to members of a conseil d'administration (board of directors) or conseil de surveillance (supervisory board) must appear on form 2460 when they exceed EUR 1,200 per recipient per year. Each board member is a distinct recipient requiring a separate line. Payments below EUR 1,200 per individual are not reportable.