France DAS 2 third-party fees reporting 2026: who reports, €1,200 thresholds, sanctions and switch to EDI
DAS 2 in France 2026: who must report fees, commissions and brokerage paid? €1,200 threshold per beneficiary, Form 2460, 50% penalties, articulation with DSN and wage portage.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Updated on 13 May 2026.
A discreet but harshly sanctioned obligation: the Annual Declaration of Salaries and Fees (DAS 2), codified in CGI Article 240. Any French firm, business or liberal profession that pays fees, commissions, brokerage, rebates, vacations or copyrights to a third party for more than €1,200 (incl. VAT) per year and per beneficiary must file a DAS 2 before 31 January of the following year.
The topic is well-known to accountants but often poorly managed at executive level: misunderstood thresholds, blurred DSN articulation, forgotten payments to non-residents. Yet the sanctions are heavy: 50% of unreported sums (CGI Article 1736 I).
Executive summary#
- Who must file: any business/liberal profession paying > €1,200 TTC/year per beneficiary.
- What to report: fees, commissions, brokerage, vacations, copyrights > €1,200.
- When: before 31 January of year N+1 (Form 2460 or EDI).
- Sanction: 50% of unreported sums (CGI Art. 1736 I).
- Out of scope: wage portage, purchases of goods, direct travel expenses.
1. Who is concerned by DAS 2?#
Payer side#
Any economic entity carrying out a non-salaried activity must file a DAS 2 as soon as it pays sums falling within CGI Article 240.
Beneficiary side#
To be reported, individuals or legal entities carrying out an independent (BIC/BNC) activity receiving fees, commissions, brokerage, vacations or copyrights.
Out of scope#
- Payments to employees (DSN).
- Payments through wage portage company.
- Payments via mandator intermediary platform (Malt in mandate).
- Purchases of goods and direct travel expenses.
2. Thresholds and technical clarifications#
€1,200 TTC threshold#
The threshold is assessed per beneficiary and per calendar year.
| Case | Decision |
|---|---|
| Lawyer A: €2,500 fees in 2026 | ✅ DAS 2 — €2,500 |
| Lawyer B: €800 + €500 expert rights | ✅ DAS 2 — cumulative €1,300 |
| Consultant C: €900 in 2026 | ❌ No DAS 2 |
| Introducer D: exactly €1,200 | ❌ No DAS 2 (strict threshold) |
Our expert view#
Frequent trap: firms forget small punctual payments to external consultants that cumulatively cross the threshold. A firm paying 6 times €250 to the same trainer in 2026 reaches €1,500 — DAS 2 due. Golden rule: an annual tracking table per beneficiary from the first payments, with a November review.
3. 2026-2027 calendar and filing methods#
| Date | Action |
|---|---|
| All of 2026 | Payment tracking per beneficiary |
| November 2026 | Preparatory review |
| December 2026 | Request missing information |
| 31 January 2027 | 2026 DAS 2 filing deadline |
| March-April 2027 | IR integration |
Filing methods#
- Paper (Form 2460): if < 200 lines.
- EDI: mandatory if > 200 lines, via EDI partner.
- TDFC mode: for very large volumes.
Required data per beneficiary#
- Complete identity, address.
- SIRET/SIREN or TIN.
- Payment category and total VAT-inclusive amount.
- For non-residents: country of residence.
4. Sanctions and regularisation#
| Breach | Sanction |
|---|---|
| Total default | 50% of unreported sums (CGI Art. 1736 I) |
| Late filing without omission | €150 + 0.20%/month interest |
| Partial omission | 50% of omitted amount |
| Inaccuracy | €15 per error |
Spontaneous regularisation#
The DGFiP is generally lenient with spontaneous regularisations before any audit: no 50% fine, only late-payment interest.
The underestimated risk#
The hidden risk does not lie in the direct sanction — it lies in the breakdown of trust with the beneficiary. A lawyer unreported will discover the oversight during their own tax audit and may turn responsibility against the client. DAS 2 is also an act of professional loyalty.
5. Concrete example — 12-staff accounting firm#
| Beneficiary | Category | 2026 TTC | DAS 2? |
|---|---|---|---|
| Lawyer Firm Y | Fees | €8,400 | ✅ Yes |
| CRM consultant | Fees | €3,600 | ✅ Yes |
| Freelance trainer | Fees | €1,800 | ✅ Yes |
| Webmaster freelance | Fees | €1,200 exactly | ❌ No |
| Introducer X | Commissions | €4,200 | ✅ Yes |
| Malt platform (mandate) | — | €9,800 | ❌ No |
| Wage portage SAS Z | — | €28,000 | ❌ No |
→ 5 DAS 2 beneficiaries to report in 2027.
6. Director decision checklist#
- Tracking tool: integrate DAS 2 in accounting software with automatic alert.
- KYC collection: require SIRET or TIN at file opening.
- Portage / direct freelance articulation: clear policy.
- Internal calendar: November + December reviews + 31 January filing.
- Filing mode: switch to EDI if > 50 beneficiaries.
- Annual audit: cross supplier ledger with filed DAS 2.
7. 2026-2027 watchpoints#
- No threshold change announced — €1,200 in force since 2017.
- Articulation with 2026-2027 e-invoicing: PDP/PPF transmission simplifies but does not remove DAS 2.
- Automated control: DGFiP cross-checks DAS 2 with BIC/BNC declarations.
- Non-residents: vigilance on articulation with CGI Article 182 B withholding.
Closing thoughts#
DAS 2 seems innocuous but its sanction (50% of omitted sums) is one of the heaviest in the CGI. For a firm or SME regularly using external providers, an annual monitoring system is non-negotiable.
Our firm advises clients on DAS 2 framing (internal procedures, software setup, EDI transmission). Contact our experts.
Frequently asked questions
Mon cabinet règle des honoraires à un avocat : DAS 2 obligatoire ?
Oui, dès lors que le cumul annuel par bénéficiaire dépasse 1 200 € TTC (toutes catégories confondues : honoraires + commissions + courtages + vacations + droits d'auteur). Un cabinet d'expertise comptable qui règle 2 500 € d'honoraires à un avocat en 2026 doit déclarer le montant et l'identité du bénéficiaire dans sa DAS 2 déposée avant le 31 janvier 2027 (formulaire 2460 ou EDI). Seul l'avocat exerçant en société d'exercice libéral (SELARL, SELAS) n'est pas dans le champ s'il est facturé via la société.
Comment se cumule la DAS 2 avec la DSN si je règle un freelance via portage salarial ?
Aucun cumul. En portage salarial, le freelance est juridiquement salarié de la société de portage, qui facture vos prestations. Vous payez une facture HT + TVA à la société de portage, et c'est elle qui déclare le freelance en DSN. La DAS 2 ne concerne que les versements directs à un prestataire indépendant. Cela vaut aussi pour les plateformes type Malt en mandat. En revanche si vous contractez directement avec un freelance hors plateforme : DAS 2 due au-delà de 1 200 €.
Faut-il déclarer les paiements à un consultant étranger ?
Oui si le bénéficiaire n'est pas résident fiscal français mais l'activité s'exerce — au moins partiellement — sur le territoire français OU si le bénéficiaire détient un établissement stable en France. Le formulaire DAS 2 prévoit une rubrique spécifique pour les versements à des non-résidents. Au-delà de la DAS 2, vous devrez peut-être également retenir une retenue à la source au titre de l'article 182 B du CGI (taux 25 % généralement, sauf application d'une convention fiscale bilatérale).
Quelles sanctions concrètes en cas d'oubli répété ?
L'article 1736 I du CGI prévoit une amende de 50 % des sommes non déclarées en cas de défaut de DAS 2 — pénalité particulièrement lourde car elle s'applique au montant brut versé. Pour 80 000 € d'honoraires non déclarés sur 3 ans, l'amende potentielle est de 40 000 €. À noter : régularisation spontanée avant tout contrôle = pas de pénalité, intérêts de retard à 0,20 %/mois.
Comment passer de la déclaration papier à l'EDI ?
Depuis 2018, la DGFiP impose la transmission EDI pour les déclarants déposant plus de 200 lignes (CGI art. 1649 quater B bis). Procédure : (1) sélection d'un partenaire EDI (Cegid, EBP, Quadra) ; (2) souscription d'un contrat tripartite avec le partenaire EDI et la DGFiP ; (3) test de transmission en mode test ; (4) bascule en mode production. La quasi-totalité des logiciels comptables professionnels intègrent désormais nativement le module DAS 2 EDI.
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.
Sources
Official and operational sources cited for this page.
This topic is part of our service Tax accountant in Paris | CIT, VAT & tax audits
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