Companies: what changes on January 1, 2023
A quick overview of the key new features for companies in 2023:
1- Administrative procedures
One window to simplify administrative formalities of companies
1er In January 2022, the Government launched the site formalites.entreprises.gouv.fr combines the resources of dozens of websites to simplify and centralize business procedures.
From 1 yearer January 2023this platform becomes a window to facilitate the completion of administrative procedures for all companies.
Creation of a new national business register
After the company is created on the site formalites.entreprises.gouv.frits references will be noted single registry : national business register (RNE).
The latter will also integrate data from other existing business registers or directories, such as the SIRENE directory or trade and company registers, and will continue to be accessible. This new unified register of companies will be the State’s reference site for information on companies operating in the national territory. This information will be available for free.
Monitoring of telephone conversations
Trust me 1er March 2023, consumers will only be allowed to contact us by phone Monday through Friday, 10:00 a.m. to 1:00 p.m. and 2:00 p.m. to 8:00 p.m. However, Saturdays, Sundays and holidays will be prohibited.
This framework will apply both to those who are not registered on Bloctel’s opposition list and to those who are registered but required under the current contract.
2- Tax measures
Changing the ceiling to benefit from a reduced corporate tax rate
The financial law for 2023 was approved Increasing the ceiling for the application of preferential tariff for SMEs.
Indeed, a discount rate of 15% was applied until then – under the conditions – a profit of up to 38,120 euros. Now this limit has been increased to 42,500 euros..
Reassessment of the scale of income tax
The Finance Bill for 2023 increases the income tax scale brackets to 5.4% applied to 2022 incomes to account for inflation.
Sections of the application scale for the 2023 neutral rate of withholding tax are also evaluated.
Consult the new revaluation scale
Phase-out of business value added contribution (CVAE).
The business value added contribution (CVAE), production tax for the benefit of local authorities, is deleted more than two yearsin 2023 and 2024.
The abolition of this production tax, established in 2010, aims to increase the competitiveness of companies, especially industrial enterprises.
Learn more about CVAE
Extension of the executive training tax credit
The executive training tax credit has been extended to allow the training costs incurred to be taken into account Until December 31, 2024.
Reactivation of tax credit for energy renewal of VSEs/SMEs
The financial law for 2021 introduced a tax relief for VSEs and SMEs in favor of energy renovation of buildings for tertiary use allocated to their activities. This mechanism, which is no longer in force, applies to expenses incurred between 1er October 2020 and December 31, 2021.
2023 finance law Recovers this tax credit for expenses incurred between 1er January 2023 and December 31, 2024to support the smallest companies in the energy renovation of their tertiary buildings.
Young innovative companies: tax benefits are preserved and the age criterion is changed
Tax exemption scheme profit, property tax and territorial economic contribution (JEI) benefiting young innovative companies. It is kept until December 31, 2025 (the maturity date was originally set for December 31, 2022).
In addition, JEI age criterion is changed. After that, it will apply to companies was established less than eight years ago (compared to 11 in 2022).
Revising the maximum share of meal vouchers paid by companies
From 1 yearer In January 2023, the maximum share of restaurant vouchers paid by companies will be reduced from €5.92 to €6.50.
3- Grants and loans
Enactment of electric shock absorber for SMEs and some VSEs
The electric damper started 1er January 2023 for one year. This system allows to protect the companies that have signed the highest contracts with an enhanced single aid ceiling. It is intended for all SMEs, regardless of their status (less than 250 employees, €50 million turnover and €43 million balance sheet), as well as all local authorities and public bodies without competitive activities.
All VSEs not covered by the tariff shield will also benefit from this power buffer (see next paragraph).
Maintenance of tariff shield for VSEs
In 2023, 1.5 million VSEs with less than 10 employees, a turnover of less than 2 million euros and an electricity meter with a capacity of less than 36 kVA. will continue to be eligible for the price shield in the same way as individuals.
To take advantage of this, the company must contact the energy supplier.
Help desk maintenance for gas and electricity bill payment
► For electricity bill:
From 1 yearer January 2023, all VSEs and SMEs those who are eligible for the electric shock absorber scheme and still meet the eligibility criteria for the shock absorber benefit, electricity and gas bill payment help desk can apply for assistance through the website. combine impots.gouv.fr and two helpers. VSEs and SMEs eligible for this window, whose energy costs are 3% of their 2021 turnover after the shock absorber, and after the reduction accumulated through the shock absorber, electricity charges for this window have increased by more than 50% compared to 2021..
For ETI and large companiesthe help desk for paying electricity bills has been extended until the end of 2023.
► For gas payments:
As it belongs gas bill, all companies have access until December 31, 2023capped at 4 million euros, 50 million euros and 150 million euros for gas payment assistance at the same meter.
A zero-interest loan for micro-enterprises to purchase a low-emission vehicle
A zero-interest loan experience is in effect for the purchase of a low-emission car from 1er January 2023 and for two years.
This device also applies to individuals micro enterprises lives in low emission zones or in a neighboring inter-municipal community. VSEs with fewer than 10 employees and a total turnover or balance sheet of no more than 2 million euros can apply for a loan. Maximum €30,000can be returned within seven years with banks that have signed a contract with the state.
Learn more about this loan
4- Environmental measures
Evolution of the mandatory threshold for bio-waste sorting for professionals
From 1 yearer January 2012 People who produce or store large quantities of bio-waste are required to sort it and recycle it in appropriate channels. In accordance with the provisions of the law of February 10, 2020 on the fight against waste and the circular economy, known as the law against waste, this obligation is gradually strengthened.
to do this It is applied from 1er January 2023 to all professionals producing more than five tons of bio-waste.
from 1er In January 2024, the sorting obligation at source will apply to all professionals with no minimum threshold.
End of automatic receipt for businesses
Trust me 1er April 2023, the automatic and mandatory printing of the receipt by merchants will end. This applies to bank card tickets and checks and discount or discount tickets made by machines at the counter or points of sale and public places.
As an interested company, you can offer your customers other digital alternatives (tickets by SMS, email, etc.). However, if automatic ticket printing is no longer on the agenda, the merchant will be obliged to print the ticket if the customer expressly requests it.
Ban on disposable packaging in fast food restaurants
From 1 yearer January 2023, lFast-food type fast food establishments can no longer use disposable tables for meals served on site.
Therefore, they should use reusable containers.