Module 19 min938 wordsFree — no account
A value added that is not the one in the accounts
Dated official sources, and the contents this module links to · 1 section
Official sources
- impots.gouv.fr — Form 2050-LIASSE: schedule 2059-E, value added produced during the period (2026 edition) — verified on September 11, 2026
- entreprendre.service-public.gouv.fr F23546 — Levy on the value added of businesses: base, thresholds and filing duties — verified on September 24, 2026
- BOFiP BOI-CVAE-LIEU-10-20210707 — Splitting value added by place of taxation and attaching employees to a site — verified on September 24, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Cap on the taxable value added, turnover at or below €7,600,000 — 80% of turnover
entreprendre.service-public.gouv.fr · 2026 rules - Cap on the taxable value added, turnover above €7,600,000 — 85% of turnover
entreprendre.service-public.gouv.fr · 2026 rules
Contents linked from this module
- Schedule 2059-E
The official form as served, with the four-step computation and the headcount declaration.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.