When should I pay Formation Professionnelle Artisan in France?

Derek

22 Jul 2014 at 16:01 · Viewed 1399 times

I have just received my first Declaration Trimestrielle de chiffre d’affaires which includes a line for Formation Professionnelle Artisan at a rate of 0.3%. Having watched your video I was expecting this but my understanding is that it is not paid until the fourth quarter. Is this correct and if so is the amount of turnover declared the amount arising in the fourth quarter or the amount for the whole year?

Answered