How to check and pay your 2019 CFE tax

By Valérie Aston on 15 November 2019 · Viewed 764 times · Questions

The tax office - Direction Générale des Finances Publiques is sending emails to entrepreneurs, reminding them to check and validate their CFE tax for payment by 16th December 2019.

Contribution Fonciere des Entreprises 2019 (CFE)

Contribution Fonciere des Entreprises (CFE) is a tax paid by all businesses to their local authorities and collected by the tax office. You will start paying this tax from your second year in business, based in a calendar year. You may benefit from a CFE exoneration if your turnover is below 5000 euros per year. In which case you will need to go and see your tax office with a proof of your yearly turnover to request this exoneration.

CFE rates for 2019

The minimum CFE rates applicable on 1st January 2019 is split up into 6 categories based on your business turnover:

  • Less than €10,000 HT (without TVA) – CFE from €218 to €519
  • From €10,000 to €32,600 – CFE from €218 to €1,037
  • From €32,600 to €100,000 – CFE from €218 to €2,179
  • From €100,000 to €250,000 – CFE from €218 to €3,632
  • From €250,000 to €500,000 – CFE from €218 to €5,187
  • Above €500,000 – CFE from €218 to €6,745

Deadlines to declare and pay your 2019 CFE tax

  • Create your professional Impots Gouv account by 30th November 2019
  • Your CFE tax will be published onto our account by 15th November
  • Pay your Contribution Fonciere des Entreprises bill by 16th December 2019

4 steps to check, validate and pay your CFE tax

Step 1 - Create your business online Impot Gouv account

This step needs to be done by 30th November if you want to be able to pay your CFE tax in time. You may have already created you Impot Gouv account after registering your business.

If so, great news! Move onto step two.

Otherwise

  • Go to http://www.impots.gouv.fr and click on Votre espace professionnel / Créer mon espace professionnel (red box on the right-hand-side).
  • You will be redirected to a blue website, click on Vous souhaitez créer un espace pour votre propre entreprise dont vous ne partagerez pas la gestion des services en ligne (if you don't have an accountant managing this for you).
  • Enter your SIREN number (1st 9 digits of your SIRET number), your personal details and click on Valider.
  • Impots will send you a temporary password by post; this can take 2 weeks to arrive.
  • Once you have the temporary password go back to the account creation page, click on Votre espace professionnel / Activer mon espace mes services and enter your password.

Step 2 - Check your CFE tax bill

Once your professional impot account is fully set up, log back in on http://www.impots.gouv.fr.

  • Look for your tax bill under Mes services (right-hand-side column)/Consulter/ Avis CFE (on the right-hand-side).
  • A new tab will open in your browser.
  • You can then check your CFE bill by clicking on Accès aux avis de CFE (blue box below the menu) or via the menu Accès par Impot/ Cotisation Fonciere des Entreprises.
  • You will have a list of bills for each year in business with the tax amount at the end of the table (right-hand-side)
  • Click on the bold text in the 2019 table Avis d'Imposition to view your full CFE bill.

Step 3 - Add your bank account details to pay your CFE

  • Go back to the first tab opened in step 1.
  • Click on Mon espace/ Gérer mes comptes bancaires (on the left-hand side).
  • Click on Mes services en ligne/ Adhérer aux services
  • Add your SIREN number in the pop-up window and click on Valider. Your SIREN number is the first 9 digits of your SIRET number.
  • Under Vous agissez pour le compte de cette entreprise en tant que click on Représentant légal then validate.
  • In the table select Payer autres impôts et taxes and validate.
  • Confirm again on the next page by clicking on Confimer et valider la demande d'adhésion.

You can print or download a copy of this attestation. If you have already added your bank details, you can click on "payer" above the bill. Otherwise, you will have to start by adding your bank details.

  • Click on Mon espace/ Gérer mes comptes bancaires (on the left-hand side).
  • Add your bank details

This needs to be a French IBAN number, as the tax office struggles to collect money from non-French bank accounts. You can use your personal French bank account for payment if you don't have a French IBAN for your business (for instance N26 or Revolut customers with an IBAN starting by DE or GB).

Step 4 - Pay your CFE tax

  • Look for your tax bill under Mes services/Consulter/ Avis CFE (on the right-hand-side).
  • You can then check your CFE bill by clicking on Accès aux avis de CFE (blue box below the menu) or via the menu Accès par Impot/ Cotisation Fonciere des Entreprises.
  • You will have a list of bills for each year in business. Click on 2019 /Avis d'Imposition (bold text in the 2019 table).
  • Your 2019 CFE bill appears with the amount to pay Montant à Payer.
  • Click on the blue box Payer positioned above your bill to validate a bank transfer on 16th December.

Valerie Lemiere: Start Business in France

About the author: Valérie Aston

I've been helping people who want to start or already have a small business set up in France since 2009. After graduating from a Master of Business Administration (MBA) degree, I worked as a senior marketing consultant in the UK and France for various International companies. I worked as a conseillère en création d'entreprises (senior business advisor) for BGE here in France and run this independent business on a daily basis.