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Taxation
You have until January 25 to pay taxes on the use of passenger vehicles for economic purposes
Publié le 09 janvier 2024 - Directorate for Legal and Administrative Information (Prime Minister)
You are not liable for VAT? You are not subject to the normal real tax regime? In this case, you must declare and pay before January 25 the two taxes on the use of passenger vehicles for economic purposes for 2023.
The annual tax on CO₂ emissions and the annual air pollutant emission tax (ex-TVS) must be paid by companies (businesses or individual companies) using or owning passenger transport vehicles in the course of their economic activity.
If your company is subject to the ordinary effective system of taxation or is not liable for VAT, he must declare and pay these taxes on the Form No. 3310 A, annex to the VAT return. This annex is to be filed online between 15 January and 25 January 2024 at the latest. It is accompanied by the remote payment of taxes.
Calculation sheets can be found on impots.gouv.fr (Form #2857-FC-SD and Form #2858-FC-SD).
Please note
Companies whose mileage is less than or equal to € 15 000 are exempt from the declaration of such charges. This is also the case where the amount of tax due is zero.