Cerfa 1330-CVAE-EPE — value added of electricity producers
This annex concerns only businesses that GENERATE ELECTRICITY within the meaning of articles 1519 D, 1519 E and 1519 F of the French tax code. It splits their value added between units using renewable energy and the others, using three ratios. If you do not generate electricity, this annex does not concern you: return 1330-CVAE on its own is enough.
Up to date for 2026 — verified on September 8, 2026Official form1330-CVAE-EPE-SDGuide: about 20 min
Deadlines
- With return 1330-CVAE
- The annex accompanies the value-added and headcount return, within the same deadline — the second working day after 1 May.
Documents to prepare
- Table 2033-E-SD or 2059-E-SD for the financial year
- Statement of charges by activity
- Record of installed capacity per establishment
The blank PDF remains downloadable from the official site. For pre-filling, we keep a copy of this public form (Licence Ouverte 2.0, source cited on the produced document).
What you get
- The official form itself, pre-filled with your entries. Only the boxes that match the fields below are filled in: complete the others on the form before filing it.
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The generated document is written in French — the language the receiving French authority expects. This page is in English; the document itself is not translated.
Fill in the official form online
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Official form pre-filled with your data: read every box and check the amounts before filing or paying.
Who this applies to
- Businesses operating wind-powered installations or using the mechanical energy of water currents (article 1519 D)
- Those operating electricity generating stations (article 1519 E)
- Those operating photovoltaic or hydroelectric installations (article 1519 F)
Worked example
Example: a mixed wind and thermal operator
A company generates €4,000,000 of overall value added, taken from table 2059-E, which it enters in box B7. The charges of its electricity generation activity represent 60 % of its total charges: it enters 60 in box R1. The installed capacity of its wind farms is 70 % of total capacity (box R2) and its thermal stations 30 % (box R3). Value added from renewable units is €4,000,000 × 60 % × 70 % = €1,680,000 in box C1, and €720,000 for the others in box C2.
How to fill it in, step by step
- Carry to box B7 the overall value added as shown on your table 2033-E-SD or 2059-E-SD.
- Compute in box R1 the ratio of charges relating to electricity generation over the business's total charges.
- Compute in box R2 the share of installed capacity of establishments under articles 1519 D and 1519 F, and in box R3 that of establishments under article 1519 E.
- Enter in box C1 the product B7 × R1 × R2 — value added created by units using renewable energy — and in box C2 the product B7 × R1 × R3.
- Complete frame B by listing, establishment by establishment, the NIC code, department, municipality, municipality code and installed capacity in kW.
The form, line by line
- B7 — overall value added
- It is not recomputed: it is carried over from the series E table of your filing package, 2033-E-SD under the simplified regime or 2059-E-SD under the ordinary regime. The form names both.
- R1 — charges ratio
- Charges relating to the electricity generation activity over the business's total charges. It is what isolates the electricity share of a mixed activity.
- R2 and R3 — capacity ratios
- R2 compares the installed capacity of establishments under articles 1519 D and 1519 F with total capacity; R3 does the same for article 1519 E. The two complement each other: this is the renewable / other split.
- C1 and C2 — the two value-added figures
- The form prints the formulas: C1 = B7 × R1 × R2 for units using renewable energy, C2 = B7 × R1 × R3 for the others.
- Frame B — list of establishments
- It asks, per establishment, for the NIC code, department code, municipality in full, INSEE municipality code and installed capacity in kW. INSEE codes are on insee.fr, as the form's footnotes recall.
Good to know
- The official 1330-CVAE page serves three distinct forms under one number: the return, this EPE annex, and an ETE annex reserved for foreign companies with no permanent establishment.
- This annex is one of the few contents of the pillar aimed at a single sector; most businesses never have to file it.
- Articles 1519 D, 1519 E and 1519 F relate to the flat-rate network business tax (IFER), whose installed-capacity logic reappears here.
- The value added carried to B7 is the same figure that feeds box A2 of return 1330-CVAE.
- Like the return it accompanies, this annex is subject to mandatory electronic filing.
Common mistakes
- Filing this annex without generating electricity: it concerns only articles 1519 D, E and F.
- Recomputing value added in box B7 instead of carrying it from the series E table.
- Confusing R2 and R3, and thus inverting the renewable and non-renewable shares.
- Omitting the R1 charges ratio and applying the capacity ratios directly to overall value added.
- Giving the municipality without its INSEE code, which frame B asks for separately.
Frequently asked questions
Must I file this annex?
Only if you operate electricity generating installations under articles 1519 D, 1519 E or 1519 F. Otherwise return 1330-CVAE is filed on its own.
Where does the overall value added in box B7 come from?
From table 2033-E-SD if you are under the simplified regime, from 2059-E-SD under the ordinary regime. The form names both sources.
Why split value added between renewable and other?
Because the tax treatment differs with the nature of the installation: the form isolates value added created by units using renewable energy from that of other units.
Where do I find the INSEE codes asked for in frame B?
On insee.fr, as the two footnotes of the form indicate.
Go further
Compute the related amounts
Understand this form: the related course
Official sources
- impots.gouv.fr — Form 1330-CVAE-SD, file "Formulaire 1330-CVAE-EPE-SD" (2026 edition): value added and generating capacity of electricity producers, articles 1519 D, 1519 E and 1519 F — September 8, 2026
- entreprendre.service-public.gouv.fr — Value-added business contribution (CVAE), factsheet F23546 (page checked on 22 July 2026) — September 8, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.