The added value serving as the basis for calculating the CVAE is determined as follows: Products to be retained – Charges chargeable. It is also necessary to correctly assess the reference period to be used, which depends on the financial year of the company. The amount of added value produced must be declared on table 2059-E of the tax return.
The value added calculation period
The reference period to be used for calculating the CVAE depends on the closing date of the accounting year:
- When the company closes its financial year on December 31, the added value of the year for which the tax is due is used
- When the company closes its financial year during the year, the added value of the last 12-month financial year ended during the tax year is used
- In the event of a financial year of less than or greater than 12 months ending during the tax year, the added value of this financial year is retained
If no year-end occurs during the tax year, the added value produced over the period from the 1 st day following the end of the calculation period of the previous CVAE to December 31 of the year is used. ‘taxation year.
Products to remember
The products to be used for the calculation of the tax base for the CVAE include:
Turnover
- Stored production (recorded in account 713) and capitalized production (recorded in account 721 and 722)
- Operating subsidies (recognized in account 74 and 7715)
- Other day-to-day management income, except the share of profit from joint operations (recognized in account 752 to 758, except account 755)
- Transfers of re-invoiced expenses and transfers of expenses deductible from value added (recognized in account 791 to 797)
- And amortized receivables relating to operating income.
Chargeable charges
The charges attributable to the products retained to calculate the amount of value added taxable to the CVAE are:
- Purchases of goods, raw materials and supplies,
- Changes in stocks,
- Benefits and costs paid,
External services and other external charges (recognized in account 61 and 62), with the exception of certain rents and certain fees (see below),
Other day-to-day management expenses (recognized in account 651 to 68, except account 655),
Capital losses on the disposal of tangible and intangible assets associated with normal and current activity,
Turnover taxes and the like, indirect contributions and the internal consumption tax on energy products,
And the fraction of depreciation and amortization charges relating to property, plant and equipment made available under a rental management or leasing agreement, or even a rental agreement of more than 6 months.
Regarding rents and fees:
The rents or fees relating to tangible assets leased or sublet for a period of more than 6 months, or under financial leasing, as well as the royalties relating to these fixed assets when they result from a rental agreement. Management cannot be used for the calculation of the added value serving as the basis for calculating the CVAE.
