Fees for consular room charges
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
The Consular Chambers include the Chambers of Commerce and Industry (CCI), which are responsible for the merchants, the Chambers of Trades and Crafts (CMA) for the craftsmen and the Chambers of Agriculture for the farmers. Specific taxes make it possible to finance them. They are also paid by micro-entrepreneurs.
Companies
It consists of the following 2 contributions:
- Additional tax to company property assessment (CFE)
- Additional tax to company Value Added Assessment (EVAC)
The TCCI is due for the full year by the taxpayer who carries on business at 1to January.
A management fee is added and is 9%the amount of the additional tax CFE: titleContent collected for CCI: titleContent.
Additional company Property Assessment (EPC) Tax
It shall be due, unless specifically exempted, by the parties responsible for company Property Assessment (CFE).
It shall be based on the CFE: titleContent. The rate of the additional fee to the CFE shall be set at 0.89% at national level.
Are exempt the following persons:
- Natural or legal persons exclusively engaged in activity no commercial (e.g. liberal professions)
- Artisans registered RNE: titleContent and not included in the list of electors of the CCI of their electoral district
- Agricultural cooperatives
- Tourist Furnished Rents who rent part of their personal home
- Companies with a turnover or revenue less than €5000and exempt from minimum contribution of CFE: titleContent
Additional company Value Added Tax (EVAC)
It applies only to companies with a turnover of more than €500 000.
Its rate is fixed at 3.46%.
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General case
The tax for business room expenses is due by individual companies and businesses crafts which must register with the RNE: titleContent as a company in the trades and crafts sector or already registered there.
The CMA tax consists of the following 2 elements:
- Maximum fixed tax (or duty) €144. The amount varies according to the regional trade rooms.
- Additional tax (or duty) to CFE: titleContent of €53 (equivalent to 0.12% of the annual social security ceiling)
A management fee is added and is 9%the amount of the tax.
Companies with a turnover or income less than or equal to €5000 are exempt from CFE: titleContent and tax for business room charges.
Alsace-Moselle
In the departments of Bas-Rhin, Haut-Rhin and Moselle, the tax for loom expenses includes only the fixed fee. It is equal to €29.
A management fee is added to this fee and is 5% the amount of the tax.
It shall be calculated on the same basis as property tax on unbuilt properties (TFPNB), i.e. the cadastral rental value of the land reduced by 20% of its amount.
It is due by the owners or usufruct of unbuilt properties, at 1to January of the taxation year.
It shall be drawn up in the name of the person liable same tax notice as the property tax on unbuilt property.
Once a land is subject to the TFPNB, it is also subject to the tax for costs of agricultural chambers even if it has no agricultural or horticultural purpose or vocation.
The rate of this tax varies according to chambers of agriculture.
FYI
Owners of land donated for rent or sharpening are allowed to have their farmers or sharecroppers refund half the tax for room expenses of agriculture.
Micro-entrepreneurs
The micro entrepreneurs must pay the consular room fee.
A specific method of calculation is applied: the tax is proportional to the turnover and is recovered at the same time as the social contributions due by the micro-entrepreneur.
Micro-entrepreneurs with a turnover or revenue of less than or equal to €5000 are exempt.
General case
Activity | Percentage of turnover | Chamber |
|---|---|---|
Service Delivery | 0.044% | CCI |
Handicraft services | 0.48% | CMA |
Sale of goods, catering, accommodation | 0.015% | CCI |
Purchase resale by a craftsman | 0.22% | CMA |
CCI-CMA double-registered craftsmen | 0.007% | CCI |
Alsace
Activity | Percentage of turnover | Chamber |
|---|---|---|
Service Delivery | 0.044% | CCI |
Handicraft services | 0,65% | CMA |
Sale of goods, catering, accommodation | 0.015% | CCI |
Purchase resale by a craftsman | 0.29% | CMA |
CCI-CMA double-registered craftsmen | 0.007% | CCI |
Moselle
Activity | Percentage of turnover | Chamber |
|---|---|---|
Service Delivery | 0.044% | CCI |
Handicraft services | 0.83% | CMA |
Sale of goods, catering, accommodation | 0.015% | CCI |
Purchase resale by a craftsman | 0.37% | CMA |
CCI-CMA double-registered craftsmen | 0.007% | CCI |
To small and medium-sized and micro-entreprises, do you have a business project, a difficulty or a question ?
Quick and simple public service: you will be contacted over the phone by one of our experts.
Speak with an advisor on Place des Entreprises- General tax code: Articles 1586b to 1586hCVAE
- General tax code: Articles 1600 to 1604Taxes for Chamber of Commerce and Industry/Chamber of Trades/Chamber of Agriculture
- Bofip-Taxes n°BOI-IF-AUT on taxes for consular room charges