I have SASU with a minimum salary during the financial year ( end 31DEC) and usually wait for the dividends. I have several clients who pay with significant delays ( up to 4 months after the invoice for the completed projects was issued). That means that the amounts claimed end of Q3 and the whole Q4 of the financial year 2022 will be received only in Jan - Feb 2023.
However, my accountant told me that I should include these unpaid amounts in the SASU annual turnover (as per accounting rules), since the projects were completed in 2022 and the corresponding invoices were sent to the clients in 2022; and that I should pay the corresponding L’impôt sur les sociétés (IS).
This has a lot of impact on my financial status:
- when the turnover is over 38 120€, the percentage for the IS almost doubles; the amounts due from the clients sometimes are up to 1/3 of my annual overall turnover (sometimes up to 25K) and I do not have this money at the time of IS is claimed.
Is it possible to ’ legally ’ transfer invoices unpaid in 2022 to the next year 2023 and include the amounts in the 2023 turnover?
Or can you please advise how to manage these situations ( from legal and common sense standpoint);
just of note - delays in payments are not a problem for me ( as I have loyal non-EU clients who give me projects continuously from year to year; and it is probably one of the conditions (i.
e, delayed payments) why I continue to get projects from them). However, I cannot send the invoices, for example, for the work done in Q3 2022 in January 2023 as they ask to send them as soon as the projects are completed (which is 2022)