General Tax on Polluting Activities (TGAP)
Verified 05 April 2024 - Legal and Administrative Information Directorate (Prime Minister), Ministry of Finance
You have to pay the General Pollutant Activity Tax (GPDT) if your company has a polluting activity or uses polluting products.
It consists of 4 components: the TGAP on waste (dangerous and non-dangerous), the TGAP on the emission of polluting substances, the TGAP on laundry detergents, auxiliary washing preparations, fabric softeners or fabric softeners and the TGAP on Extraction Materials. The amount varies according to the activity and the product.
Note: the TGAP on fuel has become TIRUERT and concerns professionals making fuels available (oil depots, oil refiners).
TGAP waste
The waste component of the TGAP is applicable to waste storage or treatment facilities and companies that transfer waste to another jurisdiction.
Hazardous and non-hazardous waste
The waste component applies to all waste dangerous and non-hazardous not being exempt.
Exemption for recovered waste
Material valuation
She does not apply waste subject to a valorization material: reuse, recycling, organic recovery (return to soil after composting or after methanisation), backfilling, etc. This exemption concerns in particular:
- Organic amendments (fertilizers of natural origin), if they comply with the mandatory application standard or if they have a marketing authorization.
- The inert waste used as covering materials in non-hazardous waste storage facilities
- The clinker incineration of non-hazardous waste recycled in road transport
FYI
The material recovery operations may generate residues, which are waste that then has to be treated in a waste storage or thermal treatment installation subject to authorisation. Upon receipt in that installation or transfer, these residues are subject to the waste component of the TGAP.
There is a derogation, applicable to the reception in a hazardous waste storage facility (HWSF) of residues from the treatment of polluted land.
Certain waste for energy recovery
Energy recovery consists of the recovery and recovery of the energy produced (heat, electricity, natural gas) during the treatment of waste by heat treatment or methanization.
Unlike those subject to material valuation, waste destined for energy recovery is generally subject the waste component of the TGAP.
Some waste for energy recovery is excluded the scope of the waste component of the TGAP. It is the waste:
- Non-dangerous goods received in co-incineration plants (e.g. tire crushes used as fuel in cement works)
- Non-hazardous prepared as solid recovery fuel (CSR), for the purpose of producing heat or electricity
- Hydrocarbons heat-treated, other than by combustion, for energy recovery
- Approved for conversion into fuels by heat treatment and which are intended either to cease to be waste or to be used in a co-incineration plant
- Received and used to generate grid-distributed electricity in overseas departments and regions (Drom)
Exemption for inert or non-recoverable waste
The inert waste are not subject to the TGAP when they are type-approved in installations specifically dedicated to inert waste (PCI under heading 2760-3 of the nomenclature). Those received in other installations shall be subject to this Directive.
The wastes whose recovery is prohibited or for which disposal is prescribed are not subject to this component of the TGAP. The waste concerned must be identified and selected by separate collection or sorting.
The waste concerned is as follows:
- Waste wood treated with creosote
- Plants, plant products or other objects ordered destroyed (e.g. by the Prefect)
- Waste subject to a court order for destruction: illegal, dangerous or harmful goods in the possession of the court which are no longer necessary for conservation and goods considered to be counterfeit
- Waste containing asbestos fibers or contaminated with asbestos fibers (construction and insulation materials, personal protective equipment and collective protection waste)
- Until 31 December 2024, infectious and related risk healthcare waste (DASRI)
- Until 31 December 2024, waste containing persistent organic pollutants
Exemption for previously or otherwise taxed waste
The waste that has been previously or otherwise taxed is also exempted the TGAP component, so as not to be taxed more than once.
These are:
- Of certain non-recoverable residues from the treatment of already taxed waste:
- Waste residues dangerous from the heat treatment of waste
- Residues of non-hazardous waste which cannot technically be recovered (the clinker)
- Waste transferred between storage facilities: when waste is received in a storage facility and then transferred to a second facility, two receipts are given and the tax is payable twice. An exemption is provided for the second type-approval when the first installation is no longer in operation.
- Products subject to excise duty on energy burned to produce heat or electricity: this applies to all energy products, as well as to all hydrocarbons except peat.
Exemption for waste from exceptional or irregular events
The waste component of the TGAP does not apply to waste arising from exceptional or irregular events. This is waste:
- Generated by a natural disaster, the status of which is established by order. This also applies to natural disasters outside France (metropolitan France, overseas departments and regions (Drom), Monaco). To qualify for the exemption, waste must be received or transferred between the start of the disaster and 240 days after the end date of the disaster.
- Derived from abandoned unauthorized deposits whose producers cannot be identified, established by prefectural decree. The deposits concerned must have been abandoned by one or more persons on one or more parcels of land stuck together. Their estimated quantity must:
- Exceed 100 tons
- Exceed 50 tons, after sorting the recoverable or extended producer responsibility
- Derived from deposits within 100 meters of the coastline in an area subject to erosion or in a potential area of marine submersion. A list of the deposits concerned is available in a bylaw.
Relevant installations and operations
The waste component of the TGAP must be paid by the companies for each waste involved in one of the following activities:
- Receiving waste in a classified installation for the protection of the environment (ICPE) for the storage or heat treatment of waste subject to authorisation (headings 2720-1, 2720-2, 2760-1, 2760-2 of the PCI nomenclature)
- Shipment of waste to another State for reception in a storage or heat treatment installation of waste subject locally to authorization
The TGAP must be paid by, respectively:
- The operator of the installation waste storage or heat treatment subject to authorization: the person holding the authorization to operate or the de facto operator
- Companies who transfer or have transferred waste from France to another country
The PCI storage or heat treatment of waste subject to registration or declaration are not affected by this component of the TGAP.
FYI
The minimum amount of the waste component of the TGAP due from the operators of heat treatment or waste storage facilities is €450 by facility and by calendar year.
Below this threshold, the waste component of the TGAP is not due.
Territory concerned
The waste component of the TGAP applies to following territories :
- Metropolitan France
- Overseas Departments and Regions (Drom)
- Monaco
Please note
Shipments of waste from one of these territories subject to TGAP to another French territory not subject to this tax (for example New Caledonia) are subject to the waste component of TGAP. They shall be treated as shipments of waste to another State.
Exempted installations and operations
Installations exclusively used for the waste generated by the operator
Waste storage or heat treatment facilities dangerous or not dangerous which it produces itself are not subject to the component of the TGAP.
Plant for injecting industrial effluents
The TGAP does not apply to authorized industrial effluent injection facilities. This concerns exclusively the injection of industrial effluents into the ‘Cretacé 4000’ geological structure, located in the Lacq region (Pyrénées-Atlantiques).
The amount of the waste component of the TGAP is calculated through the mass, expressed in tons, waste received or shipped abroad. Since the TGAP is due per year, the waste in question must be recorded by calendar year.
The mass used to calculate the amount of the waste component excludes the masses:
- Exempt waste (e.g. waste inert) and waste from exempted installations
- Stabilizers and reagents added to the waste, where this mass is precisely determined and justified
- Waste dispatched by the person liable for payment and which is therefore not subject to heat treatment or storage
- Waste dispatched after heat treatment for drying or regeneration
FYI
The minimum amount of the waste component of the TGAP due from the operators of heat treatment or waste storage facilities is €450 by facility and by calendar year.
Below this threshold, the waste component of the TGAP is not due.
The tariff for the waste component of the TGAP is based on a scale published in the official fiscal bulletin - Taxes (Bofip).
The rates depend on the type of waste and the type of installation. Details of the tariff reductions are BOFIP (paragraphs 100-320).
The rates for 2024 are:
Type of non-hazardous waste storage facility | Tariff 2024 (per ton) |
|---|---|
Authorized installations carrying out an energy recovery of more than 75 % of the captured biogas (B) | €59 |
Authorized installations operating according to the bioreactor method and carrying out an energy recovery of the captured biogas (C) | €61 |
Authorized installations under both B and C | €58 |
Other authorized installations | €63 |
Type of installation for heat treatment of non-hazardous waste | Tariff 2024 (per ton) |
|---|---|
Authorized installations for which the energy management system has been certified to the international standard ISO 50001 (A) | €22 |
Permitted installations with NOx emission values below 80 mg/Nm3 (B) | €22 |
Authorized installations with a high energy efficiency of 0,65 or more (C) | €14 |
Installations falling under both A and B | €20 |
Installations falling under both A and C | €14 |
Installations under both B and C | €14 |
Installations falling under both A, B and C | €14 |
Authorized installations with an energy efficiency of 0,70 or more and carrying out an energy recovery of residues with a high calorific value resulting from efficient sorting operations | €7 |
Other authorized installations | €24 |
Taxable transactions | Tariff 2024 (per ton) |
|---|---|
Authorized installation for the heat treatment of hazardous waste | €14.23 |
Authorized hazardous waste storage facility | €28.44 |
The tariff applicable to metallic radioactive waste is €200 per ton in 2024.
Reductions (price reductions) are applicable in the overseas departments and regions (Drom) for non-hazardous waste.
Reductions for non-hazardous waste in Roma | Rebate or tariff applicable in 2024 |
|---|---|
All facilities for non-hazardous waste in Guadeloupe, Reunion and Martinique | -35% |
Ground-accessible storage facilities in Guyana | -75% |
Storage facilities not accessible by land in Guyana | €3 per ton |
Heat treatment plants in Guyana | -75% |
Storage or heat treatment facilities in Mayotte | -75% |
Please note
The rates indicated apply to:
- Companies transferring waste to facilities outside Canada with the specified characteristics
- To the operators of the indicated installations located in France (Metropolitan France, Drom, Monaco) which receive waste
All TGAP components must be reported and paid by calendar year. The procedures are the same for the four components. They must be reported and paid at the same time.
The YMPE to be paid for a given calendar year is paid by the debtors in the form of a single annual installment. This advance payment must be made spontaneously each year in which the TGAP is due. An adjustment is made the following year.
The deposit and adjustment of the TGAP are payable only online. The return is filed with one of the following organizations on which your company depends:
- Company Tax Service (SIE) (the Foreign company Tax Service (SIE) is available at the same link):
Online tax account for professionals (EFI mode)
- Major companies Directorate (GID):
Who shall I contact
Large companies Directorate (GID)
The GIP is the single tax interlocutor for businesses whose turnover or total gross assets are at least EUR 400 million.
By E-mail
dge@dgfip.finances.gouv.fr
By mail
8, rue Courtois - 93505 Pantin cedex
By telephone
+ 33 1 49 91 15 05
By fax
+33 1 49 91 12 22
Payment and reporting depend on your tax system.
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Simplified system of taxation
The simplified tax scheme for the period 2023-2025 concerns companies whose annual turnover excluding taxes is less than :
- €840,000 for sales of goods, objects, supplies and foodstuffs to be taken away or consumed on the spot, supply of accommodation (excluding furnished rentals, furnished tourist accommodation, country cottages and bed and breakfasts)
- €254,000 for service provision activities
Payment of VAT by installment
The TGAP must be paid by a single advance payment before 24 October of the year in which the tax is due. Example: October 23, 2023 for the 2023 YMPE.
The amount of the advance payment, for each component except the one on polluting emissions, shall be equal to amount paid for the same component in the previous calendar year, increased by a proportion equal to growth rate of the consumer price index excluding tobacco in the penultimate year.
The consumer price index of all households in France on the total excluding tobacco published by the Institut national de la statistician et des études économique for the year 2022 is 111.24 (increase of 11.24%).
Example :
During 2019, company A, which was subject to the TGAP for deliveries of extraction materials, paid an amount of €400 in total.
The advance payment for the 2020 TGAP is equal to the amount of the TGAP due in 2019 plus the change in the consumer price index between 2017 and 2018, i.e 1.6% . The amount of the advance payment due in 2020 is therefore €406.40.
Reporting and regularization of the TGAP the following year
The TGAP must be declared and regularized at the latest:
- Where the accounting year coincides with the calendar year, the second day elaborate after 1er May of the year following the year for which the tax is to be paid. Example: No later than May 3, 2024 for the TGAP due for 2023.
- Where the accounting year does not coincide with the calendar year, within 3 months of the end of that financial year. Example: No later than September 30, 2024 for the YMPE due for the accounting year extending from 1er July 2023 to June 30, 2024.
The annual TGAP declaration is entered on the annual balance declaration via this form:
TGAP Annual Declaration: Form 2020-TGAP-SD (Cerfa No 16045)
Warning
The TGAP annual declaration must be accompanied by regularization.
If the prepayment paid is less than the amount of the TGAP due for the same year, the company must pay the difference between the two amounts.
If the prepayment paid is greater than the amount of the TGAP due for the same year, the difference between the two amounts will be attributed to the future prepayment for the following year. On request from the tax authorities, this difference can be refunded to you.
Normal effective taxation system
The standard tax regime for the period 2023-2025 concerns companies with an annual duty-free turnover above:
- €840,000 for sales of goods, objects, supplies and foodstuffs to be taken away or consumed on the spot, supply of accommodation (excluding furnished rentals, furnished tourist accommodation, country cottages and bed and breakfasts)
- €254,000 for service provision activities
Payment of VAT by installment
The TGAP must be paid by a single advance payment between 15 and 24 October of the year in which the tax is due. Example: between October 15 and 24, 2023 for the TGAP due for 2023.
The amount of the advance payment, for each component except the one on polluting emissions, shall be equal to amount paid for the same component in the previous calendar year, increased by a proportion equal to growth rate of the consumer price index excluding tobacco in the penultimate year.
The consumer price index of all households in France on the total excluding tobacco published by the Institut national de la statistician et des études économique for the year 2022 is 111.24 (increase of 11.24%).
Example :
During 2019, company A, which was subject to the TGAP for deliveries of extraction materials, paid an amount of €400 in total.
The advance payment for the 2020 TGAP is equal to the amount of the TGAP due in 2019 plus the change in the consumer price index between 2017 and 2018, i.e. 1,60 %. The amount of the advance payment due in 2020 is therefore €406.40.
Reporting and regularization of the TGAP the following year
The TGAP must be declared and regularized:
- Either between 15 and 24 May of the year following the year for which the tax is to be paid for the parties liable under the monthly normal actual diet. Example: between May 15 and 24, 2024 for the TGAP due for 2023.
- Either between 15 and 24 April of the year following the year for which the tax is to be paid for the parties liable under the quarterly normal real speed. Example: between April 15 and 24, 2024 for the TGAP due for 2023.
The annual TGAP declaration is entered on the annual balance declaration via this form:
TGAP Annual Declaration: Form 2020-TGAP-SD (Cerfa No 16045)
Warning
The TGAP annual declaration must be accompanied by regularization.
If the prepayment paid is less than the amount of the TGAP due for the same year, the company must pay the difference between the two amounts.
If the prepayment paid is greater than the amount of the TGAP due for the same year, the difference between the two amounts will be attributed to the future prepayment for the following year. On request from the tax authorities, this difference can be refunded to you.
Other taxation systems
Companies which are not subject to the ordinary effective system of taxation or to the simplified system of taxation are affected by this situation. These companies include:
- Companies subject to the exemption from VAT
- Companies not identified for VAT purposes in France
Payment of VAT by installment
The TGAP must be paid by a single advance payment before 25 October of the year in which the tax is due. Example: October 24, 2023 for the 2023 YMPE.
The amount of the advance payment, for each component except the one on polluting emissions, shall be equal to amount paid for the same component in the previous calendar year, increased by a proportion equal to growth rate of the consumer price index excluding tobacco in the penultimate year.
The consumer price index of all households in France on the total excluding tobacco published by the Institut national de la statistician et des études économique for the year 2022 is 111.24 (increase of 11.24%).
Example :
During 2023, company A, which was subject to the TGAP for deliveries of extraction materials, paid an amount of €400 in total.
The advance payment for the 2024 TGAP is equal to the amount of the TGAP due in 2023 plus the change in the consumer price index in 2022, i.e 11.24%. The amount of the advance payment due in 2020 is therefore €444.96.
Reporting and regularization of the TGAP the following year
The TGAP must be declared and regularized no later than 25 April of the year following the year for which the tax is to be paid. Example: No later than April 25, 2024 for the TGAP due for 2023.
The annual TGAP declaration is entered on the annual balance declaration via this form:
TGAP Annual Declaration: Form 2020-TGAP-SD (Cerfa No 16045)
Warning
The TGAP annual declaration must be accompanied by regularization.
If the prepayment paid is less than the amount of the TGAP due for the same year, the company must pay the difference between the two amounts.
If the prepayment paid is greater than the amount of the TGAP due for the same year, the difference between the two amounts will be attributed to the future prepayment for the following year. On request from the tax authorities, this difference can be refunded to you.
Those liable for payment of VAT must keep all the relevant supporting documents to justify the information given on the declaration.
This information must be provided as soon as the administration has made its first request.
Record keeping
Each company paying the TGAP on waste must keep detailed accounts of the waste which it manages and which is subject to that tax. It takes the form of a register. This register must contain details for each delivery of waste :
- Tonnage and nature of waste
- How they are treated
- Place of provenance and identity of producer
- Date of receipt
- The name of the carrier
- The registration number of the road vehicle which carried out the delivery
Upon request, this information should be provided to the control officers of the TGAP component (Customs).
The exempted waste of the waste component of the TGAP should be subject to a specific accounting, which distinguishes them according to their nature and the reason for exemption.
Obligations related to the invoicing of the waste component TGAP
Companies paying for the waste component of the TGAP pass on the tax paid in the contracts concluded with the persons whose waste they receive. Since the passing-on of the component of the TGAP is mandatory, the contracts concluded must include a clause expressly providing for the passing-on of the tax.
They send the figures to those persons each year The following were used to prepare their TGAP return to the tax authority:
- The tariff(s) of the waste component of the TGAP applied
- The tonnage of waste received allocated to each tariff of the component of the TGAP applied
Please note
Where not all waste is subject to the same tax regime, it may be difficult to determine the specific pass-through to each waste supplier.
The operator may calculate an amount to be passed on globally for the installation. It must then pass on this amount in proportion to the quantity of waste supplied by each supplier.
Specific obligation for hazardous waste storage facilities
One site description on which the hazardous waste storage facility is established:
- Before they are put into operation, for new installations
- Each year, for existing facilities
This document shall include:
- A topographical survey
- Measures of waste density in sufficient numbers to allow the tonnage of waste stored to be assessed
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Termination of activity
In the event of cessation of activity, in particular of judicial reorganization or liquidation, TGAP declaration must be filed within one of the following deadlines:
- That is 30 days for companies subject to the ordinary effective tax system
- 60 days for companies subject to the simplified real system of taxation or otherwise.
That date shall be determined from the date of cessation registered at the Registry of the Commercial Court:
- The place where the establishment is situated
- The place where the tax representative appointed by the foreign business is located
- Or, failing that, the place of the centers of main interest (the place of the central administration of that business)
TGAP declaration is made via this form:
TGAP Annual Declaration: Form 2020-TGAP-SD (Cerfa No 16045)
Warning
The declaration must be accompanied by the payment of the TGAP due for the year of cessation of activity.
No advance payment shall be due in the event of total cessation of activity before the deadline for the declaration of the advance payment.
The return is filed with one of the following organizations on which your company depends:
- Company Tax Service (SIE)
Online tax account for professionals (EFI mode)
- Large companies Directorate (GID)
Who shall I contact
Large companies Directorate (GID)
The GIP is the single tax interlocutor for businesses whose turnover or total gross assets are at least EUR 400 million.
By E-mail
dge@dgfip.finances.gouv.fr
By mail
8, rue Courtois - 93505 Pantin cedex
By telephone
+ 33 1 49 91 15 05
By fax
+33 1 49 91 12 22
Please note
The adjustment shall normally apply where the cessation of activity occurs between the date of payment of the advance payment and the date of lodging of the declaration.
Fusion-absorption
The procedure to be followed depends on:
- The date of the merger-absorption
- If the absorbing business was itself liable to the TGAP before the merger-absorption operation
absorbent business liable to TGAP before melting-absorption
Merger-absorption between 1 January and the filing date of the TGAP declaration
The absorbent business transmits a annual joint TGAP declaration covering the activities of the two businesses over the previous year.
The amount of TGAP calculated for the preceding year relating to the activity of the business absorbed shall be added to that of the absorbing business.
In its annual declaration for the TGAP of the year following that of the merger, the absorbent business should add to its own activity that of the absorbed business of 1er January of the previous year to the effective date of the merger.
Example :
Businesses A and B are subject to payment of the TGAP.
Business A absorbed business B. The merger-absorption took place on February 2, 2024.
Business A shall be subject to the quarterly standard actual regime. It must therefore pay the TGAP between April 15 and 24.
The TGAP for 2023 is paid between April 15 and 24, 2024 by business A. Its amount is calculated and paid from the activity of businesses A and B in 2023.
The TGAP for 2024 will be paid between April 15 and 24, 2025 by business A. Its amount will be calculated and paid from the activity of business A during the year 2024, plus the activity of business B before the merger, from January 1 to February 2, 2024.
Merger-absorption between the filing date of the TGAP declaration and 31 December
The business absorbed paid the TGAP linked to its activities for the previous year.
The acquiring business paid the APTT associated with its activities for the previous year.
In his annual declaration for the TGAP of the year following that of the merger, the absorbent business should add to its own activity that of the absorbed business of 1er January of the previous year to the effective date of the merger.
Example :
Businesses A and B are subject to payment of the TGAP.
Businesses A and B shall be subject to the quarterly standard actual regime. They must therefore pay the TGAP between April 15 and 24.
Business A absorbed business B. The merger-absorption took place on September 2, 2023.
The TGAP for 2022 was paid between April 15 and 24, 2023 by each of businesses A and B for their respective activities.
The TGAP for 2023 will be paid between April 15 and 24, 2024 by business A. Its amount will be calculated and paid from the activity of business A during the year 2023, plus the activity of business B before the merger, from January 1 to September 2, 2023.
absorbent business not liable to the TGAP before melting-absorption
The absorbent business transmits a TGAP annual declaration including the activity of the business absorbed in the previous year.
The amount of TGAP shall be calculated and paid in respect of the preceding year by the acquiring business.
The acquiring business will have to make an annual declaration for the TGAP of the year following that of the merger, taking into account the activity of the business absorbed on 1er January of the previous year to the effective date of the merger.
Example :
Business A is not subject to the payment of the TGAP for its activities occurring prior to the merger-absorption.
Business B is subject to the payment of the TGAP for its activities occurring before the merger-absorption.
Business A absorbed business B. The merger-absorption took place on September 2, 2023. Business A is subject to the TGAP as of September 2, 2023, following the merger.
The TGAP for 2023 will be paid in 2024 by business A. Its amount will be calculated and paid from pre-merger business B activity from January 1 to September 2, 2023, plus business A activity since September 2, 2023.
Emissions TGAP
The pollutant emissions component of the TGAP applies to registered or licensed installations for the protection of the environment (PCI) that emit polluting substances.
Products concerned
The component of TGAP on emissions of pollutants concerns the following substances:
- Sulfur oxides and other sulfur compounds
- Nitrogen oxide and other oxygen compounds of nitrogen (except nitrous oxide) generated by combustion plants for any type of fuel or by industrial processes
- Nitrous oxide
- Hydrochloric acid
- Non-methane hydrocarbons, solvents and other volatile organic compounds
- Benzene
- Polycyclic aromatic hydrocarbons (known as PAH 4): benzo[a]pyrene, benzo[b]fluoranthene, benzo[k]fluoranthene and indeno[1,2,3-cd]pyrene
- Arsenic
- Mercury
- Selenium
- Lead
- Zinc
- Chromium
- Copper
- Nickel
- Cadmium
- Vanadium
- Total suspended dust discharged into the atmosphere through devices designed for its discharge: particles with a diameter of between 2,5 and 10 micrometers (called PM 10) and particles with a diameter of less than 2,5 micrometers (called PM 2.5)
Affected installations
The component of the TGAP on emissions of polluting substances concerns each classified installation for environmental protection (ICPE) subject to registration or authorisation who meets at least one of the following conditions :
- Combustion plant maximum heat output 20 megawatts (MW) or more
- Waste heat treatment plant with a treatment capacity of at least 3 tons per hour
- Installation with an annual emissions threshold exceeding at least one TGAP pollutant emissions threshold
Please note
With the exception of suspended dust, account shall be taken of all related equipment or installations (other than combustion or thermal treatment of household waste) which contribute to emissions of substances into the atmosphere.
In the case of suspended dusts, only those emitted by means of devices designed for their removal shall be considered.
Excluded installations
Some facilities are not submitted the pollutant emissions component of the TGAP, although they meet the criteria indicated. These facilities include:
- Storage or heat treatment facilities exclusively used for waste generated by the operator
- Installations for the injection of authorized industrial effluents into the geological structure called Cretace 4000 in the Lacq region (Pyrénées-Atlantiques)
The TGAP on pollutant emissions must be paid for emissions of certain polluting substances in France.
Emission of polluting substances
The tax is payable by the operators ofclassified installations for the protection of the environment (PCI) concerned by the pollutant emissions component of the TGAP.
It is due when polluting substances are emitted into the atmosphere by the installations concerned.
Territory subject to TGAP
The pollutant emission component of the TGAP applies to installations located in France (metropolitan France, overseas departments and regions (Drom), Monaco).
Tariffs for the Emissions of Polluting Substances Component of the TGAP
The amount of the component of the TGAP on emissions of polluting substances shall be calculated on the basis of the mass, expressed in tons or kilogramssubstances emitted into the atmosphere by the installations concerned. As the APTT is due per year, the substances concerned must be accounted for by calendar year.
Its price depends on the substances and the type of installation considered:
- For combustion and domestic waste treatment plants subject to the TGAP, the total emission mass for each of the taxable substancesexcept for total suspended dust. These are taxable only if the threshold of 5 tons per year is exceeded.
- For other installations, consideration shall be given to the total mass of the emissions of only those substances for which the threshold for liability is exceeded. For each substance exceeding the threshold, the amount of the APTT shall be calculated taking into account the total mass of the substance emitted by the installation.
For the purpose of calculating the amount of the TGAP, each substance is considered separately. If the liability threshold is exceeded, the TGAP is due.
Please note
The mass of nitrogen oxides and other oxygen compounds of nitrogen, except for nitrous oxide, is expressed as nitrogen dioxide equivalent. It corresponds to the sum of the mixture ratio by volume (ppbv) of nitric oxide (nitric oxide) and nitrogen dioxide, expressed in units of concentration by mass of nitrogen dioxide (µg/m³).
The tariff for the component of the TGAP on emissions of polluting substances is based on a scale published in the official fiscal bulletin - Taxes (Bofip).
Rates for 2024 are as follows:
Pollutant emitted into the atmosphere | Threshold of liability (per year) | Rate |
|---|---|---|
Sulfur oxides and other sulfur compounds | 150 tons | €155.84 per ton |
Nitrogen oxides and other oxygen compounds of nitrogen (except nitrous oxide) | 150 tons | €188.11 per ton |
Nitrous oxide | 150 tons | €79.59 per ton |
Hydrochloric acid | 150 tons | €53.04 per ton |
Non-methane hydrocarbons, solvents and other volatile organic compounds | 150 tons | €155.84 per ton |
Total suspended dust | 5 tons | €297.76 per ton |
Benzene | 1,000 kg | €5.74 per kg |
Polycyclic aromatic hydrocarbons (PAH 4) | 50 kg | €57.3 per kg |
Arsenic | 20 kg | €572.9 per kg |
Mercury | 10 kg | €1145.77 per kg |
Selenium | 20 kg | €572.9 per kg |
Lead | 200 kg | €11.24 per kg |
Zinc | 200 kg | €5.62 per kg |
Chromium | 100 kg | €22.49 per kg |
Copper | 100 kg | €5.62 per kg |
Nickel | 50 kg | €112.44 per kg |
Cadmium | 10 kg | €562.22 per kg |
Vanadium | 10 kg | €5.62 per kg |
Deduction of donations to approved monitoring associations (AASQAs)
Deductibility of the donation
The operator of a TGAP facility may to deduct from the amount of the component of the TGAP due in respect of pollutant emissions contributions or gifts of any kind to approved air quality monitoring associations (AASQAs).
This deduction applies when all of the following conditions have been completed:
- The operator is a member of the beneficiary AASQA.
- The facility is located in the supervised area of the beneficiary AASQA.
- The contributions or donations occurred within 12 months of the deadline for the submission of the TGAP declaration.
Donations made in kind are deductible only in the case of donations of equipment useful for measuring air quality. The deductible value of the gift shall be calculated on the basis of the minimum of the carrying amount of that equipment or of the real market value if it is lower.
List of Approved Air Quality Monitoring Associations (AASQA)
Central Air Quality Monitoring Laboratory (LCSQA)
Pour en savoir plus
Maximum limit for deduction of gift
For each calendar year for which the component of the TGAP is reported and for each installation, the deduction may not exceed the greater of:
- Or the sum of €171,000, within the limit of the amount of the component of the TGAP due in respect of the emissions of that installation before deduction
- Either 25% the amount of the component of the TGAP due in respect of the emissions of that installation before deduction
Implementation of the deduction
The deduction is made on the return filed in respect of a particular year in which the tax is to be paid, if the donations are paid during the 12 months preceding the deadline for the submission of such a declaration.
Thus, surplus donations cannot be deducted from the payment of the YMPE for a future year, as the donation will be more than 12 months before the deadline for filing the YMPE return.
The deduction can also be made on the advance of the APTT component that the operator must pay in October. This applies only if the gift predates the payment of the deposit and occurs within 12 months of the deadline for filing the return. The operator may take into account any contributions and gifts that he anticipates to make before filing the return.
All TGAP components must be reported and paid by calendar year. The procedures are the same for the four components. They must be reported and paid at the same time.
The YMPE to be paid for a given calendar year is paid by the debtors in the form of a single annual installment. This advance payment must be made spontaneously each year in which the TGAP is due. An adjustment is made the following year.
The deposit and adjustment of the TGAP are payable only online. The return is filed with one of the following organizations on which your company depends:
- Company Tax Service (SIE) (the Foreign company Tax Service (SIE) is available at the same link):
Online tax account for professionals (EFI mode)
- Major companies Directorate (GID):
Who shall I contact
Large companies Directorate (GID)
The GIP is the single tax interlocutor for businesses whose turnover or total gross assets are at least EUR 400 million.
By E-mail
dge@dgfip.finances.gouv.fr
By mail
8, rue Courtois - 93505 Pantin cedex
By telephone
+ 33 1 49 91 15 05
By fax
+33 1 49 91 12 22
Payment and reporting depend on your tax system.
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Simplified system of taxation
The simplified tax scheme for the period 2023-2025 concerns companies whose annual turnover excluding taxes is less than :
- €840,000 for sales of goods, objects, supplies and foodstuffs to be taken away or consumed on the spot, supply of accommodation (excluding furnished rentals, furnished tourist accommodation, country cottages and bed and breakfasts)
- €254,000 for service provision activities
Payment of VAT by installment
The TGAP must be paid by a single advance payment before 24 October of the year in which the tax is due. Example: October 23, 2023 for the 2023 YMPE.
The amount of the advance payment, for each component except the one on polluting emissions, shall be equal to amount paid for the same component in the previous calendar year, increased by a proportion equal to growth rate of the consumer price index excluding tobacco in the penultimate year.
The consumer price index of all households in France on the total excluding tobacco published by the Institut national de la statistician et des études économique for the year 2022 is 111.24 (increase of 11.24%).
Example :
During 2019, company A, which was subject to the TGAP for deliveries of extraction materials, paid an amount of €400 in total.
The advance payment for the 2020 TGAP is equal to the amount of the TGAP due in 2019 plus the change in the consumer price index between 2017 and 2018, i.e 1.6% . The amount of the advance payment due in 2020 is therefore €406.40.
Reporting and regularization of the TGAP the following year
The TGAP must be declared and regularized at the latest:
- Where the accounting year coincides with the calendar year, the second day elaborate after 1er May of the year following the year for which the tax is to be paid. Example: No later than May 3, 2024 for the TGAP due for 2023.
- Where the accounting year does not coincide with the calendar year, within 3 months of the end of that financial year. Example: No later than September 30, 2024 for the YMPE due for the accounting year extending from 1er July 2023 to June 30, 2024.
The annual TGAP declaration is entered on the annual balance declaration via this form:
TGAP Annual Declaration: Form 2020-TGAP-SD (Cerfa No 16045)
Warning
The TGAP annual declaration must be accompanied by regularization.
If the prepayment paid is less than the amount of the TGAP due for the same year, the company must pay the difference between the two amounts.
If the prepayment paid is greater than the amount of the TGAP due for the same year, the difference between the two amounts will be attributed to the future prepayment for the following year. On request from the tax authorities, this difference can be refunded to you.
Normal effective taxation system
The standard tax regime for the period 2023-2025 concerns companies with an annual duty-free turnover above:
- €840,000 for sales of goods, objects, supplies and foodstuffs to be taken away or consumed on the spot, supply of accommodation (excluding furnished rentals, furnished tourist accommodation, country cottages and bed and breakfasts)
- €254,000 for service provision activities
Payment of VAT by installment
The TGAP must be paid by a single advance payment between 15 and 24 October of the year in which the tax is due. Example: between October 15 and 24, 2023 for the TGAP due for 2023.
The amount of the advance payment, for each component except the one on polluting emissions, shall be equal to amount paid for the same component in the previous calendar year, increased by a proportion equal to growth rate of the consumer price index excluding tobacco in the penultimate year.
The consumer price index of all households in France on the total excluding tobacco published by the Institut national de la statistician et des études économique for the year 2022 is 111.24 (increase of 11.24%).
Example :
During 2019, company A, which was subject to the TGAP for deliveries of extraction materials, paid an amount of €400 in total.
The advance payment for the 2020 TGAP is equal to the amount of the TGAP due in 2019 plus the change in the consumer price index between 2017 and 2018, i.e. 1,60 %. The amount of the advance payment due in 2020 is therefore €406.40.
Reporting and regularization of the TGAP the following year
The TGAP must be declared and regularized:
- Either between 15 and 24 May of the year following the year for which the tax is to be paid for the parties liable under the monthly normal actual diet. Example: between May 15 and 24, 2024 for the TGAP due for 2023.
- Either between 15 and 24 April of the year following the year for which the tax is to be paid for the parties liable under the quarterly normal real speed. Example: between April 15 and 24, 2024 for the TGAP due for 2023.
The annual TGAP declaration is entered on the annual balance declaration via this form:
TGAP Annual Declaration: Form 2020-TGAP-SD (Cerfa No 16045)
Warning
The TGAP annual declaration must be accompanied by regularization.
If the prepayment paid is less than the amount of the TGAP due for the same year, the company must pay the difference between the two amounts.
If the prepayment paid is greater than the amount of the TGAP due for the same year, the difference between the two amounts will be attributed to the future prepayment for the following year. On request from the tax authorities, this difference can be refunded to you.
Other taxation systems
Companies which are not subject to the ordinary effective system of taxation or to the simplified system of taxation are affected by this situation. These companies include:
- Companies subject to the exemption from VAT
- Companies not identified for VAT purposes in France
Payment of VAT by installment
The TGAP must be paid by a single advance payment before 25 October of the year in which the tax is due. Example: October 24, 2023 for the 2023 YMPE.
The amount of the advance payment, for each component except the one on polluting emissions, shall be equal to amount paid for the same component in the previous calendar year, increased by a proportion equal to growth rate of the consumer price index excluding tobacco in the penultimate year.
The consumer price index of all households in France on the total excluding tobacco published by the Institut national de la statistician et des études économique for the year 2022 is 111.24 (increase of 11.24%).
Example :
During 2023, company A, which was subject to the TGAP for deliveries of extraction materials, paid an amount of €400 in total.
The advance payment for the 2024 TGAP is equal to the amount of the TGAP due in 2023 plus the change in the consumer price index in 2022, i.e 11.24%. The amount of the advance payment due in 2020 is therefore €444.96.
Reporting and regularization of the TGAP the following year
The TGAP must be declared and regularized no later than 25 April of the year following the year for which the tax is to be paid. Example: No later than April 25, 2024 for the TGAP due for 2023.
The annual TGAP declaration is entered on the annual balance declaration via this form:
TGAP Annual Declaration: Form 2020-TGAP-SD (Cerfa No 16045)
Warning
The TGAP annual declaration must be accompanied by regularization.
If the prepayment paid is less than the amount of the TGAP due for the same year, the company must pay the difference between the two amounts.
If the prepayment paid is greater than the amount of the TGAP due for the same year, the difference between the two amounts will be attributed to the future prepayment for the following year. On request from the tax authorities, this difference can be refunded to you.
Those liable for payment of VAT must keep all the relevant supporting documents to justify the information given on the declaration.
This information must be provided as soon as the administration has made its first request.
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Termination of activity
In the event of cessation of activity, in particular of judicial reorganization or liquidation, TGAP declaration must be filed within one of the following deadlines:
- That is 30 days for companies subject to the ordinary effective tax system
- 60 days for companies subject to the simplified real system of taxation or otherwise.
That date shall be determined from the date of cessation registered at the Registry of the Commercial Court:
- The place where the establishment is situated
- The place where the tax representative appointed by the foreign business is located
- Or, failing that, the place of the centers of main interest (the place of the central administration of that business)
TGAP declaration is made via this form:
TGAP Annual Declaration: Form 2020-TGAP-SD (Cerfa No 16045)
Warning
The declaration must be accompanied by the payment of the TGAP due for the year of cessation of activity.
No advance payment shall be due in the event of total cessation of activity before the deadline for the declaration of the advance payment.
The return is filed with one of the following organizations on which your company depends:
- Company Tax Service (SIE)
Online tax account for professionals (EFI mode)
- Large companies Directorate (GID)
Who shall I contact
Large companies Directorate (GID)
The GIP is the single tax interlocutor for businesses whose turnover or total gross assets are at least EUR 400 million.
By E-mail
dge@dgfip.finances.gouv.fr
By mail
8, rue Courtois - 93505 Pantin cedex
By telephone
+ 33 1 49 91 15 05
By fax
+33 1 49 91 12 22
Please note
The adjustment shall normally apply where the cessation of activity occurs between the date of payment of the advance payment and the date of lodging of the declaration.
Fusion-absorption
The procedure to be followed depends on:
- The date of the merger-absorption
- If the absorbing business was itself liable to the TGAP before the merger-absorption operation
absorbent business liable to TGAP before melting-absorption
Merger-absorption between 1 January and the filing date of the TGAP declaration
The absorbent business transmits a annual joint TGAP declaration covering the activities of the two businesses over the previous year.
The amount of TGAP calculated for the preceding year relating to the activity of the business absorbed shall be added to that of the absorbing business.
In its annual declaration for the TGAP of the year following that of the merger, the absorbent business should add to its own activity that of the absorbed business of 1er January of the previous year to the effective date of the merger.
Example :
Businesses A and B are subject to payment of the TGAP.
Business A absorbed business B. The merger-absorption took place on February 2, 2024.
Business A shall be subject to the quarterly standard actual regime. It must therefore pay the TGAP between April 15 and 24.
The TGAP for 2023 is paid between April 15 and 24, 2024 by business A. Its amount is calculated and paid from the activity of businesses A and B in 2023.
The TGAP for 2024 will be paid between April 15 and 24, 2025 by business A. Its amount will be calculated and paid from the activity of business A during the year 2024, plus the activity of business B before the merger, from January 1 to February 2, 2024.
Merger-absorption between the filing date of the TGAP declaration and 31 December
The business absorbed paid the TGAP linked to its activities for the previous year.
The acquiring business paid the APTT associated with its activities for the previous year.
In his annual declaration for the TGAP of the year following that of the merger, the absorbent business should add to its own activity that of the absorbed business of 1er January of the previous year to the effective date of the merger.
Example :
Businesses A and B are subject to payment of the TGAP.
Businesses A and B shall be subject to the quarterly standard actual regime. They must therefore pay the TGAP between April 15 and 24.
Business A absorbed business B. The merger-absorption took place on September 2, 2023.
The TGAP for 2022 was paid between April 15 and 24, 2023 by each of businesses A and B for their respective activities.
The TGAP for 2023 will be paid between April 15 and 24, 2024 by business A. Its amount will be calculated and paid from the activity of business A during the year 2023, plus the activity of business B before the merger, from January 1 to September 2, 2023.
absorbent business not liable to the TGAP before melting-absorption
The absorbent business transmits a TGAP annual declaration including the activity of the business absorbed in the previous year.
The amount of TGAP shall be calculated and paid in respect of the preceding year by the acquiring business.
The acquiring business will have to make an annual declaration for the TGAP of the year following that of the merger, taking into account the activity of the business absorbed on 1er January of the previous year to the effective date of the merger.
Example :
Business A is not subject to the payment of the TGAP for its activities occurring prior to the merger-absorption.
Business B is subject to the payment of the TGAP for its activities occurring before the merger-absorption.
Business A absorbed business B. The merger-absorption took place on September 2, 2023. Business A is subject to the TGAP as of September 2, 2023, following the merger.
The TGAP for 2023 will be paid in 2024 by business A. Its amount will be calculated and paid from pre-merger business B activity from January 1 to September 2, 2023, plus business A activity since September 2, 2023.
TGAP detergents
The laundry component of the TGAP is applicable to companies that first deliver or use laundry detergents, auxiliary washing preparations, fabric softeners or fabric softeners.
Products concerned
The TGAP component on laundry detergents, auxiliary washing preparations, fabric softeners or fabric softeners concerns the following products:
- Washing preparations of a kind falling within the categories NC 3402 20 90 of the nomenclature in the case of products put up in retail containers, and NC 3402 90 90 for the others. These include:
- Preparations with a basis of surfactants (detergents): detergents, dishwashing liquids, dishwasher products, single-dose tablets
- Auxiliary washing preparations used for soaking (pre-washing), rinsing or bleaching laundry, washing dishes and kitchen utensils
- Dry-cleaning products for washing laundry
- Softening agents for laundry covered by subheadings CN 3809 10 10 to 3809 91 00.
Excluded Products
The following products are not affected by this component of the TGAP:
- Cleaning preparations and products intended for the maintenance of floors, windows or any other surface which fall within one of the two subheadings NC 3402 20 90 and NC 3402 90 90 of the nomenclature. Where a product can be used as a laundry preparation or as a cleaning preparation, it shall be taxed only if the function ‘laundry preparation’ is the most important. If neither of the two functions is more decisive than the other, the product is not taxed.
- Products falling within headings CN 3809 10 10 to CN 3809 91 00 which are intended for use in laundry but which have other functions (dyeing accelerators, coloring agents, etc.) or are intended for other products (paper industry, leather industry, etc.)
Triggering TGAP submission
First delivery or use
The tax is due by the company making the first delivery of taxable products or their first use.
Only deliveries during which the products change ownership are concerned. They can be free (donations) or paid. Transporting the product without changing ownership does not trigger TGAP submission. Neither do losses and thefts.
Territory subject to TGAP
The country of origin of the product has no influence on the payment of the VAT.
The laundry component of TGAP is due when:
- In case of transport or dispatch to the purchaser, the starting point is in France (Metropolitan France, overseas departments and regions (Drom), Monaco), except in cases where the seller carries out himself or assumes responsibility for transport to the foreigner
- In case of transport or dispatch to the purchaser, the departure point is located outside France (Metropolitan France, Roma, Monaco), to France, as part of a sale for a non-business user
- In the absence of transport or dispatch to the purchaser, the products are located in France (Metropolitan France, Drom, Monaco) at the time of delivery (change of ownership)
- When the products are located in France (Metropolitan France, Roma, Monaco) when in use
Where the same taxable product is delivered several times in France, only the first delivery is subject to the TGAP.
Suspension of the TGAP for certain exports
Conditions for suspension
There is a case where the payment of the extraction materials component of the TGAP can be suspended.
The 3 following conditions must be reunited, for each taxable product of each delivery :
- Delivery is the first delivery in France.
- This delivery is made to the benefit of a company that is destined for shipment or transport outside France.
- The beneficiary shall draw up, at the latest on the date of invoicing, a certificate stating that the suspension arrangements have been applied and certifying that the product is intended to be dispatched or transported outside France.
The certificate shall follow the following format:
A single certificate may be created for all identical products delivered at the same time.
A single certificate may also be issued for all deliveries relating to identical products made during the same month between the same 2 companies. In this case, the certificate must be issued on the date of the last invoice for these deliveries.
In all cases, each certificate must be issued in two copies, one of which is kept by the beneficiary, and the other is given to the company transferring the materials.
Suspend End
The suspension of payment of the TGAP is valid as long as the products are intended for shipment or transport outside France. If this shipment or transport takes place, the TGAP does not have to be paid.
The suspension of payment of the TGAP stops and the TGAP is due in the following cases :
- Delivery by the beneficiary of the products when the places of departure and destination are located in France (metropolitan France, Drom, Monaco)
- Use of products in France (Metropolitan France, Drom, Monaco) by the beneficiary company
- Allocation of products to another use by the beneficiary
- Modification of taxable products, including depackaging or addition of other substances
- An event that makes it impossible to ship or transport taxable goods outside France, such as the loss or destruction of the goods
Please note
The fact of suspending payment of the TGAP does not change its tariff : the first delivery is always considered in the calculation of the amount to be paid.
For example, if the first delivery is not in the same year as the year in which the TGAP is paid, the amount payable will be calculated from the tariff for the year of the first delivery.
The tariff for the laundry component of the TGAP is based on scale published in the official fiscal bulletin - Taxes (Bofip).
The amount of the TGAP component on laundry detergents is calculated on the basis of the mass, expressed in tons, of the products concerned. This is the net mass of the products, excluding packaging and containers.
Its price depends on the phosphate content of the products concerned. This content is obtained by multiplying the phosphorus oxide content of the product by 1.73.
Its amount for 2024 is:
- €48.46 per ton, for detergents containing less than 5% of weight
- €208.79 per ton, for detergents containing between 5% and 30% of weight
- €348 per ton, for detergents containing more than 30% of weight
All TGAP components must be reported and paid by calendar year. The procedures are the same for the four components. They must be reported and paid at the same time.
The YMPE to be paid for a given calendar year is paid by the debtors in the form of a single annual installment. This advance payment must be made spontaneously each year in which the TGAP is due. An adjustment is made the following year.
The deposit and adjustment of the TGAP are payable only online. The return is filed with one of the following organizations on which your company depends:
- Company Tax Service (SIE) (the Foreign company Tax Service (SIE) is available at the same link):
Online tax account for professionals (EFI mode)
- Major companies Directorate (GID):
Who shall I contact
Large companies Directorate (GID)
The GIP is the single tax interlocutor for businesses whose turnover or total gross assets are at least EUR 400 million.
By E-mail
dge@dgfip.finances.gouv.fr
By mail
8, rue Courtois - 93505 Pantin cedex
By telephone
+ 33 1 49 91 15 05
By fax
+33 1 49 91 12 22
Payment and reporting depend on your tax system.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Simplified system of taxation
The simplified tax scheme for the period 2023-2025 concerns companies whose annual turnover excluding taxes is less than :
- €840,000 for sales of goods, objects, supplies and foodstuffs to be taken away or consumed on the spot, supply of accommodation (excluding furnished rentals, furnished tourist accommodation, country cottages and bed and breakfasts)
- €254,000 for service provision activities
Payment of VAT by installment
The TGAP must be paid by a single advance payment before 24 October of the year in which the tax is due. Example: October 23, 2023 for the 2023 YMPE.
The amount of the advance payment, for each component except the one on polluting emissions, shall be equal to amount paid for the same component in the previous calendar year, increased by a proportion equal to growth rate of the consumer price index excluding tobacco in the penultimate year.
The consumer price index of all households in France on the total excluding tobacco published by the Institut national de la statistician et des études économique for the year 2022 is 111.24 (increase of 11.24%).
Example :
During 2019, company A, which was subject to the TGAP for deliveries of extraction materials, paid an amount of €400 in total.
The advance payment for the 2020 TGAP is equal to the amount of the TGAP due in 2019 plus the change in the consumer price index between 2017 and 2018, i.e 1.6% . The amount of the advance payment due in 2020 is therefore €406.40.
Reporting and regularization of the TGAP the following year
The TGAP must be declared and regularized at the latest:
- Where the accounting year coincides with the calendar year, the second day elaborate after 1er May of the year following the year for which the tax is to be paid. Example: No later than May 3, 2024 for the TGAP due for 2023.
- Where the accounting year does not coincide with the calendar year, within 3 months of the end of that financial year. Example: No later than September 30, 2024 for the YMPE due for the accounting year extending from 1er July 2023 to June 30, 2024.
The annual TGAP declaration is entered on the annual balance declaration via this form:
TGAP Annual Declaration: Form 2020-TGAP-SD (Cerfa No 16045)
Warning
The TGAP annual declaration must be accompanied by regularization.
If the prepayment paid is less than the amount of the TGAP due for the same year, the company must pay the difference between the two amounts.
If the prepayment paid is greater than the amount of the TGAP due for the same year, the difference between the two amounts will be attributed to the future prepayment for the following year. On request from the tax authorities, this difference can be refunded to you.
Normal effective taxation system
The standard tax regime for the period 2023-2025 concerns companies with an annual duty-free turnover above:
- €840,000 for sales of goods, objects, supplies and foodstuffs to be taken away or consumed on the spot, supply of accommodation (excluding furnished rentals, furnished tourist accommodation, country cottages and bed and breakfasts)
- €254,000 for service provision activities
Payment of VAT by installment
The TGAP must be paid by a single advance payment between 15 and 24 October of the year in which the tax is due. Example: between October 15 and 24, 2023 for the TGAP due for 2023.
The amount of the advance payment, for each component except the one on polluting emissions, shall be equal to amount paid for the same component in the previous calendar year, increased by a proportion equal to growth rate of the consumer price index excluding tobacco in the penultimate year.
The consumer price index of all households in France on the total excluding tobacco published by the Institut national de la statistician et des études économique for the year 2022 is 111.24 (increase of 11.24%).
Example :
During 2019, company A, which was subject to the TGAP for deliveries of extraction materials, paid an amount of €400 in total.
The advance payment for the 2020 TGAP is equal to the amount of the TGAP due in 2019 plus the change in the consumer price index between 2017 and 2018, i.e. 1,60 %. The amount of the advance payment due in 2020 is therefore €406.40.
Reporting and regularization of the TGAP the following year
The TGAP must be declared and regularized:
- Either between 15 and 24 May of the year following the year for which the tax is to be paid for the parties liable under the monthly normal actual diet. Example: between May 15 and 24, 2024 for the TGAP due for 2023.
- Either between 15 and 24 April of the year following the year for which the tax is to be paid for the parties liable under the quarterly normal real speed. Example: between April 15 and 24, 2024 for the TGAP due for 2023.
The annual TGAP declaration is entered on the annual balance declaration via this form:
TGAP Annual Declaration: Form 2020-TGAP-SD (Cerfa No 16045)
Warning
The TGAP annual declaration must be accompanied by regularization.
If the prepayment paid is less than the amount of the TGAP due for the same year, the company must pay the difference between the two amounts.
If the prepayment paid is greater than the amount of the TGAP due for the same year, the difference between the two amounts will be attributed to the future prepayment for the following year. On request from the tax authorities, this difference can be refunded to you.
Other taxation systems
Companies which are not subject to the ordinary effective system of taxation or to the simplified system of taxation are affected by this situation. These companies include:
- Companies subject to the exemption from VAT
- Companies not identified for VAT purposes in France
Payment of VAT by installment
The TGAP must be paid by a single advance payment before 25 October of the year in which the tax is due. Example: October 24, 2023 for the 2023 YMPE.
The amount of the advance payment, for each component except the one on polluting emissions, shall be equal to amount paid for the same component in the previous calendar year, increased by a proportion equal to growth rate of the consumer price index excluding tobacco in the penultimate year.
The consumer price index of all households in France on the total excluding tobacco published by the Institut national de la statistician et des études économique for the year 2022 is 111.24 (increase of 11.24%).
Example :
During 2023, company A, which was subject to the TGAP for deliveries of extraction materials, paid an amount of €400 in total.
The advance payment for the 2024 TGAP is equal to the amount of the TGAP due in 2023 plus the change in the consumer price index in 2022, i.e 11.24%. The amount of the advance payment due in 2020 is therefore €444.96.
Reporting and regularization of the TGAP the following year
The TGAP must be declared and regularized no later than 25 April of the year following the year for which the tax is to be paid. Example: No later than April 25, 2024 for the TGAP due for 2023.
The annual TGAP declaration is entered on the annual balance declaration via this form:
TGAP Annual Declaration: Form 2020-TGAP-SD (Cerfa No 16045)
Warning
The TGAP annual declaration must be accompanied by regularization.
If the prepayment paid is less than the amount of the TGAP due for the same year, the company must pay the difference between the two amounts.
If the prepayment paid is greater than the amount of the TGAP due for the same year, the difference between the two amounts will be attributed to the future prepayment for the following year. On request from the tax authorities, this difference can be refunded to you.
Those liable for payment of VAT must keep all the relevant supporting documents to justify the information given on the declaration.
This information must be provided as soon as the administration has made its first request.
Each company paying the TGAP on laundry must keep detailed accounts of the products which it manages and which are subject to that tax. This accounting must detail monthly and for each set of identical products:
- Quantities of products taxed, their price list and the associated tax amount
- The quantities of products subject to VAT which have been exempted from tax or delivered under suspension of tax. The amount of tax that would have been charged to them in the absence of exemption or suspension must also be indicated.
- Quantities of products subject to the TGAP that are no longer available to taxpayers (e.g. losses, theft, transformation into other products, taxable products delivered but which had already been first delivered when acquired). The amount of tax that would have been charged to them if they had been the subject of a first delivery must be indicated.
- For the beneficiaries of the suspension scheme, the quantities of products subject to the TGAP acquired under suspension of tax and the copy of the certificate they have kept
This information must be provided on request to the control officers of the TGAP component (Customs).
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Termination of activity
In the event of cessation of activity, in particular of judicial reorganization or liquidation, TGAP declaration must be filed within one of the following deadlines:
- That is 30 days for companies subject to the ordinary effective tax system
- 60 days for companies subject to the simplified real system of taxation or otherwise.
That date shall be determined from the date of cessation registered at the Registry of the Commercial Court:
- The place where the establishment is situated
- The place where the tax representative appointed by the foreign business is located
- Or, failing that, the place of the centers of main interest (the place of the central administration of that business)
TGAP declaration is made via this form:
TGAP Annual Declaration: Form 2020-TGAP-SD (Cerfa No 16045)
Warning
The declaration must be accompanied by the payment of the TGAP due for the year of cessation of activity.
No advance payment shall be due in the event of total cessation of activity before the deadline for the declaration of the advance payment.
The return is filed with one of the following organizations on which your company depends:
- Company Tax Service (SIE)
Online tax account for professionals (EFI mode)
- Large companies Directorate (GID)
Who shall I contact
Large companies Directorate (GID)
The GIP is the single tax interlocutor for businesses whose turnover or total gross assets are at least EUR 400 million.
By E-mail
dge@dgfip.finances.gouv.fr
By mail
8, rue Courtois - 93505 Pantin cedex
By telephone
+ 33 1 49 91 15 05
By fax
+33 1 49 91 12 22
Please note
The adjustment shall normally apply where the cessation of activity occurs between the date of payment of the advance payment and the date of lodging of the declaration.
Fusion-absorption
The procedure to be followed depends on:
- The date of the merger-absorption
- If the absorbing business was itself liable to the TGAP before the merger-absorption operation
absorbent business liable to TGAP before melting-absorption
Merger-absorption between 1 January and the filing date of the TGAP declaration
The absorbent business transmits a annual joint TGAP declaration covering the activities of the two businesses over the previous year.
The amount of TGAP calculated for the preceding year relating to the activity of the business absorbed shall be added to that of the absorbing business.
In its annual declaration for the TGAP of the year following that of the merger, the absorbent business should add to its own activity that of the absorbed business of 1er January of the previous year to the effective date of the merger.
Example :
Businesses A and B are subject to payment of the TGAP.
Business A absorbed business B. The merger-absorption took place on February 2, 2024.
Business A shall be subject to the quarterly standard actual regime. It must therefore pay the TGAP between April 15 and 24.
The TGAP for 2023 is paid between April 15 and 24, 2024 by business A. Its amount is calculated and paid from the activity of businesses A and B in 2023.
The TGAP for 2024 will be paid between April 15 and 24, 2025 by business A. Its amount will be calculated and paid from the activity of business A during the year 2024, plus the activity of business B before the merger, from January 1 to February 2, 2024.
Merger-absorption between the filing date of the TGAP declaration and 31 December
The business absorbed paid the TGAP linked to its activities for the previous year.
The acquiring business paid the APTT associated with its activities for the previous year.
In his annual declaration for the TGAP of the year following that of the merger, the absorbent business should add to its own activity that of the absorbed business of 1er January of the previous year to the effective date of the merger.
Example :
Businesses A and B are subject to payment of the TGAP.
Businesses A and B shall be subject to the quarterly standard actual regime. They must therefore pay the TGAP between April 15 and 24.
Business A absorbed business B. The merger-absorption took place on September 2, 2023.
The TGAP for 2022 was paid between April 15 and 24, 2023 by each of businesses A and B for their respective activities.
The TGAP for 2023 will be paid between April 15 and 24, 2024 by business A. Its amount will be calculated and paid from the activity of business A during the year 2023, plus the activity of business B before the merger, from January 1 to September 2, 2023.
absorbent business not liable to the TGAP before melting-absorption
The absorbent business transmits a TGAP annual declaration including the activity of the business absorbed in the previous year.
The amount of TGAP shall be calculated and paid in respect of the preceding year by the acquiring business.
The acquiring business will have to make an annual declaration for the TGAP of the year following that of the merger, taking into account the activity of the business absorbed on 1er January of the previous year to the effective date of the merger.
Example :
Business A is not subject to the payment of the TGAP for its activities occurring prior to the merger-absorption.
Business B is subject to the payment of the TGAP for its activities occurring before the merger-absorption.
Business A absorbed business B. The merger-absorption took place on September 2, 2023. Business A is subject to the TGAP as of September 2, 2023, following the merger.
The TGAP for 2023 will be paid in 2024 by business A. Its amount will be calculated and paid from pre-merger business B activity from January 1 to September 2, 2023, plus business A activity since September 2, 2023.
TGAP extraction materials
The extraction materials component of the TGAP is applicable to companies that first deliver or use extraction materials (sands, stones, stones, etc.).
The component of the TGAP on Extraction Materials relates to materials that meet all of the following criteria :
- The largest size material is less than 125 mm (mm). Where a lot comprises materials meeting this size criterion and others not meeting it, the tax shall apply to that part of the lot for which the criterion is met.
- The process to obtain the material:
- Either is naturally in the form of mineral grains
- Either was obtained from crushed or fractionated rock
- The material corresponds to one of the following codes of the nomenclature :
- Natural sand (NC 2505)
- Pebbles, gravel and crushed stones (CN 2517 10)
- Granules, chips and powder of various stones (NC 2517 41, NC 2517 49)
- The material is used for (this is called the taxable uses):
- Let the manufacture of base layers (which includes the foundation layer and the base layer) and surface (which comprises the bonding layer and the bearing layer), and ballast installation, for buildings of all kinds (roads, car parks, etc.), excluding the manufacture of binder of asphalt
- Let the concrete making, including the manufacture of concrete components and excluding the manufacture of binder (cement, bitumen, tar, clay, various mineral additions, etc.)
- The material does not match to the following categories:
- Material from recycling operations
- Material composed of at least 97% silicon oxide (content calculated by mass, on dry product)
Triggering TGAP submission
First delivery or use
An extraction material becomes taxable as soon as it is used or intended for taxable use, at the time of its first delivery or use in France.
Only deliveries in which the materials change ownership are concerned. They can be free (donations) or paid. Transport of the material without change of ownership does not trigger submission to the TGAP.
The tax is payable by the company which first supplies or uses taxable extraction materials in the context of a transaction subject to TGAP.
Territory subject to TGAP
The extraction materials component of the TGAP is due when:
- In case of transport or dispatch to the purchaser, the starting point is in France (Metropolitan France, overseas departments and regions (Drom), Monaco), except in cases where the seller carries out the transport to the foreigner and in cases where the buyer pays the cost of the delivery abroad
- In case of transport or dispatch to the purchaser, the departure point is located outside France (Metropolitan France, Roma, Monaco), to France, as part of a sale for a non-business user
- In the absence of transport or dispatch to the purchaser, the materials are located in France (Metropolitan France, Drom, Monaco) at the time of delivery (change of ownership)
- The materials are located in France (Metropolitan France, Drom, Monaco) when used
Where the same taxable product is delivered several times in France, only the first delivery is subject to TGAP.
The country of origin of the extraction material has no influence on the payment of the TGAP.
Materials of uncertain, unknown or undetermined use
A material with an uncertain, unknown, undetermined or non-taxable use is not pitch subject to TGAP.
It becomes so when it is used for taxable use.
Suspension of the TGAP for certain exports
Conditions for suspension
There is a case where the payment of the extraction materials component of the TGAP can be suspended.
The following 3 conditions must be met, for each taxable material of each delivery:
- Delivery is the first delivery in France
- This delivery is to the benefit of a company that is destined for shipment or transport outside France
- The payee shall establish, no later than the date of invoicing, a certificate mentioning the use of the suspension system and certifying that the product is intended to be dispatched or transported outside France.
The certificate shall follow the following format:
A single certificate may be created for all identical products delivered at the same time.
A single certificate may also be issued for all deliveries relating to identical products made during the same month between the same 2 companies. In this case, the certificate must be issued on the date of the last invoice for these deliveries.
In all cases, each certificate must be issued in two copies, one of which is kept by the beneficiary, and the other is given to the company transferring the materials.
End of suspension
The suspension of payment of the TGAP is valid as long as the materials are destined for shipment or transport outside France. If this shipment or transport takes place, the TGAP does not have to be paid.
The suspension of TGAP payment stops and TGAP is due in the following cases:
- Delivery by the beneficiary of the materials when the places of departure and destination are located in France (Metropolitan France, overseas departments and regions, Monaco)
- Use of materials in France (Metropolitan France, overseas departments and regions, Monaco) by the beneficiary company
- Assignment of materials to another use by the beneficiary
- Modification of taxable products, including depackaging or addition of binder
- An event that makes it impossible to ship or transport taxable goods outside France, such as the loss or destruction of the goods
Please note
The fact of suspending payment of the TGAP does not change its tariff : the first delivery is always considered in the calculation of the amount to be paid.
For example, if the first delivery is not in the same year as the year in which the TGAP is paid, the amount payable will be calculated from the tariff for the year of the first delivery.
The tariff for the TGAP component on extraction materials is based on a scale published in the official fiscal bulletin - Taxes (Bofip).
The amount of the component of the TGAP on extraction materials is calculated on the basis of mass, expressed in tons, of the products concerned. This is the net mass of the products, excluding packaging and containers.
Its price for 2024 is €0.22 per ton.
All TGAP components must be reported and paid by calendar year. The procedures are the same for the four components. They must be reported and paid at the same time.
The YMPE to be paid for a given calendar year is paid by the debtors in the form of a single annual installment. This advance payment must be made spontaneously each year in which the TGAP is due. An adjustment is made the following year.
The deposit and adjustment of the TGAP are payable only online. The return is filed with one of the following organizations on which your company depends:
- Company Tax Service (SIE) (the Foreign company Tax Service (SIE) is available at the same link):
Online tax account for professionals (EFI mode)
- Major companies Directorate (GID):
Who shall I contact
Large companies Directorate (GID)
The GIP is the single tax interlocutor for businesses whose turnover or total gross assets are at least EUR 400 million.
By E-mail
dge@dgfip.finances.gouv.fr
By mail
8, rue Courtois - 93505 Pantin cedex
By telephone
+ 33 1 49 91 15 05
By fax
+33 1 49 91 12 22
Payment and reporting depend on your tax system.
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Simplified system of taxation
The simplified tax scheme for the period 2023-2025 concerns companies whose annual turnover excluding taxes is less than :
- €840,000 for sales of goods, objects, supplies and foodstuffs to be taken away or consumed on the spot, supply of accommodation (excluding furnished rentals, furnished tourist accommodation, country cottages and bed and breakfasts)
- €254,000 for service provision activities
Payment of VAT by installment
The TGAP must be paid by a single advance payment before 24 October of the year in which the tax is due. Example: October 23, 2023 for the 2023 YMPE.
The amount of the advance payment, for each component except the one on polluting emissions, shall be equal to amount paid for the same component in the previous calendar year, increased by a proportion equal to growth rate of the consumer price index excluding tobacco in the penultimate year.
The consumer price index of all households in France on the total excluding tobacco published by the Institut national de la statistician et des études économique for the year 2022 is 111.24 (increase of 11.24%).
Example :
During 2019, company A, which was subject to the TGAP for deliveries of extraction materials, paid an amount of €400 in total.
The advance payment for the 2020 TGAP is equal to the amount of the TGAP due in 2019 plus the change in the consumer price index between 2017 and 2018, i.e 1.6% . The amount of the advance payment due in 2020 is therefore €406.40.
Reporting and regularization of the TGAP the following year
The TGAP must be declared and regularized at the latest:
- Where the accounting year coincides with the calendar year, the second day elaborate after 1er May of the year following the year for which the tax is to be paid. Example: No later than May 3, 2024 for the TGAP due for 2023.
- Where the accounting year does not coincide with the calendar year, within 3 months of the end of that financial year. Example: No later than September 30, 2024 for the YMPE due for the accounting year extending from 1er July 2023 to June 30, 2024.
The annual TGAP declaration is entered on the annual balance declaration via this form:
TGAP Annual Declaration: Form 2020-TGAP-SD (Cerfa No 16045)
Warning
The TGAP annual declaration must be accompanied by regularization.
If the prepayment paid is less than the amount of the TGAP due for the same year, the company must pay the difference between the two amounts.
If the prepayment paid is greater than the amount of the TGAP due for the same year, the difference between the two amounts will be attributed to the future prepayment for the following year. On request from the tax authorities, this difference can be refunded to you.
Normal effective taxation system
The standard tax regime for the period 2023-2025 concerns companies with an annual duty-free turnover above:
- €840,000 for sales of goods, objects, supplies and foodstuffs to be taken away or consumed on the spot, supply of accommodation (excluding furnished rentals, furnished tourist accommodation, country cottages and bed and breakfasts)
- €254,000 for service provision activities
Payment of VAT by installment
The TGAP must be paid by a single advance payment between 15 and 24 October of the year in which the tax is due. Example: between October 15 and 24, 2023 for the TGAP due for 2023.
The amount of the advance payment, for each component except the one on polluting emissions, shall be equal to amount paid for the same component in the previous calendar year, increased by a proportion equal to growth rate of the consumer price index excluding tobacco in the penultimate year.
The consumer price index of all households in France on the total excluding tobacco published by the Institut national de la statistician et des études économique for the year 2022 is 111.24 (increase of 11.24%).
Example :
During 2019, company A, which was subject to the TGAP for deliveries of extraction materials, paid an amount of €400 in total.
The advance payment for the 2020 TGAP is equal to the amount of the TGAP due in 2019 plus the change in the consumer price index between 2017 and 2018, i.e. 1,60 %. The amount of the advance payment due in 2020 is therefore €406.40.
Reporting and regularization of the TGAP the following year
The TGAP must be declared and regularized:
- Either between 15 and 24 May of the year following the year for which the tax is to be paid for the parties liable under the monthly normal actual diet. Example: between May 15 and 24, 2024 for the TGAP due for 2023.
- Either between 15 and 24 April of the year following the year for which the tax is to be paid for the parties liable under the quarterly normal real speed. Example: between April 15 and 24, 2024 for the TGAP due for 2023.
The annual TGAP declaration is entered on the annual balance declaration via this form:
TGAP Annual Declaration: Form 2020-TGAP-SD (Cerfa No 16045)
Warning
The TGAP annual declaration must be accompanied by regularization.
If the prepayment paid is less than the amount of the TGAP due for the same year, the company must pay the difference between the two amounts.
If the prepayment paid is greater than the amount of the TGAP due for the same year, the difference between the two amounts will be attributed to the future prepayment for the following year. On request from the tax authorities, this difference can be refunded to you.
Other taxation systems
Companies which are not subject to the ordinary effective system of taxation or to the simplified system of taxation are affected by this situation. These companies include:
- Companies subject to the exemption from VAT
- Companies not identified for VAT purposes in France
Payment of VAT by installment
The TGAP must be paid by a single advance payment before 25 October of the year in which the tax is due. Example: October 24, 2023 for the 2023 YMPE.
The amount of the advance payment, for each component except the one on polluting emissions, shall be equal to amount paid for the same component in the previous calendar year, increased by a proportion equal to growth rate of the consumer price index excluding tobacco in the penultimate year.
The consumer price index of all households in France on the total excluding tobacco published by the Institut national de la statistician et des études économique for the year 2022 is 111.24 (increase of 11.24%).
Example :
During 2023, company A, which was subject to the TGAP for deliveries of extraction materials, paid an amount of €400 in total.
The advance payment for the 2024 TGAP is equal to the amount of the TGAP due in 2023 plus the change in the consumer price index in 2022, i.e 11.24%. The amount of the advance payment due in 2020 is therefore €444.96.
Reporting and regularization of the TGAP the following year
The TGAP must be declared and regularized no later than 25 April of the year following the year for which the tax is to be paid. Example: No later than April 25, 2024 for the TGAP due for 2023.
The annual TGAP declaration is entered on the annual balance declaration via this form:
TGAP Annual Declaration: Form 2020-TGAP-SD (Cerfa No 16045)
Warning
The TGAP annual declaration must be accompanied by regularization.
If the prepayment paid is less than the amount of the TGAP due for the same year, the company must pay the difference between the two amounts.
If the prepayment paid is greater than the amount of the TGAP due for the same year, the difference between the two amounts will be attributed to the future prepayment for the following year. On request from the tax authorities, this difference can be refunded to you.
Those liable for payment of VAT must keep all the relevant supporting documents to justify the information given on the declaration.
This information must be provided as soon as the administration has made its first request.
Each company paying the TGAP on the extraction materials must keep detailed records of the materials which it manages and which are subject to that tax. This accounting must detail monthly and for each set of identical products:
- Quantities of extractive materials taxed, their price list and the associated tax amount
- Materials subject to TGAP but exempted by reason of their use
- The quantities of materials subject to VAT which have been exempted from tax or delivered under suspension of tax. The amount of tax that would have been charged to them in the absence of exemption or suspension must also be indicated.
- Quantities of materials subject to the TGAP that are no longer available to taxpayers (e.g. losses, theft, transformation into other products, taxable products delivered but which had already been first delivered when acquired). The amount of tax that would have been charged to them if they had been the subject of a first delivery must be indicated.
- For the beneficiaries of the suspension scheme, the quantities of materials subject to the TGAP acquired under suspension of tax and the copy of the certificate they have kept
This information must be provided to the control officers of the TGAP component (Customs).
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Termination of activity
In the event of cessation of activity, in particular of judicial reorganization or liquidation, TGAP declaration must be filed within one of the following deadlines:
- That is 30 days for companies subject to the ordinary effective tax system
- 60 days for companies subject to the simplified real system of taxation or otherwise.
That date shall be determined from the date of cessation registered at the Registry of the Commercial Court:
- The place where the establishment is situated
- The place where the tax representative appointed by the foreign business is located
- Or, failing that, the place of the centers of main interest (the place of the central administration of that business)
TGAP declaration is made via this form:
TGAP Annual Declaration: Form 2020-TGAP-SD (Cerfa No 16045)
Warning
The declaration must be accompanied by the payment of the TGAP due for the year of cessation of activity.
No advance payment shall be due in the event of total cessation of activity before the deadline for the declaration of the advance payment.
The return is filed with one of the following organizations on which your company depends:
- Company Tax Service (SIE)
Online tax account for professionals (EFI mode)
- Large companies Directorate (GID)
Who shall I contact
Large companies Directorate (GID)
The GIP is the single tax interlocutor for businesses whose turnover or total gross assets are at least EUR 400 million.
By E-mail
dge@dgfip.finances.gouv.fr
By mail
8, rue Courtois - 93505 Pantin cedex
By telephone
+ 33 1 49 91 15 05
By fax
+33 1 49 91 12 22
Please note
The adjustment shall normally apply where the cessation of activity occurs between the date of payment of the advance payment and the date of lodging of the declaration.
Fusion-absorption
The procedure to be followed depends on:
- The date of the merger-absorption
- If the absorbing business was itself liable to the TGAP before the merger-absorption operation
absorbent business liable to TGAP before melting-absorption
Merger-absorption between 1 January and the filing date of the TGAP declaration
The absorbent business transmits a annual joint TGAP declaration covering the activities of the two businesses over the previous year.
The amount of TGAP calculated for the preceding year relating to the activity of the business absorbed shall be added to that of the absorbing business.
In its annual declaration for the TGAP of the year following that of the merger, the absorbent business should add to its own activity that of the absorbed business of 1er January of the previous year to the effective date of the merger.
Example :
Businesses A and B are subject to payment of the TGAP.
Business A absorbed business B. The merger-absorption took place on February 2, 2024.
Business A shall be subject to the quarterly standard actual regime. It must therefore pay the TGAP between April 15 and 24.
The TGAP for 2023 is paid between April 15 and 24, 2024 by business A. Its amount is calculated and paid from the activity of businesses A and B in 2023.
The TGAP for 2024 will be paid between April 15 and 24, 2025 by business A. Its amount will be calculated and paid from the activity of business A during the year 2024, plus the activity of business B before the merger, from January 1 to February 2, 2024.
Merger-absorption between the filing date of the TGAP declaration and 31 December
The business absorbed paid the TGAP linked to its activities for the previous year.
The acquiring business paid the APTT associated with its activities for the previous year.
In his annual declaration for the TGAP of the year following that of the merger, the absorbent business should add to its own activity that of the absorbed business of 1er January of the previous year to the effective date of the merger.
Example :
Businesses A and B are subject to payment of the TGAP.
Businesses A and B shall be subject to the quarterly standard actual regime. They must therefore pay the TGAP between April 15 and 24.
Business A absorbed business B. The merger-absorption took place on September 2, 2023.
The TGAP for 2022 was paid between April 15 and 24, 2023 by each of businesses A and B for their respective activities.
The TGAP for 2023 will be paid between April 15 and 24, 2024 by business A. Its amount will be calculated and paid from the activity of business A during the year 2023, plus the activity of business B before the merger, from January 1 to September 2, 2023.
absorbent business not liable to the TGAP before melting-absorption
The absorbent business transmits a TGAP annual declaration including the activity of the business absorbed in the previous year.
The amount of TGAP shall be calculated and paid in respect of the preceding year by the acquiring business.
The acquiring business will have to make an annual declaration for the TGAP of the year following that of the merger, taking into account the activity of the business absorbed on 1er January of the previous year to the effective date of the merger.
Example :
Business A is not subject to the payment of the TGAP for its activities occurring prior to the merger-absorption.
Business B is subject to the payment of the TGAP for its activities occurring before the merger-absorption.
Business A absorbed business B. The merger-absorption took place on September 2, 2023. Business A is subject to the TGAP as of September 2, 2023, following the merger.
The TGAP for 2023 will be paid in 2024 by business A. Its amount will be calculated and paid from pre-merger business B activity from January 1 to September 2, 2023, plus business A activity since September 2, 2023.
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Audiences concerned or exempted by the TGAP
When the TGAP is due and how it is calculated
TGAP tariffs and exemptions
Deductions and possibilities for passing on the TGAP
Reporting and payment of the TGAP
Setting up a TGAP
Right to regularization in case of error
Increase in non-tobacco consumer prices (Article 3)
Rules applicable to the TGAP
Rules applicable to TGAP extraction materials
Washing TGAP Rules
Rules applicable to TGAP emissions of polluting substances
Rules applicable to waste TGAP
Reporting, recovery, control and litigation rules
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