Guide to the 1330 CVAE return: procedures, dates and calculations for 2024

You've heard of the 1330 CVAE declaration, but don't know exactly what it refers to? Do you also have to fill it in and pay this contribution on the added value of businesses?

In this article, we take a look at the CVAE, the companies covered by this tax return and those that are exempt. If you are liable for the tax, we will tell you how to declare and pay the 1330 CVAE return, and how it is calculated.

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What is the CVAE?

The Cotisation sur la Valeur Ajoutée des Entreprises (CVAE) is a tax based on turnover generated over a given period. Along with the CFE (cotisation foncière des entreprises), it forms part of the CET (contribution économique territoriale), and will therefore be paid to local authorities.

The amount of turnover generated by the company is used to determine :

• whether or not the company must declare the CVAE,
• whether the company must declare and pay the CVAE
• the amount of tax due.

👉 The 1330 declaration is the document that companies must complete to declare their CVAE, and includes the following information:

• turnover excluding VAT,
• the number of employees
• places of business and establishments,
• the added value generated in the last financial year.

Who must file the 1330 CVAE?

Companies concerned

No, not all companies are required to declare CVAE.

A distinction is made between companies that have to declare it and those that have to pay it. All companies generating :

• more than €152,000 in turnover must declare the CVAE,
• over €500,000 are required to pay it.

Companies exempt from filing a 1330 return

Companies that:

• are already exempt from payment of the CFE,
• fall under the micro-enterprise regime,
• have a single establishment
• are registered as SCMs (sociétés civiles de moyens),
• have merged during the same financial year as the declaration,
• have closed several financial years in the same period,
• carry on several professional activities that are the subject of multiple profit and loss declarations,
• are foreign and have no establishment in France,
• have a financial year of more than 12 months,
• are in their first year of business.

💡 To take advantage of the exemption, you must complete the section reserved for CVAE on your income tax return.

When should the 1330 CVAE be declared?

The date on which the accounts are closed does not determine when the declaration is made. All companies required to file a CVAE return must do so no later than:

• on the 2nd working day from 1 May, i.e. between 3 and 5 May (for 2024, this is 3 May),
• an additional 15 days apply if the return is filed by electronic means,
• 60 days in the case of a financial year that differs from the calendar year, where applicable,
• 60 days after the date on which the business ceases trading, if applicable,
• 60 days after the judgment opening collective proceedings where applicable (receivership, safeguard or judicial liquidation).

💡 Good to know: if the collective proceedings do not result in a cessation, there is no need to complete the 1330 return, only the 1329 within 60 days.

How do I declare and pay the 1330 CVAE?

Declaration

The CVAE must be declared by teletransmission, either :

• via the EDI-TDFC procedure (electronic data interchange) through a certified EDI partner, which may be a software package or a chartered accountant
  
• or via the EFI procedure (electronic form exchange), which involves making the CVAE declaration yourself online via the tax authorities' website, in the same way as for declaring social security contributions, VAT or the tax return.

Payment

How is the CVAE paid? When should it be paid? The CVAE is paid as follows:

• if the amount of CVAE exceeds €1,500,
  • a first instalment of 50% of the CVAE N-1 no later than 15 June 2024,
  • a second instalment no later than 15 September 2024,
  • and the balance (if the amount is to be adjusted) the following year, before the 2nd working day following 1st May,
    
• if the amount of CVAE is less than €1,500, it is paid in a single instalment.

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How is the CVAE due calculated?

Calculating CVAE

💡 Good to know, you need to add to the amount of CVAE :

• an additional tax (CVAE x 3.46%),
• administration costs (CVAE x 1%).

To find out the tax rate that applies to your company:

Example of CVAE calculation

Let's take the example of a company with sales excluding VAT of €625,000 in N-1.

Calculation of the tax rate :

0.25% * ( (625,000 - 500,000) / 2.5 million ) = 0.25% * 0.05 = 0.0125%.

Calculation of gross CVAE :

625 000 x 0,0125 % = 78,125 €

The additional tax and administration costs must be added to this amount:

• 3,46 % x 78,125 = 2,70 €
• 1 % x 78,125 = 0,78125 €

TOTAL CVAE: €81.60

Calculation of the CVAE advance payment

👆 The 1% management fee and the 3.46% additional tax must be included.