How You Generate DAS2 Reports for France

This topic includes details about the DAS2 reports for France.

Overview

Companies in France that do business with independent contractors must declare to tax authorities all payments to contractors each year for each supplier. These third-party payments include fees, commissions, and rebates.

Your company submits this information to tax authorities in a formatted, electronic file. This file contains information about:

• Suppliers and supplier sites

• Invoice details

• Supplier payment totals

If a company has more than one location that makes payments to independent contractors, the company can submit the formatted file as:

• Separate files for each location that falls under a different tax district

• One file if all locations are under the same tax district

You must provide complete and accurate information because the information in the DAS2 file is used to check the contractor supplier's tax declaration and tax payment. Omissions and errors in your DAS2 declaration may result in heavy penalties.

Prerequisites

Before you use DAS2 reporting, ensure that you:

• Define suppliers and supplier sites. Assign the contractor type of Corporation, Foreign corporation, Individual, and Foreign individual to the supplier tax organization type.

• Assign the 14-digit SIRET to the supplier as the Taxpayer ID on the Manage Third-Party Tax Profile page.

• Define legal entity and legal reporting units. A legal reporting unit represents the company for which you prepare your DAS2 files. Assign SIRET and NIC to the legal entity and appropriate balancing segment value to each legal reporting unit.

• Define the tax codes for DAS2 reporting. For example, if you want to report author royalties paid to the contractor, enter DDA/DA in the Income Tax Type field on the invoice line.

• Enter invoices with corresponding DAS2 income tax codes in Oracle Fusion Payables.

Generate Reports

Use these steps to generate DAS2 reports:

1. Run the DAS2 Verification Extract for France. It extracts transaction information for legal entities from Payables to temporary tables and submits the DAS2 Verification Extract Execution Report for France.

   Note: All invoices, advanced payments or prepayments, and credit memos that have DAS2 income tax codes associated with transaction lines are extracted.

2. Review the extracted data in the DAS2 Verification Extract Execution Report for France. The data is grouped by supplier and income tax code and the invoices are rounded to integer and listed in the reverse chronological order by the payment date.

3. Modify the information using the Manage DAS210 Information for France page, if necessary. Manage DAS210 Information page lets you update the income tax amounts for every supplier displayed. The updates made on this page will be also reflected in the totals displayed on Manage DAS2 Summary page.

4. Run the DAS2 Type 210 Updates Report for France to review the changes made. The report displays the old and new values for the updated amounts. Use the Manage DAS2 Summary for France page to modify the information, if necessary. Manage DAS2 Summary page gives you the total income tax amounts for the legal entity and legal reporting units. You can enter the type of work and NIC information here.

5. Run the DAS2 Extract File Report for France to generate the file to be submitted to the tax authorities. You can run the report for a legal entity or a specific legal reporting unit.

6. Run the DAS2 Contractor Letters Report for France to print letters that are sent to contractors who are reported in the DAS2 file for the current year.