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French DAS2 — fees and commissions return

The DAS2 declares fees, commissions, brokerage, rebates and directors' fees paid to third parties once the annual total exceeds €2,400 per beneficiary (payments from 2024 onwards). It is filed online during the January following the payment year — or with the income return.

Up to date for 2025 — verified on October 3, 2026Official formDAS2Guide: about 20 min

Deadlines

During the following January
Amounts paid in year N are declared during January N+1 (article 240 of the French tax code).
Or with the income return
Article 240 also allows filing under the income return's conditions and deadlines.

Documents to prepare

  • General ledger of the year's fees and commissions accounts
  • Identity, address and SIRET of each recipient
  • Annual total paid per recipient
Download the official form (DAS2)

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  • The official form itself, pre-filled with your entries. Only the boxes that match the fields below are filled in: complete the others on the form before filing it.

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The generated document is written in French — the language the receiving French authority expects. This page is in English; the document itself is not translated.

Fill in the official form online

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Your details

Whole number, up to 5 digits

5 digits

DD/MM

3 digits

14 digits

4 digits followed by an uppercase letter

Whole number, up to 10 digits, no spaces

Whole number, up to 10 digits, no spaces

Whole number, up to 10 digits, no spaces

Whole number, up to 10 digits, no spaces

Whole number, up to 10 digits, no spaces

10 digits

DD/MM/YYYY

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Official form pre-filled with your data: read every box and check the amounts before filing or paying.

Who this applies to

  • Any professional (company or freelancer) paying fees, commissions or brokerage in the course of business
  • Businesses using consultants, lawyers, experts or business introducers
  • Payers of directors' fees and royalties (articles 240 and 241 of the French tax code)

Worked example

Example: Inès's firm and its two providers

In 2025, Inès's firm paid €9,600 of fees to a freelance consultant and €1,800 to a graphic designer. Only the consultant exceeds the €2,400 threshold: he appears on the DAS2 filed in January 2026, with his identity, address and the annual total. The designer, below the threshold, is not declared.

How to fill it in, step by step

  1. List every third party paid fees, commissions or brokerage during the year.
  2. Set aside beneficiaries whose annual total does not exceed €2,400.
  3. Gather the identity, address and SIRET of each declared beneficiary.
  4. File online: electronic filing has been mandatory since 1 January 2018.
  5. Keep the filing receipt with your tax records.

The form, line by line

Beneficiary
Full identity, address and SIRET (or identification) of the third party paid.
Nature of the sums
Fees, commissions, brokerage, rebates, directors' fees — each category has its column.
Amount
ANNUAL total paid per beneficiary, in euros — never payment by payment.

Good to know

  • The threshold rose from €1,200 to €2,400 per year and per beneficiary for payments made from 2024 (BOFiP news, 03/07/2024).
  • Failing to file exposes you to a fine proportional to the undeclared amounts — filing, even late, limits the penalty.

Common mistakes

  • Declaring payment by payment instead of the annual total per beneficiary.
  • Forgetting directors' fees and rebates, which also belong on the DAS2.
  • Applying the old €1,200 threshold to payments from 2024 onwards.
  • Looking for a paper filing: online filing has been mandatory since 2018.

Frequently asked questions

Who must file a DAS2?

Anyone who, in the course of their profession, pays third parties commissions, brokerage, rebates, or fees — occasional or not (article 240 of the French tax code).

What is the declaration threshold?

€2,400 per year and per beneficiary for payments made from 2024 (previously €1,200 — increase confirmed on BOFiP).

How is it filed?

Online only: the official form page states that electronic filing has been mandatory since 1 January 2018.

I only have a few fees to report: which online procedure should I use?

Online data entry, in the Partner area of impots.gouv.fr, using the DAS2 form if you report fees only (form 2460 if you also report salaries outside the DSN). It is capped at one submission of 50 beneficiaries: beyond that, you must use the EDI procedure (file upload). The DSN on net-entreprises.fr is a third possible route.

If I report through the DSN, do I get more time than January?

Yes, by administrative tolerance: a declaration made through the DSN can be filed up to the DSN submitted in April of the year after payment. Through the other routes, the deadline stays January or, by derogation, the filing date of the annual results return.

What happens if I forget to report fees?

A fine equal to 50% of the unreported amounts (article 1736 of the French tax code), including when they were only partly reported. It does not apply if two conditions are met: it is the first breach in the current year and the three previous ones, and the omission is corrected spontaneously or at the tax office's first request before the end of the year in which the return was due. Filing on paper instead of online also costs €15 per beneficiary (article 1738).

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in French

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.