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Declaration of value added and workforce
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Valeur d'entreprise, Financière
What are the risks ?
Valeur d'entreprise : 4
Financière : 60 € - 150 €
Financière : 40 % of increase - 80 % of increase
Financière : 10 % of increase - 40 % of increase
Declaration
All companies:
  • subject to the CVAE - companies located in the scope of the assessment of land companies and whose turnover excluding taxes is greater than 152 500 €,
  • operating on January 1 of the taxation year,
are subject to reporting requirements and must, irrespective of the closing date of their financial year, declare their added value by dematerialized method and mention their salaried workforce no later than:
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Scope
The CVAE is due by the company (natural or legal person) which :
  • generates more than € 500,000 in turnover excluding tax (regardless of its legal status, activity or tax regime)
  • and exercises an activity taxable with the land contribution of companies (CFE) : ...Log in to see the rest ...


Exclusion
The companies are waived from filing form No. 1330-CVAE (CERFA No. 14030) when they meet all of the following conditions:

  • having completed the CVAE framework in their income or result statement: models No. 2033-E (CERFA No. 11 483), No. 2035-E (CERFA No. 11) 700), No. 2059-E (CERFA No. 11 484) or No. 2072-E (CERFA No. 14 027);
  • have only one institution within the meaning of the business property assessment (CFE);
  • not employ an employee who practiced their activity for more than three months at a place outside the enterprise;
  • not be a civil society of means ("SCM");
  • not exploit multiple activities requiring reporting of results of different kinds;
  • not have closed several fiscal years during the reference period;
  • is not be a corporation member of a tax group within the meaning of Article 223a of the CGI, unless that tax group benefits from the provisions of Article 219 from the CGI;
  • not have merged during the CVAE reference year;
  • is not be an enterprise which, employing no employees in France anddoes not operate any establishment in France, however real property rental or sale activity;
  • not be a foreign company without a permanent establishment in France.
CFE exemptions, which can be permanent or temporary, also apply to CVAE :

Permanent exemption

The following organizations and individuals are permanently exempt fro...Log in to see the rest ...




Authority
Direction générale des finances publiques (DGFiP)
Business Tax Service
Responsible
Private natural person
Legal entity of private law
Sources
Legal Sources
General Tax Code
Code général des impôts
French general tax code
Other sources
BOFIP
Service-public.fr
Calculation in progress...