This tax is paid locally by self-employed companies and micro-enterprises.
Unlike the traditional business tax, the CFE is based solely on property subject to property tax.
The company must declare its CFE via the initial declaration n°1447-C, and then submit it by December 31 of the year of creation to the local tax office.
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When choosing the legal form for your company, it's not always easy to keep track of all the different taxes in force. Among this wide range of taxes, the CFE (Cotisation Foncière des Entreprises) applies to companies or micro-businesses operating on a self-employed basis.
Since it's important to understand this tax in order to declare it correctly, here's our practical guide to the essentials for worry-free accounting!
Unlike the traditional business tax, the CFE is based solely on property subject to property tax. Companies subject to the CFE must pay it in all the communes where they are physically located.
However, not all companies are subject to the CFE, as certain activities are exempt, such as craftsmen, public authorities and press agencies. This also applies to companies in their first year of business, or those located in certain zones: BER (Bassin d'Emploi à Redynamiser), QPPV (Quartier Prioritaire Politique de la Ville) or ZRD (Zone de Restructuration de la Défense). We advise you to find out whether or not your company is subject to the CFE.
The company must declare its CFE via the initial declaration n°1447-C, and then file it by December 31st of the year of creation at the local tax office. Any company may claim a tax exemption, in which case it must complete declaration n°1447-M and submit it on the 2nd working day following May 1st. The declaration n°1447-M and its filing deadlines also apply to companies that have made a change in the consistency or surface area of assets subject to CFE tax, or that have modified any of the items mentioned on the previous declaration.
Auto-entrepreneurs are just as concerned by the CFE declaration, if this is not their first year in business. If the auto-entrepreneur is domiciled within a company, he or she is also liable to pay the contribution according to the place of domicile.
Have your say!
Once the CFE has been declared, you can consult your tax notice online, via your company's tax account on impots.gouv.fr. This will be available from May 24, or November 17 if you have opted for monthly payment. This tax notice will summarize the amount you will have to pay.
Always meet your deadlines!
It's time for the all-important payment terms! It's imperative to respect them, otherwise you'll be subject to late payment penalties. A 5% surcharge may be applied to the amount due. There are three ways to pay your CFE: by direct debit, monthly or online.
Now it's your turn to pay!
If you're paying monthly, you won't have to plan your payment, as it will be made directly using the RIB you've sent to the tax office beforehand. To opt for this option, it is essential to request it on impots.gouv.fr or from the Centre de Prélèvement Service (CPS) before June 15. The amount to be paid will be calculated on the basis of the total monthly instalments due since January 1 and the tax rate applied. You won't have to pay any advance, and your first payment will be made on the 15th of the following month.
In the case of direct debit, you will need to apply on impots.gouv.fr or to the CPS by November 30. A direct debit contract will then be drawn up and renewed every year. Remember to cancel your contract if you no longer wish to use this service and stop the automatic renewal!
Finally, by paying the CFE amount directly online, the deadline is December 15. A simple click on the "Pay" button in your professional space will suffice to access the service. To avoid any payment problems, please register your bank card in advance. Don't forget!
Now that you know everything there is to know about the CFE declaration, it's up to you!
