Each year, businesses with a retail trade area greater than 400 m² must declare the following items until June 14 inclusive (or the working day preceding it) to the tax service of the companies on which they depend:

Amount of turnover excluding tax for the previous year...Log in to see the rest ...

The tax is payable by permanent commercial, storage and logistics establishments, regardless of the products sold at retail, located in France (including overseas departments), which have the following characteristics:

• Annual turnover (taxable CAHT for t...Log in to see the rest ...

The tax does not apply to establishments that have the following characteristics:

• Opened before 1960
• Annual turnover less than € 4...Log in to see the rest ...