Bercy regularly publishes this kind of memo. “Businesses: your main deadlines of the month.” The intro is polite like a press release: the year has its key dates, VAT, corporate income tax, DSN, come get a clearer picture. Written on August 26, 2026, the text talks about the deadlines “of the month of August” and mainly strings together those of September. Classic. The fiscal diary reader is not surprised.
The facts hold up. They match the tax calendar on impots.gouv.fr for September 2026. For employers with 50 employees and more, August DSN and telepayment on September 7 — the 5th fell badly, postponed to Monday. For those under 50, it is the 15th. PASRAU on the 10th. DES and intra-Community recapitulative statement on the 11th. Corporate income tax installment (and balance if closing on May 31) on the 15th, same day as the second CVAE installment and the monthly payroll tax. VAT under the normal actual regime between the 15th and the 24th, depending on the date of the professional space. Self-employed with Urssaf on the 5th or the 20th depending on option. Micro-entrepreneurs and closings on June 30 on September 30. The page itself says: not exhaustive. Go see the full calendar and Urssaf. One could not advise better.
The detail that snaps is September 1. The electronic invoicing reform comes into force. All businesses liable for VAT must be able to receive electronic invoices. Large companies and ETIs must also issue and carry out e-reporting. SMEs and micros have until September 1, 2027 for issuance. It is in the finance law for 2024, confirmed by the administration, the decrees of summer 2026 and the economic press. No magic postponement. Bercy promises tolerance for those “in good faith” who document their failures. The sanctions (fines per invoice or per breach, capped) exist, but the start is meant to be pedagogical. We have already seen fiercer starts.
On the ground, the buzz is elsewhere. Surveys and ministries talk of uneven preparation: around 58% of priority businesses ready according to some consultancy figures. Chartered accountants say they are confident, talk of an adaptation period of three to six months, compare it to withholding at source which stumbled before it worked. Two and a half billion invoices a year do not switch overnight. Bercy’s page slips the reform at the top of the list without making it a scoop. It does its job of official reminder. The noise, for its part, takes care of accredited platforms, delays and small business fears.
Nothing false in the dates listed. They match the primary sources: impots.gouv.fr, Urssaf, service-public, professional bodies. The corporate income tax and CVAE installments on September 15 are known landmarks. The DSN follows the headcount and working-day rule. The blind spot is always the same: each business has its closing date, its VAT regime, its exact headcount, its possible payroll lag. A general memo does not replace the professional space or the payroll software. Those who believe a Bercy article exempts them from opening their personal calendar are mistaken. And those who cry administrative scandal every month forget that the tax calendar is not an invention of the last rain.
The Bercy style remains smooth. “To help you see more clearly.” One smiles. Seeing more clearly is good. Seeing rightly is better. The page does the first. For the second, one must cross-check, verify one’s own situation and, this year, connect one’s invoice platform before September 1 becomes a slightly tense September 2. Provisional conclusion: the file is solid, useful, non-exhaustive as announced. The real novelty of the moment is not the DSN of the 7th, it is the invoice that changes costume. The rest is the fiscal routine which, for its part, waits for no one.

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Georges Darmond
Journaliste politique mediasJe m'appelle Georges. Je suis née dans la région parisienne où j'exerce mon métier de journalisme depuis 1 an dans le domaine du de la politique, médias, social. Aujourd'hui, je m'intéresse tout particulièrement à aux promesses non tenues, aux fausses informations, aux affirmations douteuses qui influencent notre quotidien, nos espoirs et notre espérance dans le futur.
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