Taxation of the one-person limited liability company (EURL): what you need to know

Verified 21 February 2026 - Entreprendre Service Public / (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, an 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 IR.

Declaration of result

Any business must subscribe to a annual statement of results. The documents to be transmitted and the methods of declaration 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 applicable in 2026 to companies whose turnover excluding taxes 2025 shall be between the following amounts:

  • For trade and housing supply activities: between €203,100 and €945,000
  • For service delivery activities and furnished rentals: between €83,600 and €286,000

Below these thresholds, the company is covered by the scheme 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.

Beyond these thresholds of the simplified real tax regime, the company is covered by the regime normal real taxation profits.

More information is available on the page dedicated to the consequences of exceeding the micro-company thresholds.

FYI  

These thresholds are valid for the years 2023, 2024 and 2025.

BIC/BNC microphone

Where the business is subject to the micro-fiscal regime, the turnover or the amount of revenue must be directly related to the single partner income tax return, by means of form n°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 statement of results 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 by a manual online entry form (EFI mode). The company completes it itself, connecting:

On his professional space impots.gouv.fr:

Online tax account for professionals (EFI mode)

Or on his account Portailpro.gouv. :

Business account portailpro.gouv

  • Either by going through a software of special exchange (EDI mode). In this case, the company or more generally its representative (for example a public accountant) enters all the information required and then transmits it to the administration.

These two methods of remote reporting are further detailed on the page "How to submit business tax returns: EDI or EFI? »

Please note

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

Normal Real

The business must realize its annual statement of results 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 by a manual online entry form (EFI mode). The company completes it itself, connecting:

On his professional space impots.gouv.fr:

Online tax account for professionals (EFI mode)

Or on his account Portailpro.gouv. :

Business account portailpro.gouv

  • Either by going through a software of special exchange (EDI mode). In this case, the company or more generally its representative (for example a public accountant) enters all the information required and then transmits it to the administration.

These two methods of remote reporting are further detailed on the page "How to submit business tax returns: EDI or EFI? »

Please note

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

A business can opt for the business tax system (IS) 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 3rde the month of the financial year for which the EURL wishes to be subject to business tax (IS).

Who shall I contact

Any business liable to the IS must subscribe income statement no. 2065, together with the tax book corresponding to its tax system: Tables 2033 A to 2033 G (real simplified 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 by a manual online entry form (EFI mode). The company completes it itself, connecting:

On his professional space impots.gouv.fr:

Online tax account for professionals (EFI mode)

Or on his account Portailpro.gouv. :

Business account portailpro.gouv

  • Either by going through a software of special exchange (EDI mode). In this case, the company or more generally its representative (for example a public accountant) enters all the information required and then transmits it to the administration.

These two methods of remote reporting are further detailed on the page "How to submit business tax returns: EDI or EFI? »

Please note

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

The statement of result must be subscribed, in principle, within 3 months the end of the financial year. However, if the financial year is ended on 31 December or if no financial year is closed in a year, the report shall be made at the latest on 2e working day after 1er May.

The amount of business tax (IS) is calculated on the basis of the income for the last financial year. 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 business year-end date.

Payment of income tax (IR)

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

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

Tableau - 2025 progressive income scale

Income bands

Tax rate of income bracket

Up to €11,600

0%

From €11,601 à  €29,579

11%

From €29,580 à  €84,577

30%

From €84,578 à €181,917

41%

More than €181,917

45%

An EURL can be liable for a number of taxes. The main taxes are:

  • (TVA)
  • Company Property Tax (CFE)
  • Contribution based on the added value created by the company (CVAE)

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

TVA

In principle, the business collects it value added tax (TVA) on each of the sales and the services it provides. Then, it must donate the TVA collected to the tax authorities.

The TVA's reporting and payment requirements vary under the tax system to which the business is subject:

  • Franchise based on TVA : the business has a duty-free turnover 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 has a duty-free turnover between €37,500 and €286,000 for the provision of services or between €85,000 and €945,000 for trade and accommodation activities. In addition, the annual amount of TVA collected must be less than €15,000.
  • Normal actual speed : the business has a duty-free turnover of more than €286,000 for the provision of services or €945,000 for trade and housing supply activities. In addition, the business is also subject to the standard scheme when the annual amount of TVA collected is more than €15,000 (even if the amount of turnover is within the thresholds of the simplified real scheme).
Franchise based on TVA

The business that benefits from the TVA-based franchise is exempt from TVA declaration and payment on the sales and services it performs. Thus, sales or services are invoiced without TVA, that is to say excluding tax.

By benefiting from the TVA deductible scheme, the business cannot deduct the TVA which it has itself paid on purchases it has made in the course of its professional activity.

FYI  

Each invoice issued by the company shall state: " TVA not applicable - article 293 B of the French general tax code (CGI) ».

Regardless of the amount of its annual turnover, the business may opting for TVA payment and charge it to its customers. This will allow him to recover deductible TVA 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 statement from TVA, no later than 2e working day next to 1er May, by means of form 351712. 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 ended on 31 December), then the TVA declaration must be made within 3 months of the end of the accounting year.

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

  • In July, 1er prepayment of 55% of TVA due in respect of the previous financial period
  • In December, 2nd prepayment of 40% of TVA due in respect of the previous financial period.

The remaining amount to be paid will have to be paid at the time of TVA's next year's declaration.

Please note

The TVA prepayment dates can be consulted in the professional area of the business, on the website impots.gouv.fr, via the service " Declare the TVA ».

For the new companies, it is not possible, in respect of the establishment exercise, to determine the installments 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 TVA actually due in respect of the previous period or half-year.
  • the december deposit must be equal to 80% of the TVA actually due in respect of the previous period or half-year.

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

The business must make his 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 actual speed

Every month, the business must declare and pay the TVA collected in the previous month, by means of form no. 33103.

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

Please note

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

The business must make his 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 its location or the activity it carries out, the business can benefit from a permanent or temporary exemption from CFE.

Please note

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

The CFE business liable receives a dematerialized tax notice (and not by post) on its professional area accessible from impots.gouv.fr. The tax assessment shall indicate the amount of the CFE and the time limit for its payment.

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

CFE less than or equal to €3,000

The amount of the CFE must be paid no later than 15 december.

FYI  

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

The business has the choice between:

  • 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 DGE.
  • Monthly levy : optional payment method, the business is automatically debited every 15th of January to October. Each levy is 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 over €3,000

The business must pay a down payment equal to 50% of the CFE paid 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 26 May and 16 June 2025.

The remaining balance of the CFE must be paid by 15 December 2025.

FYI  

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

The business has the choice between:

  • 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 DGE.
  • Monthly levy : optional payment method, the business is automatically debited every 15th of January to October. Each levy is one tenth of the CFE amount. The option is possible until June 15th.
  • 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 tax (CVAE) is a local tax payable by any business liable to the CFE and that achieves more than €500,000 annual turnover excluding tax.

Moreover, 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 owed by the CVAE must pay it on its own initiative, it does not receive tax notices.

Payment terms vary depending on 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 carrying 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 2025 shall be paid by remote payment by 5 May 2026.

CVAE over €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, not later than June 15 of the taxation year
  • one second down payment equal to 50% of the CVAE due, not later than September 15 of the taxation year.

Example :

A company paid €4,800 CVAE in 2024. In 2025, she must therefore pay her CVAE as 2 down payments : one on 15 June 2025 and a second on 15 September 2025.

In the event of excess due to overpayment of installments, this is reimbursed by the tax authorities, less any other direct taxes that may be 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 single associate manager is subject to income tax (IR) on profit realized by business, in the category of BIC or BNC according to the activity of the business.

In the event of a deficit, it is charged to the total income of the sole shareholder 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 director shall declare such remuneration as: salaries and wages » in his personal income tax return.

A limited liability company (SARL) may benefit from various tax breaks (non-exhaustive list), whether:

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

Partner legal person

Where the EURL's sole shareholder is a legal person (e.g. business, association), that legal person is obligatory subject to thebusiness tax (IS). In other words, its profits will be taxed according to the IS.

Declaration of results

Any business liable to the IS must subscribe annual statement of results. The documents to be transmitted and the methods of declaration will depend on the tax system (real normal or real simplified) under which the business is placed.

The regime of real simplified taxation of profits shall apply in 2026 to companies whose turnover excluding taxes 2025 is less than or equal to the following amounts:

  • For trade and housing supply activities: €945,000
  • For service delivery activities and furnished rentals: €286,000

If these thresholds were exceeded in 2025, the company falls under the scheme normal real taxation of profitsin 2026.

FYI  

These thresholds are valid for the years 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 the meetings of members 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 participations, specifying for each of them the ownership rate and its SIRET number

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

  • Either by a manual online entry form (EFI mode). The company completes it itself, connecting:

On his professional space impots.gouv.fr:

Online tax account for professionals (EFI mode)

Or on his account Portailpro.gouv. :

Business account portailpro.gouv

  • Either by going through a software of special exchange (EDI mode). In this case, the company or more generally its representative (for example a public accountant) enters all the information required and then transmits it to the administration.

These two methods of remote reporting are further detailed on the page "How to submit business tax returns: EDI or EFI? »

Please note

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

Normal actual 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 participations, specifying for each of them the ownership 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 shown 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, via a EDI partner (e.g. chartered accountant, specialized service provider).

The statement of result must be subscribed, in principle, within 3 months the end of the financial year. However, if the financial year is ended on 31 December or if no financial year is closed in a year, the report shall be made at the latest 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

Statutory time limit

Deadline

Year ended on a date other than 31 December

Within 3 months of the end of the financial year

Within 3 months of the end of the financial year

Year ended 31/12/2025

No later than 2e working day after 1er May

20/05/2026 (taking into account the additional 15 days)

No closure in 2025

No later than 2e working day after 1er May

20/05/2026 (taking into account the additional 15 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 closing date 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 by electronic means shall be penalized 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 on the basis of the income for the last financial year. 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 through 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 business year-end date.

FYI  

The business does not have to make any advance payments (IS paid in one installment) in the following cases:

  • The amount of the IS 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 IS 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 annual profits earned, less any 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 is ended during the year or if the fiscal year is ended on December 31, the business must pay the balance no later than on 15 May of the following year.

Please note

Where the IS shows an overpayment, this surplus is automatically repaid 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 - IS Balance Payment Date

Closing date of the financial year concerned

Balance

31 December N-1

15 May N

During year N

The 15th of 4the month after closing

An EURL can be liable for a number of taxes. The main taxes are:

  • (TVA)
  • Company Property Tax (CFE)
  • Contribution based on the added value created by the company (CVAE)

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

TVA

In principle, the business collects it value added tax (TVA) on each of the sales and the services it provides. Then, it must donate the TVA collected to the tax authorities.

The TVA's reporting and payment requirements vary under the TVA tax systemto which the business is subject:

  • The regime of the TVA-based franchise is applicable when the business has a duty-free turnover of less than €37,500 for the provision of services or less than €85,000 for trade and accommodation activities.
  • TVA Simplified Real Regime: the business has a duty-free turnover between €37,500 and €286,000 for the provision of services or between €85,000 and €945,000 for trade and accommodation activities. In addition, the annual amount of TVA collected must be less than €15,000.

TVA Normal Actual Speed: the business has a duty-free turnover of more than €286,000 for the provision of services or €945,000 for trade and housing supply activities. In addition, the business is also subject to the standard scheme where the annual amount of TVA collected is more than €15,000 (even if the amount of turnover is within the thresholds of the simplified real scheme).

Franchise based on TVA

The business that benefits from the TVA-based franchise is exempt from TVA declaration and payment on the sales and services it performs. Thus, sales or services are invoiced without TVA, that is to say excl. tax.

FYI  

Each invoice shall state the following: " TVA not applicable - article 293 B of the French general tax code (CGI) ».

By benefiting from the TVA deductible scheme, the business cannot deduct the TVA which 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 TVA payment and charge it to its customers. This will allow him to recover deductible TVA 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 statement from TVA, no later than 2e working day next to 1er May, by means of form 351712. 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 ended on 31 December), then the TVA declaration must be made within 3 months of the end of the accounting year.

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

  • In July, 1er prepayment of 55% of TVA due in respect of the previous financial period
  • In December, 2nd prepayment of 40% of TVA due in respect of the previous financial period.

The remaining amount to be paid will have to be paid at the time of TVA's next year's declaration.

Please note

The TVA prepayment dates can be consulted in the professional area of the business, on the website impots.gouv.fr, via the service " Declare the TVA ».

For the new companies, it is not possible, in respect of the establishment exercise, to determine the installments 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 TVA actually due in respect of the previous period or half-year.
  • the december deposit must be equal to 80% of the TVA actually due in respect of the previous period or half-year.

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

The business must make his 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 actual speed

Every month, the business must declare and pay the TVA collected in the previous month, by means of form no. 33103.

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

Please note

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

The business must make his 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 its location or the activity it carries out, the business can benefit from a permanent or temporary exemption from CFE.

Please note

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

The CFE business liable receives a dematerialized tax notice (and not by post) on its professional area accessible from impots.gouv.fr. The tax assessment shall indicate the amount of the CFE and the time limit for its payment.

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

CFE less than or equal to €3,000

The amount of the CFE must be paid no later than 15 december.

FYI  

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

The business has the choice between:

  • 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 DGE.
  • Monthly levy : optional payment method, the business is automatically debited every 15th of January to October. Each levy is 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 over €3,000

The business must pay a down payment equal to 50% of the CFE paid 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.

The remaining balance of the CFE must be paid by 15 December 2025.

FYI  

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

The business has the choice between:

  • 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 DGE.
  • Monthly levy : optional payment method, the business is automatically debited every 15th of January to October. Each levy is one tenth of the CFE amount. The option is possible until June 15th.
  • 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 tax (CVAE) is a local tax payable by any business liable to the CFE and that achieves more than €500,000annual turnover excluding tax.

Moreover, 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 owed by the CVAE must pay it on its own initiative, it does not receive tax notices.

Payment terms vary depending on 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 carrying 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 2025 shall be paid by remote payment by 3 May 2026.

CVAE over €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, not later than June 15 of the taxation year
  • one second down payment equal to 50% of the CVAE due, not later than September 15 of the taxation year.

Example :

A company paid €4,800 CVAE in 2024. In 2025, she must therefore pay her CVAE as 2 down payments : one on 15 June 2025 and a second on 15 September 2025.

In the event of excess due to overpayment of installments, this is reimbursed by the tax authorities, less any other direct taxes that may be 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 is obligatorily 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 director shall declare such remuneration as: salaries and wages » in his personal income tax return.

Please note

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

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

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