Taxation

2023 CFE payment: you have until December 15, 2023!

Publié le 07 décembre 2022 - Mise à jour le 15 décembre 2023 - Legal and Administrative Information Directorate (Prime Minister)

Are you self-employed? You have until December 15, 2023 at the latest, to pay, unless exempt, the companies' Property Assessment Tax Notice (CFE).

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Image 1Crédits: sharafmaksumov - stock.adobe.com

As a reminder, this contribution must be paid, unless exempted, by companies and individual entrepreneurs (including micro-entrepreneurs) practicing on 1er January of the taxation year, in France and on a professional basis, an activity with a habitual character.

The deadline for payment of the EWC is set at 15 December 2023 inclusive. After that date, a 5% increase for late payment will be applied when the balance of CFE is paid.

Please note

It is possible for companies affected by recent climate disasters to benefit from a 2023 EFC payment deadline.

How to pay the CFE?

The payment of the CFE is made online on the professional area of the site www.impots.gouv.fr. Simply click on the “Pay” box above the dematerialized CFE notice (provided you have registered your bank account beforehand in the business area).

The CFE review is also available on your professional space. It shall indicate the amount of the EFC and the time limit for payment.

Please note

Companies who have opted for the monthly levy or the due date do not have to take any action because the amount due is paid automatically. It is also possible to adhere to the levy at maturity until November 30 included.

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