Taxation of single-member companies with limited liability (EURL): what you need to know

Verified 04 November 2025 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

EURL is a limited liability company (SARL) with a single partner. It benefits from various tax breaks.

Associate natural person

At the time of its creation, a EURL is automatically subject to theIncome tax (IR). In other words, its profits will be taxed directly at the level of the sole shareholder, according to the rules of the RI.

Declaration of result

Any business must subscribe to a annual declaration of result. The documents to be transmitted and the reporting procedures will depend on the tax system (micro BIC/BNC, real simplified, real normal) under which the business is placed.

The regime of simplified real taxation shall apply to companies whose turnover excluding taxes 2023 is between the following amounts:

  • For trade and housing supply activities: between €188,700 and €840,000
  • For service delivery activities and furnished rentals: between €77,700 and €254,000

Beyond these thresholds, the company is covered by the scheme normal tax real.

Below these thresholds, the company falls under the regime micro-fiscal (micro-BIC or micro-BNC depending on the nature of the activity). However, if the annual turnover of the company exceeds 2 consecutive years At the micro-tax thresholds, the company is taxed on the real system the following year.

FYI  

These thresholds are valid for 2023, 2024 and 2025.

Micro BIC/BNC

Where the business is subject to the micro-fiscal regime, the turnover or the amount of revenue must be borne directly on the single member income tax return, by means of Form No. 2042-C-PRO.

The declaration must be made by electronic means, fromparticular space the sole partner on the impots.gouv.fr website.

Simplified Real

The business must realize its annual declaration of result no later than 2e working day next to 1er May of the current year.

The business must provide:

The declaration must be made by electronic means, in accordance with the procedure of its choice:

  • Either in EDI-TDFC mode, this is the transmission of declarations from the accounting files, through a EDI partner (e.g. chartered accountant, specialized service provider).
  • Either in EFI mode, i.e. from its Professional area accessible from impots.gouv.fr.

The tax authorities grant an additional period of 15 calendar days to carry out this teleprocedure.

Normal Real

The business must realize its annual declaration of result no later than 2e working day next to 1er May of the current year.

The business must provide:

The business must make its declaration by electronic means in EDI-TDFC mode. This is the electronic transmission of declarations from the accounting files, through a EDI partner (e.g. chartered accountant, specialized service provider).

The tax authorities grant an additional period of 15 calendar days to carry out this teleprocedure.

A business can opt for the business tax (IS) system from the creation of the business or during social life. The option must be notified to the company Tax Office (SIE) before the end of the 3rdth month of the financial year in respect of which the EURL wishes to be subject to business tax (IS).

Who shall I contact

Any business liable to the SI must subscribe to a income statement no. 2065, accompanied by the tax book corresponding to its tax system: Tables 2033 A to 2033 G (simplified real regime) or tables 2050 to 2059 (normal real speed).

The business must make its declaration by electronic means, in accordance with the procedure of its choice:

  • Either in EDI-TDFC mode, this is the transmission of declarations from the accounting files, through a EDI partner (e.g. chartered accountant, specialized service provider).
  • Either in EFI mode, i.e. from its Professional area accessible from impots.gouv.fr (provided that the business falls under the simplified real regime).

The statement of result must be subscribed, in principle, within 3 months of the end of the financial year. However, if the fiscal year is ended on December 31 or if no fiscal year is ended in a year, the report is filed no later than on 2e working day next to 1er May.

Please note

The tax authorities grant an additional period of 15 calendar days to carry out this teleprocedure.

The amount of business tax (IS) is calculated from the last year-end. The tax rate is 25% on the entire tax result.

One reduced rate 15% applicable to small and medium-sized companies with a duty-free turnover not exceeding €10 000 000 and whose capital is fully paid up and held for at least 75% by natural persons. This rate applies to the share of profits up to €42,500. Beyond that, the tax rate is 25%.

The business tax (IS) is paid in 5 installments, i.e 4 quarterly installments and 1 balance.

The payment of each deposit is made by means of prepayment statement no. 2571, transmitted by electronic means via the EDI partner or online on the professional area of the website impots.gouv.fr.

Each deposit payment is made fixed date : 15 March, 15 June, 15 September and 15 December. Payment deadlines depend on the date of the business' financial year-end.

Payment of income tax (IR)

The profits made by EURL are included in the income tax base the sole shareholder, in the category of industrial and commercial profits (BIC) or non-commercial profits (NCB).

Thus, all the income of the sole shareholder will be subject to the progressive scale of the RI, that is to say 0 à 45% according to its tax bracket.

Tableau - 2024 progressive income scale

Income bands

Tax rate of income bracket

Up to €11,497

0%

From €11,498 à  €29,315

11%

From  €29,316 à  €83,823

30%

From  €83,824 à €180,294

41%

More than €180,294

45%

An EURL may be liable for a number of taxes. The main taxes are as follows:

  • Value added tax (VAT)
  • Company Property Assessment (CFE)
  • Business Value Added Tax (CVAE)

Other specific taxes may also be added, such as local tax on outdoor advertising or the preventive archeology tax, for example.

VAT

In principle, the business collects value added tax (VAT) on each of the sales and the services it performs. Next, it must return the VAT collected to the tax authorities.

The rules on VAT declaration and payment vary according to the tax system to which the business is subject:

  • Exemption based on VAT : the business has a turnover excluding tax of less than €37,500 for the provision of services or less than €85,000 for trade and accommodation activities.

Please note

A single exemption threshold based on VAT of €25,000 was envisaged by the 2025 budget law. This threshold, whose application had remained suspended, was finally abandoned by the law no. 2025-1044 of november 3, 2025. The VAT-based exemption thresholds therefore remained unchanged.

  • Simplified real regime : the business achieves a turnover excluding tax of between €37,500 and €254,000 for the provision of services or €85,000 and €840,000 for trade and accommodation activities. In addition, the annual amount of VAT collected must be less than €15,000.
  • Normal Real Speed : the business achieves a turnover excluding tax greater than €254,000 for the provision of services or €840,000 for trade and housing supply activities. In addition, the business is also subject to the standard scheme where the annual amount of VAT collected exceeds €15,000 (even if the amount of turnover is within the thresholds of the simplified real scheme).
Exemption based on VAT

The business that benefits from the exemption from VAT is exempt from VAT declaration and payment on the sales and services it performs. Thus, sales or services are invoiced without VAT, i.e. excluding tax.

By benefiting from the VAT exemption system, the business cannot deduct the VAT it has itself paid on purchases it has made in the course of its professional activity.

FYI  

Each invoice issued by the company must state: " VAT not applicable - Article 293 B of the General Tax Code (CGI) ».

Regardless of the amount of its annual turnover, the business may opting for VAT payment and charge it to its customers. This will allow him to recover deductible VAT on professional expenditure.

The request for an option must be made in writing to the company tax service (SIE) on which it depends. The option takes effect on 1er the day of the month in which it is declared.

Who shall I contact
Simplified real regime

The business must realize an annual VAT return, no later than 2e working day next to 1er May, by means of Form 3517 CA12. This return must summarize all taxable transactions of thecalendar year previous.

Please note

When the company's accounting year does not coincide with a calendar year (the year is not closed on 31 December), then the VAT declaration must be made within 3 months of the end of the accounting year.

In addition, the business must pay the VAT collected in 2 installments :

  • In July, 1er prepayment of 55% of the VAT due in respect of the preceding financial year
  • In December, 2nd prepayment of 40% of the VAT due in respect of the preceding financial year.

The amount remaining to be paid will have to be paid at the time of the VAT return of the following year.

Please note

The dates of payment of VAT installments can be consulted in the professional area of the business, on the website impots.gouv.fr, via the " Declare VAT ».

For the New companies, it is not possible, in respect of the establishment exercise, to determine the advance payments in relation to the previous financial year.

In this case, the installments are calculated as follows:

  • the july deposit must be equal to 80% of the VAT actually due in respect of the preceding period or half-year.
  • the december deposit must be equal to 80% of the VAT actually due in respect of the preceding period or half-year.

Some examples are available on the website impots.gouv.fr.

The business must make its declaration and the payment of the installments by electronic means, in accordance with the procedure of its choice:

  • Either in EDI-TDFC mode, this is the transmission of declarations from the accounting files, through a EDI partner (e.g. chartered accountant, specialized service provider).
  • Either in EFI mode, i.e. from its Professional area accessible from impots.gouv.fr.
Normal Real Speed

Every month, the business must declare and pay the VAT collected during the previous month, by means of Form No. 3310 CA3.

Where the amount of net VAT due is less than €4,000, the business may opt for the submission of a VAT return every quarter.

Please note

The filing dates for monthly and quarterly VAT returns can be consulted in the professional area of the business, on the website impots.gouv.fr, via the " Declare VAT ».

The business must make its declaration and the payment of the installments by electronic means, in accordance with the procedure of its choice:

  • Either in EDI-TDFC mode, this is the transmission of declarations from the accounting files, through a EDI partner (e.g. chartered accountant, specialized service provider).
  • Either in EFI mode, i.e. from its Professional area accessible from impots.gouv.fr.

CFE

The company property tax (CFE) is a local tax payable by any business habitually exercising a self-employed professional activity and achieving an annual turnover greater than €5,000.

Depending on where it is located or the activity it carries out, the business may benefit from a permanent or temporary exemption from CFE.

Please note

THEyear of its creation, the business must perform a declaration 1447-C-SD (so-called initial declaration) to benefit from a total exemption from CFE. The declaration must be sent by post, before 31 December, the company Tax Office (SIE) to which it is dependent so that the tax elements are established for the following year.

The business liable to the CFE receives a dematerialized tax notice (not by post) on his professional area accessible from impots.gouv.fr. This tax notice indicates the amount of the CFE and the time to pay it.

Payment terms vary by amount of CFE paid in the previous year by the business.

CFE less than or equal to €3,000

The amount of the CFE must be paid by 15 december.

FYI  

When the deadline for payment or withdrawal of the CFE coincides with a Saturday, Sunday or public holiday, it is extended to 1er business day next.

The business has the choice between the following payment methods:

  • Payment on the internet via the online tax account : default method of payment, the business itself makes the online payment of the contribution. This mode is mandatory for companies under the CEO.
  • Monthly levy : optional payment method, the business is automatically debited every 15th of the month from January to October. Each levy corresponds to one tenth of the CFE amount. The option is possible until June 30.
  • Direct debit at maturity : optional payment method, the business is automatically debited at maturity. The option is possible until November 30.
CFE greater than €3,000

The business must pay a down payment equal to 50% of the CFE paid in the previous year. The amount of the deposit is indicated on a advance payment notice dematerialized, available on the online tax account business.

The deposit must be paid between 31 may and 17 june 2024.

The remaining balance of the CFE must be paid by 15 December 2024.

FYI  

When the deadline for payment or withdrawal of the CFE coincides with a Saturday, Sunday or public holiday, it is extended to 1er business day next.

The business has the choice between the following payment methods:

  • Payment on the internet via the online tax account : default method of payment, the business itself makes the online payment of the contribution. This mode is mandatory for companies under the CEO.
  • Monthly levy : optional payment method, the business is automatically debited every 15th of the month from January to October. Each levy corresponds to one tenth of the CFE amount. The option is possible until June 15.
  • Direct debit at maturity : optional payment method, the business is automatically debited at maturity. The option is possible until May 31 for the deposit and until November 30 for the payment of the balance.

CVAE

The company Value Added Assessment (CVAE) is a local tax payable by any business liable to the CFE and that achieves more than €500,000 annual turnover excluding tax.

In addition, a business whose turnover is greater than €152,500 must perform a declaration of added value and number of employees, even if it does not have to pay the CVAE. The declaration is made online, from theprofessional area on impots.gouv.fr.

In addition, the business liable for the CVAE must pay it on its own initiativeHowever, it does not receive a tax assessment.

Payment terms vary by amount of CVAE paid in the previous year by the company. The threshold is set at €1,500.

CVAE less than or equal to €1,500

The CVAE is paid in one go when it carries out the declaration of liquidation and regularization (also called definitive liquidation of CVAE), via the Form No. 1329-DEF.

This declaration shall take place no later than 2e working day next to 1er May of the year following the year of taxation.

Example :

The CVAE due for 2023 must be paid by remote payment by 3 May 2024.

CVAE greater than €1,500

The CVAE is paid in 2 installments, via the Prepayment statement No. 1329-AC-SD :

  • one first down payment equal to 50% of the CVAE due by June 15 of the taxation year
  • one second down payment equal to 50% of the CVAE due by September 15 of the taxation year.

Example :

A company paid €4,800 of CVAE in 2023. In 2024, she must therefore pay her CVAE in the form of 2 installments : one on 15 June 2024 and a second on 15 September 2024.

In the event of excess due to an overpayment of advance payments, the latter shall be reimbursed by the tax authorities, less any other direct taxes due.

In addition, the business must carry out a declaration of liquidation and regularization (also called definitive liquidation of CVAE), via the Form No. 1329-DEF. This declaration shall take place no later than 2e working day next to 1er May of the year following the year of taxation.

The business must pay the CVAE by electronic means, in accordance with the procedure of its choice:

  • Either in EDI-TDFC mode, this is the transmission of declarations from the accounting files, through a EDI partner (e.g. chartered accountant, specialized service provider).
  • Either in EFI mode, i.e. from its Professional area accessible from impots.gouv.fr.

It is necessary to distinguish the single associate manager and the unassociated manager.

Associate Manager

The sole associate manager is subject to income tax (IR) on profit realized by the business, in the category of BICs or NCOs according to the activity of the business.

In the event of a deficit, it is charged to the total income of the sole partner for that year. The surplus deficit can be carried forward to the total income of the next 6 years.

Please note

In this configuration where the profits of the business are taxed directly in the name of the partner, there can be no dividends.

Moreover, any remuneration of the manager in respect of his corporate office is not not deductible taxable profit.

Non-Associate Manager

The functions of manager can be free or remunerated. Remuneration is freely fixed by statute, it may be fixed or variable.

The executive officer shall declare such remuneration as “ salaries and wages ” in his personal income tax return.

A single personal limited liability company (EURL) may benefit from various tax breaks (non-exhaustive list), be it:

A natural person who subscribed in cash to the capital of a business may benefit from a tax reduction “IR-PME” equal to 18% payments made to the business.

Partner legal entity

Where the sole shareholder of EURL is a legal person (e.g. business, association), it is mandatory subject to thebusiness tax (IS). In other words, its profits will be taxed according to the rules of the IS.

Declaration of results

Any business liable to the SI must subscribe to a annual declaration of result. The documents to be transmitted and the reporting procedures will depend on the tax system (real normal or real simplified) under which the business is placed.

The regime of simplified real taxation shall apply to companies whose turnover excluding taxes 2024 is less than or equal to the following amounts:

  • For trade and housing supply activities: €840,000
  • For service delivery activities and furnished rentals: €254,000

Beyond these thresholds, the company is covered by the scheme normal tax real.

FYI  

These thresholds are valid for 2023, 2024 and 2025.

Simplified real regime

The business under the simplified real regime must transmit the following documents :

  • Income statement No. 2065
  • Tax book (tables 2033 A to 2033 G)
  • Minutes and extracts of the deliberations of the boards of directors or meetings of partners held during the fiscal year
  • Statement of profits distributed to members and amounts or securities made available to them and having the character of distributed income
  • List of persons holding at least 10% share capital, specifying for each of them the number of shares and the holding rate
  • List of subsidiaries and holdings, specifying for each of them the holding rate and its SIRET number

The business must make its declaration by electronic means, in accordance with the procedure of its choice:

  • Either in EDI-TDFC mode, this is the transmission of declarations from the accounting files, through a EDI partner (e.g. chartered accountant, specialized service provider).
  • Either in EFI mode, i.e. from its Professional area accessible from impots.gouv.fr.
Normal Real Speed

The business that falls under the normal real regime must transmit the following documents :

  • Income statement No. 2065
  • Tax book (tables 2050 to 2059)
  • Minutes and extracts of the deliberations of the boards of directors or meetings of partners held during the fiscal year
  • Statement of profits distributed to members and amounts or securities made available to them and having the character of distributed income
  • List of persons holding at least 10% share capital, specifying for each of them the number of shares and the holding rate
  • List of subsidiaries and holdings, specifying for each of them the holding rate and its SIRET number
  • Detailed information on derogations from accounting requirements, changes in valuation methods and presentation of annual accounts, accrued income and accrued expenses, income and expenses on the balance sheet under the headings ‘ Accrual accounts ».

The business must make its declaration by electronic means in EDI-TDFC mode. This is the electronic transmission of declarations from the accounting files, through a EDI partner (e.g. chartered accountant, specialized service provider).

The statement of result must be subscribed, in principle, within 3 months of the end of the financial year. However, if the fiscal year is ended on December 31 or if no fiscal year is ended in a year, the report is filed no later than on 2e working day next to 1er May.

FYI  

The tax authorities grant an additional period of 15 calendar days to carry out this teleprocedure.

Tableau - Date of filing of the income statement and supporting documents

Legal time limit

Deadline

Year ended other than December 31

Within 3 months of the end of the financial year

Within 3 months of the end of the financial year

Year ended 31/12/2024

No later than 2e working day after 1er May

20/05/2025 (taking into account the deadline of 15 additional days)

No closure in 2024

No later than 2e working day after 1er May

20/05/2025 (taking into account the deadline of 15 additional days)

In addition, the New businesses which do not take stock during their first calendar year of activity do not have to file an interim return. They shall be taxed on the results of the period from the start of their activity until the end of the first financial year and, at the latest, until 31 December of the year following that of their creation.

Warning  

Failure to comply with the obligation to report results electronically shall be punished by an increase of 0.2% the amount of duty corresponding to the declaration filed by another process (e.g. paper). This mark-up may not be less than €60.

Payment of business tax (IS)

The amount of business tax (IS) is calculated from the last year-end. The tax rate is 25% on the entire tax result.

Please note

One reduced rate 15% applicable to small and medium-sized companies with a duty-free turnover not exceeding €10 000 000 and whose capital is fully paid up and held for at least 75% by natural persons. This rate applies to the share of profits up to €42,500. Beyond that, the tax rate is 25%.

The business tax (IS) is paid in 5 installments, i.e 4 quarterly installments and 1 balance.

The payment of each deposit is made by means of prepayment statement no. 2571, transmitted by electronic means via the EDI partner or online on the professional area of the website impots.gouv.fr.

Each deposit payment is made fixed date : 15 March, 15 June, 15 September and 15 December. Payment deadlines depend on the date of the business' financial year-end.

FYI  

The business does not have to make any down payments (payment of the SI in one go) in the following cases:

  • The amount of the SI is less than €3,000.
  • The business is newly set up (first business year).
  • The business is newly subject to the IS (first tax period).

Tableau - Dates of payment of SI installments in year N

Closing date of the financial year concerned

1er down payment

2e down payment

3e down payment

4e down payment

From 20 February to 19 May N

15 June N-1

15 September N-1

15 December N-1

15 March N

From 20 May to 19 August N

15 September N-1

15 December N-1

15 March N

15 June N

From 20 August to 19 November N

15 December N-1

15 March N

15 June N

15 September N

From 20 November N to 19 February N+1

15 March N

15 June N

15 September N

15 December N

The balance is equal to the tax due on the annual profits realized, less the installments already paid. Where appropriate, available tax credits are deducted.

The business must pay the balance through the balance statement no. 2572 by electronic means, at the latest the 15th of the 4the month following the end of the financial year. However, if no fiscal year ends during the year or if the fiscal year ends on December 31, the business must pay the balance by on 15 may of the following year.

Please note

Where the payment of the SI shows an overpayment, this surplus shall be reimbursed automatically at the business within 30 days of the deposit of the balance statement. The excess may also be charged to the first installment of the following financial year.

Tableau - Date of payment of the balance of the SI

Closing date of the financial year concerned

Balance

31 December N-1

15 May N

In Year N

The 15th of 4e month after closing

An EURL may be liable for a number of taxes. The main taxes are as follows:

  • Value added tax (VAT)
  • Company Property Assessment (CFE)
  • Business Value Added Tax (CVAE)

Other specific taxes may also be added, such as local tax on outdoor advertising or the preventive archeology tax, for example.

VAT

In principle, the business collects value added tax (VAT) on each of the sales and the services it performs. Next, it must return the VAT collected to the tax authorities.

The rules on VAT declaration and payment vary according to the tax system to which the business is subject:

  • Exemption based on VAT : the business has a turnover excluding tax of less than €37,500 for the provision of services or less than €85,000 for trade and accommodation activities.
  • Simplified real regime : the business achieves a turnover excluding tax of between €37,500 and €254,000 for the provision of services or €85,000 and €840,000 for trade and accommodation activities. In addition, the annual amount of VAT collected must be less than €15,000.
  • Normal Real Speed : the business achieves a turnover excluding tax greater than €254,000 for the provision of services or €840,000 for trade and housing supply activities. In addition, the business is also subject to the standard scheme where the annual amount of VAT collected exceeds €15,000 (even if the amount of turnover is within the thresholds of the simplified real scheme).
Exemption based on VAT

The business that benefits from the exemption from VAT is exempt from VAT declaration and payment on the sales and services it performs. Thus, sales or services are invoiced without VAT, i.e. excluding tax.

FYI  

Each invoice shall contain the following statement: " VAT not applicable - Article 293 B of the General Tax Code (CGI) ».

By benefiting from the VAT exemption system, the business cannot deduct the VAT it has itself paid on purchases it has made in the course of its professional activity.

Regardless of the amount of its annual turnover, the business may opting for VAT payment and charge it to its customers. This will allow him to recover deductible VAT on professional expenditure.

The request for an option must be made in writing to the company tax service (SIE) on which it depends. The option takes effect on 1er the day of the month in which it is declared.

Who shall I contact
Simplified real regime

The business must realize an annual VAT return, no later than 2e working day next to 1er May, by means of Form 3517 CA12. This return must summarize all taxable transactions of thecalendar year previous.

Please note

When the company's accounting year does not coincide with a calendar year (the year is not closed on 31 December), then the VAT declaration must be made within 3 months of the end of the accounting year.

In addition, the business must pay the VAT collected in 2 installments :

  • In July, 1er prepayment of 55% of the VAT due in respect of the preceding financial year
  • In December, 2nd prepayment of 40% of the VAT due in respect of the preceding financial year.

The amount remaining to be paid will have to be paid at the time of the VAT return of the following year.

Please note

The dates of payment of VAT installments can be consulted in the professional area of the business, on the website impots.gouv.fr, via the " Declare VAT ».

For the New companies, it is not possible, in respect of the establishment exercise, to determine the advance payments in relation to the previous financial year.

In this case, the installments are calculated as follows:

  • the july deposit must be equal to 80% of the VAT actually due in respect of the preceding period or half-year.
  • the december deposit must be equal to 80% of the VAT actually due in respect of the preceding period or half-year.

Some examples are available on the website impots.gouv.fr.

The business must make its declaration and the payment of the installments by electronic means, in accordance with the procedure of its choice:

  • Either in EDI-TDFC mode, this is the transmission of declarations from the accounting files, through a EDI partner (e.g. chartered accountant, specialized service provider).
  • Either in EFI mode, i.e. from its Professional area accessible from impots.gouv.fr.
Normal Real Speed

Every month, the business must declare and pay the VAT collected during the previous month, by means of Form No. 3310 CA3.

Where the amount of net VAT due is less than €4,000, the business may opt for the submission of a VAT return every quarter.

Please note

The filing dates for monthly and quarterly VAT returns can be consulted in the professional area of the business, on the website impots.gouv.fr, via the " Declare VAT ».

The business must make its declaration and the payment of the installments by electronic means, in accordance with the procedure of its choice:

  • Either in EDI-TDFC mode, this is the transmission of declarations from the accounting files, through a EDI partner (e.g. chartered accountant, specialized service provider).
  • Either in EFI mode, i.e. from its Professional area accessible from impots.gouv.fr.

CFE

The company property tax (CFE) is a local tax payable by any business habitually exercising a self-employed professional activity and achieving an annual turnover greater than €5,000.

Depending on where it is located or the activity it carries out, the business may benefit from a permanent or temporary exemption from CFE.

Please note

THEyear of its creation, the business must perform a declaration 1447-C-SD (so-called initial declaration) to benefit from a total exemption from CFE. The declaration must be sent by post, before 31 December, the company Tax Office (SIE) to which it is dependent so that the tax elements are established for the following year.

The business liable to the CFE receives a dematerialized tax notice (not by post) on his professional area accessible from impots.gouv.fr. This tax notice indicates the amount of the CFE and the time to pay it.

Payment terms vary by amount of CFE paid in the previous year by the business.

CFE less than or equal to €3,000

The amount of the CFE must be paid by 15 december.

FYI  

When the deadline for payment or withdrawal of the CFE coincides with a Saturday, Sunday or public holiday, it is extended to 1er business day next.

The business has the choice between the following payment methods:

  • Payment on the internet via the online tax account : default method of payment, the business itself makes the online payment of the contribution. This mode is mandatory for companies under the CEO.
  • Monthly levy : optional payment method, the business is automatically debited every 15th of the month from January to October. Each levy corresponds to one tenth of the CFE amount. The option is possible until June 30.
  • Direct debit at maturity : optional payment method, the business is automatically debited at maturity. The option is possible until November 30.
CFE greater than €3,000

The business must pay a down payment equal to 50% of the CFE paid in the previous year. The amount of the deposit is indicated on a advance payment notice dematerialized, available on the online tax account business.

The deposit must be paid between 31 may and 17 june 2024.

The remaining balance of the CFE must be paid by 15 December 2024.

FYI  

When the deadline for payment or withdrawal of the CFE coincides with a Saturday, Sunday or public holiday, it is extended to 1er business day next.

The business has the choice between the following payment methods:

  • Payment on the internet via the online tax account : default method of payment, the business itself makes the online payment of the contribution. This mode is mandatory for companies under the CEO.
  • Monthly levy : optional payment method, the business is automatically debited every 15th of the month from January to October. Each levy corresponds to one tenth of the CFE amount. The option is possible until June 15.
  • Direct debit at maturity : optional payment method, the business is automatically debited at maturity. The option is possible until May 31 for the deposit and until November 30 for the payment of the balance.

CVAE

The company Value Added Assessment (CVAE) is a local tax payable by any business liable to the CFE and that achieves more than €500,000 annual turnover excluding tax.

In addition, a business whose turnover is greater than €152,500 must perform a declaration of added value and number of employees, even if it does not have to pay the CVAE. The declaration is made online, from theprofessional area on impots.gouv.fr.

In addition, the business liable for the CVAE must pay it on its own initiativeHowever, it does not receive a tax assessment.

Payment terms vary by amount of CVAE paid in the previous year by the company. The threshold is set at €1,500.

CVAE less than or equal to €1,500

The CVAE is paid in one go when it carries out the declaration of liquidation and regularization (also called definitive liquidation of CVAE), via the Form No. 1329-DEF.

This declaration shall take place no later than 2e working day next to 1er May of the year following the year of taxation.

Example :

The CVAE due for 2023 must be paid by remote payment by 3 May 2024.

CVAE greater than €1,500

The CVAE is paid in 2 installments, via the Prepayment statement No. 1329-AC-SD :

  • one first down payment equal to 50% of the CVAE due by June 15 of the taxation year
  • one second down payment equal to 50% of the CVAE due by September 15 of the taxation year.

Example :

A company paid €4,800 of CVAE in 2023. In 2024, she must therefore pay her CVAE in the form of 2 installments : one on 15 June 2024 and a second on 15 September 2024.

In the event of excess due to an overpayment of advance payments, the latter shall be reimbursed by the tax authorities, less any other direct taxes due.

In addition, the business must carry out a declaration of liquidation and regularization (also called definitive liquidation of CVAE), via the Form No. 1329-DEF. This declaration shall take place no later than 2e working day next to 1er May of the year following the year of taxation.

The business must pay the CVAE by electronic means, in accordance with the procedure of its choice:

  • Either in EDI-TDFC mode, this is the transmission of declarations from the accounting files, through a EDI partner (e.g. chartered accountant, specialized service provider).
  • Either in EFI mode, i.e. from its Professional area accessible from impots.gouv.fr.

The manager of the EURL must be a natural person. Therefore, the sole shareholder of the legal entity cannot be the manager.

The functions of manager can be free or remunerated. Remuneration is freely fixed by statute, it may be fixed or variable.

The executive officer shall declare such remuneration as “ salaries and wages ” in his personal income tax return.

Please note

This remuneration shall be considered as deductible expense the tax outcome of the business.

A single personal limited liability company (EURL) may benefit from various tax breaks (non-exhaustive list), be it:

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