2855 fiscal statement
This report generates the preparatory report for a single company for the French fiscal form 2855: Taxes on company vehicles. This report is new for the 2017 fiscal year and reflects changes in the reporting period to align with the calendar year.
Reporting/taxation period:
2017 fiscal year - The tax period includes up to five quarters beginning with the last quarter of 2016 (October to December) and up to and including the last quarter of 2017.
2018 and after - The tax period only includes quarters within the same calendar year, beginning January 1 and ending December 31.
Unless subject to an exemption, this report includes:
- Vehicles bought by the company and registered using the company name.
- Vehicles rented by the company for more than one month or 30 consecutive days within the reporting period. The start date and end date of the rental period are used to select the vehicles for a given fiscal year.
The report does not include data for blocks I-B and II-B
- I-B —Taxable Vehicles owned or rented by employees or officers and taxed according to CO2 emissions.
- II-B —Taxable Vehicles owned or rented by employees or officers and taxed by Fiscal Power.
This report only applies to the French legislation in French and is only available when your connection language is French. The FAS2855-2014 report can only be used on fiscal years prior to 2017.
Note: You must manage the allowed tax deduction of 18 750 € outside the report when submitting the tax.
Prerequisites
Exemptions
To claim the corresponding exemptions, you must complete the necessary options on the Vehicle screen in the Fixed Assets function (GESFAS).
Temporary exemption of the first component of the tariff for hybrid vehicles
Pursuant to the provisions of the French General Tax Code, Article 1010, I, paragraph B, from the tax period beginning on October 1, 2011, private cars owned or used by companies, or owned or leased by employees or managers, that combine electrical energy and a petrol or diesel engine and emitting not more than 110 grams of CO2 per kilometer driven, are exempt from the first component of the tax on company vehicles provided for in Article 1010 (a) and (b) of the CGI, determined on the basis of the CO2 emission rate or the tax power of the vehicle. This exemption is limited in time for a period of eight quarters from the current first quarter on the date of first registration of the vehicle.
Fuel type | Engine type | Exemption | Exemption duration |
1 = Gasand similar | Hybrid vehicles | Total exemption | Exemption limited to 8 quarters as of the first quarter when the vehicle was put into service |
Temporary exemption of the First Tariff Component for Hybrid Vehicles (cont'd)
Effective October 1, 2017, the temporary exemption is extended to vehicles that combine gasoline with natural gas fuel or liquefied petroleum gas. This applies to the last quarter of the tax period from October 1, 2017 to December 31, 2017.
Fuel type | Engine type | Exemption | Exemption duration |
1 = Gasand similar | Gas and natural gas, emissions not more than 110 g CO2 | Total exemption | As of October 1, 2017, the temporary exemption extends to vehicles that combine gas and natural gas or gas and liquid petrol. This applies to the last quarter of the tax period from October 1, 2017 to December 31, 2017. |
Exemption from the second component of the tariff for exclusively electric vehicles
Vehicles operating exclusively on electric power are exempt from the second component of the rate of the corporation vehicle tax provided for in section I, Article 1010 of the French General Tax Code relating to emissions of air pollutants.
Without being expressly exempt from the first component of the tax, electric vehicles are not subject to this if they emit less than 50 grams of CO2.
Fuel type | Engine type | Exemption | Exemption duration |
3 = Electric | Electric | Total exemption | No limit |
List of criteria
Parameter | Parameter title | Type |
|---|---|---|
cpy | Companies | |
annee | Year | C |
impselections | Print selections (Local menu No, Yes) |
Comments
The data is filtered by site according to the rights granted to the user on the function GESFAS (Assets).
Description of the report
The report provides the following information for a single company for the selected calendar year. The report layout is determined by the French fiscal authority. The data provided in the report is based on the vehicle profile entered in Fixed Assets (GESFAS) on the Vehicle screen.
2017 fiscal year - The tax period can include up to five quarters beginning with the last quarter of 2016 (October to December) and up to and including the last quarter of 2017.
Example #1: For the reporting period October 2016 to December 2017, a car must be in use as of October 1, 2016 to be included for that quarter and subsequent quarters for a total of five quarters.
Example #2: For the reporting period October 2016 to December 2017, if a car is in first use on November 1, 2016, it is not included for that quarter. In this case, the car is included in only four quarters.
2018 and after - The tax period only includes quarters within the same calendar year, beginning January 1 and ending December 31.
Example #1: For the 2018 reporting period, if a vehicle is in first use as of July 1, the first day of the third quarter, the vehicle is include for two quarters: the third and fourth.
Example #2: For the 2018 reporting period, if a vehicle is in first use as of August 1, mid- quarter, it is only included for one quarter: the fourth quarter.
The first page of the report displays, as a reminder, the difference tax categories and amounts for company vehicles. This includes the tax levels by CO2 emissions, fuel type, and fiscal horsepower.
Vehicles by CO2 emissions: Table I-A
The next page displays vehicles whose Tax rule is based on CO2 emissions. For each vehicle, the following information is provided:
- Vehicle number
- Fuel category: gas or diesel
- Purchase or registration date
- Date first used
- End date: The date the vehicle was removed from service.
- For rented vehicles, the dates of service and the duration
- Tax level and the corresponding amount as indicated on the first page of the report
- Number of quarters
- Air pollution tax
The last column on the page calculates the tax amount for each vehicle for the reporting period as follows: (Tax level * Tax amount * Number of quarters) + (Air pollution tax * Number of quarters) / 4.
The total tax burden for all vehicles combined is included as well as the total number of vehicles.
Vehicles by Fiscal horsepower: Table II-A
The next page displays vehicles whose Tax rule is based on Fiscal horsepower. For each vehicle, the following information is provided:
- Vehicle number
- Fuel category: gas or diesel
- Purchase or registration date
- Fiscal horsepower
- Date first used
- End date: The date the vehicle was removed from service.
- For rented vehicles, the dates of service and the duration
- Tax amount for that fiscal horsepower as indicated on the first page of the report
- Number of quarters
- Air pollution tax
The last column on the page calculates the tax amount for each vehicle for the reporting period as follows: (Tax amount * Number of quarters) + (Air pollution tax * Number of quarters) / 4.
The total tax responsibility for all vehicles combined is included as well as the total number of vehicles.
The final page of the report displays the total tax responsibility from Table I-A, Table II-A, and the combined total from both tables.