Taxation

Payment of the single advance payment of the general tax on polluting activities: what deadline?

Publié le 14 octobre 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Your company has a polluting activity or uses polluting products? In this case, you have to pay the General Pollutant Activity Tax (GPDT). The one-off payment of this tax is made on 24 October or 25 October at the latest according to your company's VAT system.

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Image 1Crédits: Forance - stock.adobe.com

There are four components of the general tax on polluting activities:

  • TGAP waste (storage, heat treatment or transfer of hazardous or non-hazardous waste);
  • TGAP on the emission of polluting substances (classified installations for the protection of the environment subject to registration or authorization for the emission of polluting substances);
  • TGAP on laundry detergents, auxiliary washing preparations, fabric softeners or fabric softeners (first delivery or use);
  • TGAP on extraction materials (first delivery or use).

The arrangements for the payment of this tax are common for these four components of the TGAP. The company must pay a one-off deposit.

The deadline for making this deposit varies depending on the VAT regime of your company:

  • for persons liable for payment of VAT subject to the normal actual arrangements: between 15 and 24 october ;
  • for those liable for payment of VAT subject to the simplified actual scheme: the by 24 October ;
  • in the case of other persons liable for payment (not liable to VAT, franchisees or occasional taxable persons): the 25 October at the latest.

FYI  

TGAP is payable only online in the‘professional’ space from impots.gouv.fr. An explanatory sheet on this teleprocedure is available.

Please note

Impots.gouv provides a simulator to estimate the amount of the deposit you will make for TGAP 2024.

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