CVAE and CFE: pay your first deposit!

CVAE remote settlement

The CVAE is payable by companies or persons who are self-employed and who generate an annual turnover excluding tax of more than €500 000.

The payment of the first installment shall apply only to companies whose amount of the EFA paid in the previous year is more than € 1500.

This advance, equal to 50 % of the CVAE paid in 2023, must be paid by June 15, 2024 by remote regulation on the online tax account of the company, via deposit statement n°1329-AC-SD.

TFC Settlement

Companies and persons engaged in a self-employed occupation (unless exemption is granted) are liable to the EWC.

Payment of the deposit, which must be made no later than 17 june 2024, concerns companies whose 2023 settled amount of CFE is more than € 3000.

The amount of this deposit is equal to 50% of the CFE paid in 2023. This amount is indicated on the notice of dematerialized deposit, available on the online tax account company.

In order to make this advance payment, the company may opt to:

• the internet payment via the online tax account (default payment method), simply click on the “Pay” button located above the deposit notice;
• the monthly levy, method of payment on option available until june 15, 2024 (on impots.gouv.fr or by telephone on 0809 401 401) where the company is automatically deducted every 15th of the month from january to october;
• the levy at maturity, an option-based payment method where the company is automatically charged at maturity.