New: Updated version
If you have registered a business in 2010, be it an auto-entrepreneur, micro entreprise, entreprise individuelle, EURL or SARL, you will have received the Cotisation Fonciere des Entreprises 2011 form to complete by the 1st January. Impots need this information to up-date their records, determine whether or not you are liable to Cotisation Fonciere des Entreprises and to calculate how much CFE you will pay in the future, i.e. in 3 years for auto-entrepreneurs and in 2011 for other businesses.
As a reminder, all auto-entrepreneurs will be exempt of CFE for 3 years. Micro entreprises, entreprises individuelles, EURL and SARL are still liable to this tax. Here is a step-by-step guide to complete the form for auto entrepreneurs.
A1 - Identification de l’entreprise
Check that your name, activity, address and SIREN number are correct. Amend on the right-hand-side if necessary. For auto-entrepreneurs registered as artisans, i.e. manual and crafts activities, ensure that box 5 Inscription répertoire des metiers states non.
A2 - Identification de l’établissement
Etablissement refers to the main premises where your business is based or where the activity is carried out: rented office, home office, workshop, shop. This is also your siège social (head office), if you have no other premises. Check your business address, SIRET number and APE code. Amend on the right-hand-side if necessary.
A3 - Origine de l’établissement
Tick accordingly:
- Business created in 2010, tick début d’activité
- New subsidiary or office, tick création d’établissement
- Moved to a new location, tick transfert d’activité
- Bought an existing business, tick acquisition d’établissement
A4 - Identification de l’ancien exploitant
If you bought an existing business in 2010, indicate the name of the previous owner and the activity carried out on the premises.
B1 - Renseignements pour l’ensemble de l’entreprise
Information relating to the whole business and not just the location covered in the previous 2 pages.
- 1 - Date de création: indicate the starting date, i.e. date listed on your INSEE letter or extrait KBIS
- 2 - Effectif: number of staff hired including trainees (3. apprentis) and employees with a disability (4. handicapés). For instance 0,5 for a part time employee.
- 5 - Chiffre d’affaires HT: estimated turnover before TVA for 2010.
- 6 - Ajustement de l’année: calculate a prorata turnover if you have created along the year. For instance if you registered your business in June and have an estimated turnover of 12,000€ for 2010, indicate (12000/6)x12=24,000€.
- 7 - Recette provenant de location: income generated by the rental or sub-rental of the premises
- 8 - Ajustment de l’année: prorata turnover for 7
B2 - Information to be added for auto entrepreneurs
- 5 - Auto-entrepreneur ayant opté pour versement libératoire: tick this box (8) if you have opted for the income tax paid at source (i.e. micro fiscal/ impôt libératoire).
- 6 - Auto entrepreneur et activté artisanale: tick this box (9) if your main activity is artisanale (crafts and manual work) and if you have registered your business after 1st april 2010.
B3 - Biens du nouvel établissement passible de taxe foncière
The information collected here relates to the size, ownership and nature of the building and offices used for your business. There should be one line per building/premises, for instance one for a shop and one for a workshop. If you are renting the premises, you will need t o add a copy of the bail commercial, i.e. rental contract. Also add the address and contact details of the owner. If you are working from home for instance as a web site designer or consultant and only use a desk in your living room, assess the size of your office (surface occupée). For instance surface occupée = 10m2 with nature du bien = bureau dans le salon.
E - Exonération portant sur l’établisement - tax exemption
- Tick CFE 24 Entreprises nouvelles bénéfiçiant art 1464B du CGI for new businesses in 2010
- Tick CFE 32 Etablissement situés dans bassins emploi à redanynamiser for ZRR
As a reminder, Start Business In France does not replace the services of an accountant, so in doubt it is always best to prefill the form and double check with your accountant or Impôts.