Check CFE tax bills via website
Business owners should note that CFE business tax bills are being issued and are payable only online this year
SMALL business owners should now check their CFE business tax bills online as paper bills will not be sent out.
If they have set up a professional space on the tax website, impots.gouv.fr, auto-entrepreneurs and others on the micro-entreprise regime can find their bill for the cotisation foncière des entreprises, which must be paid by next Tuesday, December 15.
If you have not set one up already you should do so as soon as possible.
An in-depth guide to checking the bills is available (in French) at: Impôts – CFE bills guide.
The tax authorities say you must also pay the bills online.
As of this year all auto-entrepreneurs have to pay the tax under the same conditions as other businesses, unless you started the business this year.
For example, if you started in 2014, then you need to pay this year, unless you had no turnover in 2014.
The CFE replaced the old taxe professionelle which was also payable by registered businesses. It varies according to area as it is based on the value of the premises from which you operate (to which certain abatements may be applied) plus a percentage rate vote on by your local council.
The tax is unpopular and there have been calls for further reforms, partly because it is not directly proportional to turnover or profit. However in most cases certain turnover bandings should help limit the tax to a manageable amount for the smallest businesses.
In particular, if you work from home and do not have dedicated business premises, your tax should now be based on a fixed minimum value, which, for example for businesses under €10,000 turnover is €212-€505 (set by councils) or for ones up to €32,600 turnover, up to €1,009.
In other words, if you have an auto-entrepreneur business with a turnover of less than €10,000 and there is a local rate of 30%, the tax could be €64-€152. There is more on how the tax is worked out at: CFE.
