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DETAILED ANSWERS TO THE QUESTIONS ASKED DURING THE " OFFICE HOUR RESTRUCTURING OF DEBTS" ORGANIZED IN ASSOCIATION WITH FRANCE DIGITALE ON MARCH 19, 2020
URSSAF/ FISCAL
Have URSSAF contribution deferrals been set up? What are the deferrals for? Are the employer and employee shares concerned?
A&A: At this time, the deferral is for the March deadline (February wages - due March 15) only.
The deferral can involve both employer and employee contributions, but companies can choose to pay the employee portion and reschedule only the employer portion.
The deferral can be requested for up to 3 months. The postponement can cover all or part of the deadline, there is no obligation to postpone everything and companies are free to adapt to their cash flow.
Can I be reimbursed by URSSAF if I pay the March installments?
A&A: No, at this stage the support measures do not provide for this possibility, but companies have the option of filing an amending DSN if the levy has not yet occurred.
Is it possible to obtain VAT deferrals?
A&A: No VAT deferral is planned at this time. However, companies can ask their SIE for a postponement of the payment of the next direct tax deadlines (corporate tax instalment, payroll tax) without penalty. If you have already paid the March deadlines, a refund request should be possible (unlike URSSAF).
Is it possible to obtain an installment payment of tax and social security debts (employer's share only) for up to 24 months? How can this be obtained? Is this a new measure or did it already exist before?
A&A: This measure already existed before and consists of referring the matter to the CCSF (Commission des Chefs de Service Financiers). This makes it possible to obtain a general moratorium on all tax and social security debts (employer's share only) for up to 24 months. It is necessary to prepare a referral file, which takes some time. Given the current emergency situation, I recommend taking direct action with the URSSAF and the SIE. Once the crisis is over, those who are experiencing difficulties can apply for a CCSF moratorium.
RENTS
The president has announced a delay in the payment of rents, are all rents affected?
A&A: This is indeed an announcement made by the President but nothing concrete for the moment. Negotiations are underway with the National Council of Shopping Centers and the measures should be disclosed soon.
For the time being, it is necessary to contact the lessors directly to negotiate postponements and to refer to the Company Mediator in case of refusal.
If negotiations fail, it is also possible to obtain a delay in the payment of rent in court for up to 24 months.
Can I benefit from the deferral if I am in a coworking space or in a sublet?
A&A: Here again, you have to talk to your contact person because there is no binding text for the moment.
SUPPLIERS
Are there any special measures to defer payment with suppliers?
A&A: No specific measures are planned. If discussions with suppliers fail, the Government encourages companies to contact the Médiateur des Entreprises to attempt mediation. This is a free, fairly quick and confidential service. The steps to be taken to refer to the mediator are explained on the Bercy website.
BANK DEBT
Are there any special measures planned to defer the payment of BPI loan installments?
A&A: The BPI has committed itself to an automatic rescheduling of medium and long-term credits upon simple request of the debtor.
What about traditional banks?
A&A: For traditional banks, you must first approach your contacts to try to obtain a rescheduling. If the bank refuses, you can then contact the Credit Mediator. Again, this is a free and confidential mechanism.
How do I go about contacting the credit mediator?
A&A: The referral can be made online from the service-public.fr website or by mail (a sample referral letter is available on the website).
How do things work with private lenders?
A&A: You should approach your contacts and negotiate a rescheduling. If the discussions fail, you can refer the matter to the Company Mediator.
