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Taxation
Declaration and payment of the commercial area tax (Tascom) no later than 14 June!
Publié le 28 mai 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Do you operate a commercial area of more than 400 m²? Do you have an annual turnover of at least €460,000? In this case, you must declare and pay the commercial land tax on June 14, 2024.
Who is involved?
Tascom is payable by retail establishments:
- opened after 1er January 1960;
- with annual turnover HT: titleContent not less than € 460 000 (by establishment);
- operating a business with a sales area greater than 400 m² or;
- controlled and operated under the same trade name by a ‘head-end’ with a combined area of establishments exceeding 4,000 m².
Please note
The amount of the tax may be increased, reduced or adjusted. For more information, please consult the relevant factsheet Tax on commercial areas.
FYI
The website impots.gouv.fr provides a Tascom computer simulator.
How do I declare Tascom?
To report this tax, you must complete the form n°3350-SD and then send it to the company tax office (SIE) where the establishment depends no later than 14 June.
This statement shall be accompanied by payment of the tax. This can be made by transfer, in cash or by check payable to the public treasury.
Please note
If the company has ceased operations, Tascom will be declared and paid before the 15th of the 6the months after cessation of activity. The form 3350-C-SD is the one addressed to the EIS in this case.