What taxes and contributions are payable with VAT?
Verified 02 June 2023 - Legal and Administrative Information Directorate (Prime Minister), Ministry of Finance
Taxes and contributions are applicable to certain activities or categories of professionals. They are considered as taxes ancillary to value added tax (VAT), they are assessed, settled and recovered as VAT (i.e. they have to be declared and paid at the same time as VAT).
Who is involved?
The persons concerned by this tax are sellers or exporters of precious metals, jewelry, works of art, collectors' items and antiques.
What is the amount of the tax?
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Precious metal
The tax is 11% the customs value.
Jewelry, objects of art, collectors' items or antiques.
The tax is 6% of the customs value from €5,000.
When and how to report the tax?
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Company liable for payment of VAT
The declaration shall be made at the same time as the VAT declaration using the form 2091-SD.
Company not liable for VAT
The company must declare its tax no later than the 25th of the month following the transfer or export with the aid of the form 2091-SD.
Who is involved?
The fee is payable by any electronic communication operator registered with the regulatory authority for electronic communications in the postal and press distribution (Arcep).
What is the amount of the tax?
The tax amount is 1.3%of the proportion of the subscription revenue that exceeds €5 000 000.
When and how to report the tax?
The company declares and pays the tax at the time of the VAT return in March or the first quarter of the next calendar year. The required form is the number 3310 A-SD (Cerfa No 10960)
Who is involved?
The company achieving more than €763,000 VAT on turnover must pay this tax. The expenditure concerned is the cost of producing printed advertising material and the cost of publishing advertisements and insertions in free newspapers.
What is the amount of the tax?
Tax is 1% of HT expenses.
When and how to report the tax?
The company declares and pays the tax at the time of the VAT return in March or the first quarter of the next calendar year. The required form is the number 3310 A-SD (Cerfa No 10960)
Who is involved?
The turnover tax is payable by farmers in respect of their agricultural activities. The turnover taken into account is that which was achieved the previous year.
What is the amount of the tax?
The tax is made up of two parts:
- A flat-rate share between €76 and €92 by operator
- A variable share set to 0.19% up to €370,000 of CA and 0.05% beyond
When and how to report the tax?
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Farmer subject to the simplified farmer scheme.
The tax is declared and paid using the form CERFA n°10968 no later than the second working day following 1 May.
For those who have opted for a quarterly declaration, the tax is to be declared in respect of the first quarter of the year or of the financial year in respect of which the tax is due. It must be indicated on the form CERFA No 10960 and on the CERFA No. 10968.
Farmer subject to the general VAT arrangements
The declaration must be made at the same time as the turnover declaration #3310-CA3 (CERFA 10963) It shall be filed, as the case may be, in the first quarter or March of the year in which the fee is due.
Who is involved?
The tax is payable by any person who has an animal slaughtered or cut in a slaughterhouse or who has wild game processed in an approved workshop.
What is the amount of the fee?
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Pet
Animal | Tariff per carcass slaughtered |
|---|---|
Adult bovine | €5 |
Young cattle | €2 |
Soliped and equine (horse, donkey,...) | €3 |
Sheep and goats (sheep, goats,...) | Weight less than 12kg: €0.15 Weight greater than or equal to 12kg: €0.25 |
Pig (pig, pig,...) | Weight less than 25kg: €0.50 Weight greater than or equal to 25kg: €1 |
Poultry and lagomorph
Animal | Tariff per carcass slaughtered |
|---|---|
Gallus poultry (chicken,...) and guinea fowl | €0.005 |
Duck and goose | €0.01 |
Turkey | €0.025 |
Rabbit breeding | €0.005 |
Farmed and wild game
Animal | Tariff per carcass slaughtered |
|---|---|
Small game birds | €0.005 |
Small furry game | €0.01 |
Ratites (ostrich, emu, nandou) | €0.5 |
Boar | €1.5 |
Ruminant | €0.5 |
When and how to report the royalty?
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Company subject to the standard VAT arrangements
The fee shall be declared and paid using the form 3310-A (Cerfa n°10960) and the form 3310-CA3-SD (Cerfa n°10963) together with VAT for the current quarter.
Company subject to simplified VAT arrangements
The declaration must be made at the same time as the annual VAT declaration for the financial year in which the fee is due using form No3517-S-SD (Cerfa No. 11417).
Who is involved?
The tax shall be payable by any person who makes the first purchase or receipt of fishery or aquaculture products.
What is the amount of the fee?
The amount of the fee for the sale is €1 per ton for the first 50 tons in the month and then €0.50 per ton for subsequent tons.
The tariff for the health charge for processing fishery and aquaculture products shall be €0.50 per ton.
Warning
for sales in tidal halls, the fee for the first 50 tons shall be €0.50 and per ton and €0.25 per ton for the following ones.
FYI
for certain species of fish, the maximum amount of the fee per lot shall be €50.
When and how to report the royalty?
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Company subject to the standard VAT arrangements
The fee shall be declared and paid using the form 3310-A (Cerfa n°10960) and the form 3310-CA3-SD (Cerfa n°10963) together with VAT for the current quarter.
Company subject to simplified VAT arrangements
The declaration must be made at the same time as the annual VAT declaration for the financial year in which the fee is due using form No3517-S-SD (Cerfa No. 11417).
Who is involved?
The fee shall be payable by collection centers, establishments processing raw milk and establishments manufacturing or processing egg products
What is the amount of the fee?
- For milk, the amount of the fee shall be €0.02 per cubic meter.
- For egg products, the fee shall be €0.46 per ton of shell eggs.
When and how to report the royalty?
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Company subject to the standard VAT arrangements
The fee shall be declared and paid using the form 3310-A (Cerfa n°10960) and the form 3310-CA3-SD (Cerfa n°10963) together with VAT for the current quarter.
Company subject to simplified VAT arrangements
The declaration must be made at the same time as the annual VAT declaration for the financial year in which the fee is due using form No3517-S-SD (Cerfa No. 11417).
Who is involved?
The contribution is due by the transferee of rights to broadcast sporting events or competitions to a publisher or distributor of television services.
The transferee is one of the following professionals:
- School, university or other sports association
- Business of mixed local sports economy established before 29 December 1999
- Independent sports federation whose purpose is the organization of the practice of at least one sports discipline
- Any professional who organizes an event open to licensees of a discipline with award, after authorization.
FYI
persons acting on behalf of such professionals shall also be liable for this contribution.
What is the contribution?
The amount of the contribution corresponds to 5% cash.
When and how to report the contribution?
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Company liable for payment of VAT
The declaration shall be made at the same time as the VAT declaration.
The form used depends on the company's regime:
Company not liable for VAT
The company must declare its contribution by April 25 of the current year using the form 3310-A-SD (Cerfa No 10960).
Who is involved?
The levy is due by operators who have received a license (Circles, casinos, gambling houses, online gambling in particular).
What is the amount of the levy?
The amount of the levy depends on the nature of the game:
- For horse-race betting, the rate is set between 23.8% of the gross product committed.
- For sports betting, the amount of the levy is 27.9% of the gross product committed when the distribution network is in physics and of €33.7 gross proceeds for online betting.
- For online circle sets, the pick amount is 1.8% of the sums committed
When and how to report the levy?
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Company liable for payment of VAT
The declaration shall be made at the same time as the VAT declaration.
The form used depends on the company's regime:
Company not liable for VAT
The company must declare its contribution by April 25 of the current year using the form 3310-A-SD (Cerfa No 10960).
Who is involved?
This tax applies to the following:
- Sale or rental of videograms (video cassettes, DVDs) for private use by the public
- Provision of video-on-demand service, whether for a fee or free of charge
It is caused by the following:
- Video seller or renter in France
- Professional that provides video-on-demand service for free or for a fee.
What is the amount of the tax?
- The tax amount is 5.15% of the sale or rental price.
- If the work is of a violent or pornographic nature, the amount of the fee shall be 15% of the sale or rental price.
When and how to report the tax?
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Company subject to the standard VAT arrangements
The fee shall be declared and paid using the form 3310-A (Cerfa n°10960) and the form 3310-CA3-SD (Cerfa n°10963) together with VAT for the current quarter.
Company subject to simplified VAT arrangements
The declaration must be made at the same time as the annual VAT declaration for the financial year in which the fee is due using form No3517-S-SD (Cerfa No. 11417).
Who is involved?
It is due to the company of repair, maintenance and roadworthiness testing of vehicles (motor, cycle and motorcycle)
What is the amount of the tax?
Tax is 0.75% remunerations subject to social contributions.
When and how to report the tax?
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Company subject to the standard VAT arrangements
The fee shall be declared and paid using the form 3310-A (Cerfa n°10960) and the form 3310-CA3-SD (Cerfa n°10963) together with VAT for the current quarter.
Company subject to simplified VAT arrangements
The declaration must be made at the same time as the annual VAT declaration for the financial year in which the fee is due using form No3517-S-SD (Cerfa No. 11417).
Who is involved?
The tax is payable by the public air and sea transport company.
What is the amount of the tax?
The amount of the tax may be adjusted according to the mode of transport used and the distance traveled. It is determined by the Corsican Assembly within the limits of €4.57 per passenger.
When and how to report the tax?
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Company subject to the standard VAT arrangements
The fee shall be declared and paid using the form 3310-A (Cerfa n°10960) and the form 3310-CA3-SD (Cerfa n°10963) together with VAT for the current quarter.
Company subject to simplified VAT arrangements
The declaration must be made at the same time as the annual VAT declaration for the financial year in which the fee is due using form No3517-S-SD (Cerfa No. 11417).
Who is involved?
The tax is payable by the operator of the unit producing electricity using mechanical wind energy located in inland waters or territorial sea.
What is the amount of the tax?
The annual amount of the tax is €17,227per megawatt settled.
When and how to report the tax?
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Company liable for payment of VAT
The declaration is made at the same time as the VAT declaration at the time of its quarterly filing, it is the form 3310-A (CERFA No 10960).
Company not liable for VAT
The company must declare its contribution by April 25 of the current year using the form 3310-A-SD (Cerfa No 10960).
Tax on precious metals, jewelry.
Public audiovisual contribution
Wind taxes
Corsican embarkation and disembarkation tax
Tax on the development of professional training for garage owners
Fee for broadcasting of audiovisual content in physical video and online
Gambling and betting
Contribution on sports broadcasts
Health charge for milk and egg testing
Health charge for fishery and aquaculture products
Slaughter and cutting fee
Turnover tax agricultural holdings
Tax on certain advertising and promotion expenditure
Tax on services provided by electronic communication operators
Online service