Territorial economic contribution (CFE and CVAE): pay your first deposit before June 15!

TFC Rules

First of all, the companies' real estate contribution (CFE) is a local tax payable by any company and self-employed person (unless exempted).

The payment of a deposit here concerns companies whose amount of CFE paid the previous year is more than 3000 €. The company must make a deposit equal to 50% of the CFE paid in the previous year. The amount of this deposit is indicated on a dematerialized deposit notice, available on the online tax account company.

This first down payment must be paid between may 31 and june 15, 2023.

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

• the internet payment via the online tax account (default payment method);
• the monthly levy, option payment method available until 30 june where the company is automatically taken 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.

CVAE Rules

Companies or persons engaged in a self-employed occupation and generating an annual turnover net of tax of more than €500 000 are liable to the contribution on the value added of companies (CVAE).

The payment of the first installment shall only apply to companies whose amount of CVAE paid in the previous year exceeds EUR 1500.

This advance, equal to 50 % of the CVAE, must be paid by June 15, 2023 by remote regulation on the online tax account of the company, via deposit statement n°1329-AC-SD.