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 in and pay this contribution on the value added by companies?

In this article, we present the CVAE, the companies concerned by this tax declaration and those that are exempt. If you're a taxpayer, we'll explain how to declare and pay the 1330 CVAE return, and how it's calculated.

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What is the CVAE?

The Cotisation sur la Valeur Ajoutée des Entreprises (CVAE) is a tax based on sales generated over a given period. Together 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 sales generated by the company determines :

• 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 elements:

• sales excluding VAT,
• number of employees,
• places of business and establishments,
• value added for the last financial year.

Who must declare the 1330 CVAE?

Companies concerned

No, not all companies are required to declare their CVAE.

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

• over 152,000 euros in sales must declare the CVAE,
• over 500,000 euros are required to pay it.

Companies exempt from 1330 declaration

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 out several professional activities that are the subject of multiple income tax returns,
• 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, it is imperative to complete the section reserved for CVAE on your income tax return.

When to declare the 1330 CVAE?

The accounting closing date does not determine when the declaration is made. All companies required to file a CVAE return must do so no later than:

• the 2nd working day after May 1, i.e. between May 3 and 5 (for 2024, this is May 3),
• an additional 15 days are allowed for electronic declarations,
• 60 days in the case of a fiscal year that differs from the calendar year, where applicable,
• 60 days after the date of cessation of activity, if applicable,
• 60 days after the judgement opening collective proceedings, where applicable (receivership, safeguard or compulsory liquidation).

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

How to 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 (electronic forms exchange) procedure, which involves declaring the CVAE yourself online via the tax authorities' website, in the same way as for social security contributions, VAT or tax returns.

Payment

How do I pay the CVAE? When do I have to pay it? The CVAE is paid as follows:

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

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How to calculate the CVAE due?

Calculating CVAE

💡 Good to know, to the amount of CVAE must be added :

• an additional tax (CVAE x 3.46%),
• management fees (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 of €625,000 excluding VAT 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 €

To this amount must be added the additional tax and management fees:

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

TOTAL CVAE: €81.60

Calculation of CVAE advance payment

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