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Tax for company vehicles (TVS)
Legal obligation
13
Financière
What are the risks ?
Financière : 40 % of increase - 80 % of increase
Financière : 5 % of increase
Financière : 0.2 % of interest
Financière : 10 % of increase - 40 % of increase
Statement and payment
A company must declare vehicles owned or used by its employees or managers. But it is exempt from this declaration when the amount of reimbursed kilometer costs is less ...Log in to see the rest ...



Scope
Any company that uses or owns certain passenger transport vehicles in France must pay TVS. This is aimed at any for-profit company which has its head office or an establishment in France.

The TVS concerns vehicles with the following technical characteristics :
  • Registered in the passenger car category (with the mention passenger car registered on the gray card, now called the registration certificate)
  • Multi-use, registered in category N1 according to the European classification, intended for the transport of passengers, their luggag...Log in to see the rest ...



Exclusion
Vehicles intended exclusively for the following activities are permanently exempt from TVS :
  • Sale (cars from auto dealers for example)
  • Rental, if the object of the company is the rental of vehicles
  • Transport available to the public (taxis and VTC, for example)
  • Driving instruction (driving school) or sports competitions (except for sports driving companies on circuits which are taxable) Agricultural use
  • ...Log in to see the rest ...


Authority
Direction des grandes entreprises
Business Tax Service
Responsible
Legal entity of private law
Legal person governed by public law
Sources
Legal Sources
the law n ° 2016-1827 of December 23, 2016 of financing of the social security for 2017;
Code général des impôts
Other sources
Bulletin officiel des finances publiques (BOFIP)
Impots.gouv.fr
Service-public.fr
Calculation in progress...