CVAE remote settlement

Companies or persons engaged in a self-employed professional activity and generating an annual turnover excluding tax of more than €500 000 are liable to the CVAE.

The payment of the first installment shall apply only to companies for which the amount of the CVAE paid in the previous year is greater than €1500.

This advance, equal to 50% of the CVAE paid in 2024, must be paid by June 16, 2025 by remote regulation on the online tax account of the company, via deposit statement n°1329-AC-SD.

TFC Settlement

Companies and persons engaged in a self-employed occupation (unless exempted) are liable to the EWC.

Payment of the deposit, which must be made no later than 16 june 2025, concerns companies whose 2024 settled amount of CFE is greater than €3,000.

The amount of this deposit is equal to 50% of the CFE paid in the previous year. This amount is indicated on the notice of dematerialized deposit, available on the online tax account company.

In order to make this advance payment, the company may opt to:

• the internet payment via the online tax account (default payment method), simply click on the “Pay” button located above the deposit notice;
• the monthly levy, method of payment on option available until june 30, 2025 (on impots.gouv.fr or by telephone on 0809 401 401) where the company is automatically deducted every 15th of the month from january to october;
• the levy at maturity, an option-based payment method where the company is automatically charged at maturity.