2855 fiscal statement
This report makes up a preparatory report to establish the French fiscal form 2855: Taxes on company vehicles.
It displays the list of the assets identified as vehicles possessed, used or rented by the company during the taxation period elapsed and reports for each of them, the tax amount to pay. It uses the information entered at the level of the Vehicles window, available from the management function of the Fixed assets.
This tax must be paid by the companies owning or using vehicles that are less than 10 years old registered in any report (by default theses vehicles are private cars but it is possible, via the setup of the miscellaneous table no. 965, to take into account other vehicle types).
It can either be:
- vehicles bought by the company (the cars are register using the name of the company),
- vehicles rented by the company for more than one month or 30 consecutive days within the taxation period,
- (vehicles belonging or rented by the employee or by the managers enjoying the mileage expense reimbursements: information not managed in the application).
- Taxation period
This tax is yearly. The taxation period starts on the 01/10/N-1 and ends on the 30/09/N. The fiscal statement no. 2855 printed and the payment must be sent to the fiscal administration before the 30th of November of the year N.
- Taxation amount
For each vehicle, the amount of the tax depends on:
- the tax rule to which it is subject. This rule specified by the user according to the vehicle characteristics, determines the rate of which the applicable price list is linked either to the engine rating for administrative purposes, or to the CO2 emission rate,
- the taxation rate applied (full rate, total or partial exemption).
* The vehicles that alternatively use premium grade gasoline or liquified petroleum gas (LPG), enjoy a limited exemption up to half of the amount of the taxation rate over the company cars.
* The vehicles working exclusively using electrical energy, natural gas for vehicles (CNG) or liquefied petroleum gas (LPG), Superethanol E85 or combining these energies, are completely tax free.For vehicles whose first use date occurs after the 1st of January 2007, the total and partial exemptions (50% and 100%) apply only for 8 trimesters starting from the 1st day of the trimester of the vehicle first use date.
Example : vehicle using superethanol E85, first used on the 10th of May 2008. It is totally exempted (100%) during 8 trimesters starting from the 1st day of the trimester of the vehicle first use date, that is to say on the 1st of April 2008. This vehicle will be fully subject to the tax starting from the second semester of 2010.
The information is displayed in the two following frameworks: the first is dedicated to the vehicles taxed depending on the CO2 emission, the second to the other vehicles.
If this report is empty, the user needs to check the setup of the miscellaneous table no. 965 - Vehicle type (See below).
Prerequisite
Access to the report
This report can be accessed from the report menu of the group Asset management - France.
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).
Miscellaneous
The following miscellaneous grids are used by the function. They then must be entered:
- Miscellaneous table number 628: Taxable horse power (Scale 3)
- Miscellaneous table number 631: Carbon emission rate (Scale 1)
- Miscellaneous table 965: Vehicle type.
- In this table, the TVS type must be set to Yes for the private cars (VP code).
- It is also possible to include other vehicle types in this report. To do so, it is necessary to also set to Yes the field TVS type corresponds to the type of the concerned vehicle.
Report description
Implicit Selection:
This report deals with the assets having a vehicle registration number and that meet the following conditions:
1/ They are Active.
2/ They are present during the taxation rate period.
- For the fixed assets, these are vehicles whose purchasing date is lower or equal to 30/09/N, the issue date is greater to 01/10/N-1 and of which the first use date strictly does not go backwards to more than 10 years at the 01/10/N-1.
- For the rented assets, these are vehicles whose lease start date is lower to the 01/09/N and whose lease end date is greater to 01/10/N-1 and whose lease duration is greater than a month or 30 consecutive days within the taxation period: [01/10/N-1, 30/09/N].
3/ They are taxable. These are the vehicles:
- whose type is VP - Private vehicle, and
- whose taxation rate is other than Total exemption, and
- whose 1st use date is goes back to less than 10 years on the 01/10/N-1.
Grouping/sorting criteria and aggregation
- Company with page break
- Registration number
Restored information
This report includes, for each company:
- Two frameworks corresponding to the frameworks I.A and II.A: Vehicles owned, rented or used by the company of the printed Cerfa 2855.
- The block I refers to the Vehicles taxed depending on their CO2 emission rate.
- The block II refers to the Other vehicles.
- Two aggregation lines per block displaying: the tax amount to pay (full price) and/or the tax amount to pay (50% exemption).
- An aggregation line of the number of vehicles listed in each of the blocks.
- A synthesis page displaying again the total of the block I, the total of the block II as well as a general aggregation corresponding to the sum to pay.
Note : the blocks I.B and II.B: Vehicles possessed or rented by the employee or managers enjoying the mileage expense reimbursementof the Cerfa form 2855 are not printed, as the information they display is not managed in the application.
Framework I A: Vehicles taxed according to the CO2 emissions
Information | Loaded from the fields | Table | |
Vehicle registration number | NPL | FAS | |
Registration date | RGNDAT | FAS | |
First use date | FIRICIDAT | FAS | |
Transfer date | ISSDAT | FAS | |
Rented vehicles | Extreme dates | Start and end lease dates |
|
| Number of holding days within the taxation period |
| |
A Carbon emission rate | VEHCO2 | FAS | |
B Applicable price list (see. scale 1) |
|
| |
C Number of quarters retained for the tax settlement | *** |
| |
D Annual tax owed for the period A x B x C / 4 |
|
| |
| D Col.1 | Entered only if the vehicle is not exonerated (full price) |
|
| Entered only if the vehicle is 50% exonerated |
| |
Framework II A: Other vehicles
Information | Loaded from the fields | Table | |
Vehicle registration number | NPL | FAS | |
Registration date | RGNDAT | FAS | |
First use date | FIRICIDAT | FAS | |
Transfer date | ISSDAT | FAS | |
Rented vehicles | Extreme dates | Start and end lease dates |
|
| Number of holding days within the taxation period |
| |
A Price list depending on the taxable horse power (see scale 3) |
|
| |
B Number of quarters retained for the tax settlement | *** |
| |
C Annual tax owed for the period A x B x C / 4 |
|
| |
| C Col.3 | Entered only if the vehicle is not exonerated (full price) |
|
| Entered only if the vehicle is 50% exonerated |
| |
*** For the assets whose company is, or was, owner, the quarter number is determined according to the situation of the first day of the quarter. However, for the rented vehicles, it is determined depending on the number of vehicles holding days within the taxation period: [01/10/N-1 to 30/09/N].
Holingduration | Number of quarters |
< 31 days | 0 |
> 30 days and < 91 days | 1 |
> 90 days and < 181 days | 2 |
> 180 days and < 271 days | 3 |
> 270 days | 4 |