June 15 is mid-year payment deadline for France's CFE business tax
Advance payment cuts pain of a big December bill, when the full balance in due
An important deadline is looming for business owners in France, including micro-entrepreneurs, who are liable for the Cotisation foncière des entreprises business tax (CFE).
Liable businesses have until midnight on June 15 to make any advance payment towards the full CFE bill for this year. The final bill, less any payments already made, is due no later than December 15.
For 2021 taxes, self-employed entrepreneurs and non-exempt microentrepreneurs as well as those with a turnover of less than €5,000 have until midnight on June 15, 2021 to pay the advance amount - which can spare them from a high bill at the end of the year when the balance of the tax is due.
Advance payments can only be made via the tax website.
Anyone who pays their CFE tax by direct debit does not need to do anything. The outstanding sum showing on their notice will be debited automatically once the June 15 deadline passes.
For other businesses liable for CFE payments, there are other options available to pay the sum due:
- subscribe to the monthly direct debit until midnight on June 15, 2021, also on the impots.gouv.fr website, or by telephone on 0809 401 401 (Monday to Friday from 08.30am to 19:00);
- direct one-off payment online until midnight on June 15, 2021, by simply clicking on the "Pay" button above the notice (subject to prior registration of the bank account in the professional space).
Users who have not yet created their professional space are invited to do so without delay on the impots.gouv.fr website, under the heading votre espace professionnel. To be able to use it, the user must activate the confidential code that is sent by mail.