Aide « coûts fixes » : demande de régularisation de la part de la DGFIP
💵 Businesses that received "fixed costs" aid during the COVID-19 crisis are required to verify with their accountant or auditor whether they must regularize the amounts received. This mandatory check and the results must be transmitted to the French General Directorate of Public Finances (DGFIP). The regularization process involves comparing the declared operating surplus with the actual net result; if the surplus is less, adjustments are necessary. Small businesses (less than 50 employees and under €10 million annual turnover) have a regulation threshold of 90% of the negative net result. The deadline for submitting the required documentation is within three months after the approval of accounts or by August 4, 2022, if accounts were approved before the decree’s publication. Excess aid must be repaid within one month of receiving repayment instructions from DGFIP, or a recovery order will be issued.
Partager