Contractors
The 1099 file (DADS yearly salary declaration) is sub-divided into two separate parts:
- Declaration of salaries (DAS1) paid during the fiscal year;
- Declaration of fees (DAS2) paid during the fiscal year;
- Safe X3 enables the DAS2 amounts to be declared: any person who paid fees, commissions and other remunerations to a third party within the framework of their job, must declare these amounts to the Administration, irrespective of their amounts.
This function is used to create the basis records for the service providers.
Prerequisite
Refer to documentation Implementation
Screen management
Entry screen
Whatever the selected entry mode (manual or automatic), when the service provider code is different from the supplier code, the code of the associated service provider must be mentioned manually on each supplier record.
Manual
- The service provider code is entered manually
- If the service provider code entered matches an already existing supplier code, then the service provider record is initialized with the main BP data on their identification and address.
Automatic
- The supplier records that match service providers can be automatically generated using the "extraction" button. The service provider record is initialized with the main BP data on their identification and address.
Incomes in kind
- The incomes in kind must be mentioned (check the corresponding box) for this service provider.
- These types of incomes in kind are then associated by payment in the modification function of the fees lines.
Allowances
- The allowances and reimbursements must be mentioned (check the corresponding box) for this service provider.
- These types of allowances and reimbursements are then associated by payment in the modification function of the fees lines.
Deduction rate at source on non-commercial profits and revenues
- For the deduction rate at source on profits or on non-commercial profits, the 1099 file must be used to declare:
- the net amount
- the amount of the deduction rate at source which is 33 1/3 % in most cases (there is also a 5.5% reduced rate or no deduction at all)
For instance:
- Copyright invoices of 1000 USD on 01/11/02. The payment to the beneficiary of 666 USD (deduction rate at source of 33.33%) on 01/12/02.
|
Invoice |
|
11/1/2002 |
Debit (USD) |
Credit (USD) |
|
466 |
Author |
|
|
666 |
|
6516 |
Cost account |
|
1000 |
|
|
442 |
Deduction |
|
|
334 |
|
Payment |
|
1/2/2003 |
|
|
|
466 |
Author |
|
666 |
|
|
512000 |
Payment |
|
|
666 |
- 2002 declaration: 666 copyrights and 334 deducted at source
- 2003 declaration: Nothing
- These amounts must be declared in company currency (EUR).
- The deduction at source account must be identified by the 1099 indicator, with a 1099 nature "Tax deduction rate at source" (see the documentation on the management of general accounts)
- It should be indicated (by checking the respective boxes) if the deduction rate for the service provider is different from 33 1/3 (Reduced rate or exemption)
- The rate type is then associated by payment in the modification function of the fees lines. It is used to declare on the support the specific terms of the service provider (mention the letter "R" for reduced or "E" for exemption on the magnetic support).
Status
The HONPRV report is used to print the list of service providers.
User profile
GESPRV is used to authorize or not the creation / modification / deletion.
Identifier
| Service supplier (field PRVNUM) |
|
Code identifying the contractor on 10 characters. |
Declaration
| DAS2 (field DADFLG) |
| 281.5 (field FLG281) |
Details
| Last name (field SURNAM) |
|
If the contractor is: |
| First name (field FIRNAM) |
| Natural person (field PHYPSL) |
| Company name (field PRVNAM) |
|
If the contractor is: |
| Profession (field JOB) |
|
Function, activity or capacity of the contractor. |
| National no. (field NATNUM) |
| Country code (field CRYCOD) |
| Federal ID code (field CINSEE) |
| Site tax ID no. (field CRN) |
|
Site Registration number of the contractor, if the latter is registered with the SIRENE directory of the INSEE Institute. |
| EU VAT no. (field EECNUM) |
| Address complement (field ADDCPL) |
|
The address of the contractor is entered in accordance with the format requested fo the TDS declarations: |
| Street number (field STREETNUM) |
| field ABC |
|
There can be suffixes:
|
| Street (field STREET) |
|
The address of the contractor is entered in accordance with the format requested fo the TDS declarations: |
| Municipality code (field POSCTYCOD) |
|
This field indicate the INSEE code of the town.
|
| Municipality (field CTYNAM) |
|
This field is assigned if the commune is not the same as the distributing office. |
| Postal code (field POSCOD) |
|
The entry format for the postal code depends on the country. Particular cases:
|
| Distributor office (field POSCTY) |
|
The address of the contractor is entered in accordance with the format requested fo the TDS declarations: |
| Language (field LAN) |
| Telephone (field TEL) |
|
The telephone number features an optional field that is not used for the service supplier file generation. |
| Fax (field FAX) |
|
The fax number features an optional field that is not used for the TDS generation. |
Benefits
| Food (field NFLG1) |
|
These fields identify the various types of benefits in kind: |
| Lodging (field LFLG1) |
| Car (field VFLG1) |
| Other (field AFLG1) |
Allowances and reimbursements
| Allocation (field FFLG2) |
|
These fields mention the various management terms of the allowances and reimbursements: |
| Reimbursement (field RFLG2) |
| Taking charge (field PFLG2) |
Withholding tax rate
| Reduced rate (field RFLG3) |
|
These fields are entered when a normal rate is not applied to the deduction at source or the income tax. |
| Dispensed (field DFLG3) |
Reports
By default, the following reports are associated with this function :
HONPRV : Service suppliers
This can be changed using a different setup.