Film Admission Tax (FAT) Return (Online Service)
National Film and Moving Image Center (NCC)
Each month, cinema operators must report the number of paid viewers and the amount of revenue collected. The declaration and payment of the tax must be made online before the 25th of the month following the month in which the revenue was collected.
The tax period includes the 3 or 4 film weeks completed during the month. Cinema week is the period from Wednesday to the following Tuesday inclusive.
The tax is calculated by applying a single rate of 10.72% to ticket receipts (the price of tickets paid by the spectator). It is not payable if its monthly amount per establishment is less than € 80.
Free membership in advance. Application to the TSA mission, 32 rue Galilée, 75016 Paris.
Verified 16 January 2018 - Directorate for Legal and Administrative Information (Prime Minister)
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