Skip to content

Cerfa 1330-CVAE — value added and headcount

Return 1330-CVAE-SD reports the value added and the headcount that form the base of the CVAE. Two things to know before anything else: it MUST be filed electronically — the form says so in a banner, and the filled PDF is only a working document; and a single-establishment business can avoid it altogether by filling in the CVAE frame of its own results return (table 2033-E, 2035-E, 2059-E or 2072-E).

Up to date for 2026 — verified on September 8, 2026Official form1330-CVAE-SDGuide: about 30 min

This content is part of the path: Paying my business property tax (CFE)· Step 7 of 11· Next step: Cerfa 1327-CET — capping the CET against value added

Deadlines

Second working day after 1 May
The return is filed within the same deadline as the results return. It covers the reference period defined in article 1586 quinquies of the French tax code.

Documents to prepare

  • Series E table of the filing package (2033-E, 2035-E, 2059-E or 2072-E)
  • Headcount statement per establishment over the reference period
  • CFE tax notice of the main establishment
Download the official form (1330-CVAE-SD)

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.

Free, no account and no email address.

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

Free. The official PDF is filled on the fly: your entries are not recorded in any of our databases and are only used to produce this document. They travel in the request body, never in the page address.

All fields are required unless marked “optional”.

Your details

Whole number, up to 4 digits

5 digits

14 digits

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

A draft is a file you save wherever you like, just like the document itself: we keep no copy of it and nothing is left in your browser. When signed in, you can also save it to your space to pick it up later — only if you ask.

Official form pre-filled with your data: read every box and check the amounts before filing or paying.

Who this applies to

  • Businesses with turnover above €152,500, required to report value added and headcount even when no CVAE is due
  • Multi-establishment businesses, for which return 1330-CVAE is the only medium for allocating headcount
  • Accountants and CFOs preparing the year-end filing package

Worked example

Example: SAS Verrier, two establishments

SAS VERRIER has turnover of €3,200,000 and generates €1,150,000 of value added over the financial year. It enters €1,150,000 in box A2, taken from box 117 of its table 2033-E, and €3,200,000 in box A3. Belonging to no group, it leaves box B6 at zero. With two establishments it cannot rely on the CVAE frame of its filing package: it files return 1330-CVAE and allocates its headcount between the two sites.

How to fill it in, step by step

  1. Fill in the identity: name, address, postcode, town, then the SIRET of the main establishment.
  2. Carry to box A2 the value added computed on the series E table of your filing package: 2033-E under the simplified regime, 2059-E under the ordinary regime, 2035-E for non-commercial income, 2072-E for property companies.
  3. Enter in box A3 the reference turnover, and in box B6 that of the economic group where the business belongs to one.
  4. Allocate headcount by establishment or by place of employment located in France, on the table of the following pages.
  5. File the return electronically: paper filing is not an accepted channel.

The form, line by line

A2 — value added
It is not recomputed here: it is CARRIED OVER from the series E table of the filing package. The form names the four possible sources — box JU of table 2035-E-SD, box 117 of table 2033-E-SD, box SA of table 2059-E-SD, box D12 of table 2072-E-SD.
A3 — reference turnover
To be carried to box A1 of settlement return 1329-DEF-SD. It is turnover, not value added, that determines the applicable rate.
B6 — reference turnover of the group
To be carried to box A3 of return 1329-DEF-SD. It concerns only businesses belonging to a group within the meaning of article 223 A of the French tax code; the rate is then assessed at group level.
The single-establishment case
A business operating a single establishment within the meaning of the CFE and employing no one for more than three months away from the business may, instead of filing return 1330, fill in only the CVAE frame of its results return. The form itself says so.
Headcount
Reported by establishment or by place of employment located in France, over the reference period of article 1586 quinquies of the French tax code. It is the one item the CVAE frame of the filing package cannot carry for a multi-establishment business.

Good to know

  • Two thresholds not to be confused: reporting value added and headcount is required above €152,500 of turnover, liability to the CVAE above €500,000.
  • The CVAE is being phased out, but more slowly than announced: its abolition, first planned for 2027, has been postponed to 2030 by the 2025 Finance Act.
  • The maximum effective rate follows that postponement: 0.19 % in 2025, 0.28 % in 2026 and 2027, 0.19 % in 2028, 0.09 % in 2029, then nothing in 2030.
  • The legal basis is articles 1586 ter to 1586 nonies of the French tax code, cited at the head of the form.
  • Return 1330-CVAE settles nothing: the tax itself is computed on return 1329-DEF, and instalments on 1329-AC.

Common mistakes

  • Filing the paper form when the return must be filed electronically.
  • Recomputing value added on this return instead of carrying it over from the series E table of the filing package.
  • Confusing box A3 (reference turnover) with box A2 (value added): it is turnover that drives the rate.
  • Not filing because no CVAE is due: the obligation starts at €152,500 of turnover, well below the liability threshold.
  • Filing a 1330 when single-establishment status made a single frame of the filing package enough — or the reverse, which costs more.

Frequently asked questions

Am I exempt from return 1330-CVAE as a single-establishment business?

Yes, on two conditions set by the form: operating a single establishment within the meaning of the CFE, and employing no one carrying on an activity for more than three months away from the business. You then fill in the CVAE frame of your results return.

Where does the amount in box A2 come from?

From the series E table of your filing package, depending on your regime: box 117 of table 2033-E under the simplified regime, box SA of table 2059-E under the ordinary regime, box JU of table 2035-E for non-commercial income, box D12 of table 2072-E for property companies.

What is the difference with returns 1329-DEF and 1329-AC?

Return 1330 REPORTS value added and headcount; it computes no tax. Return 1329-AC is the instalment statement, and 1329-DEF the settlement and adjustment return that closes the year.

Does the CVAE still exist?

Yes. Its abolition, initially scheduled for 2027, was postponed to 2030 by the 2025 Finance Act. The maximum effective rate is 0.28 % in 2026 and 2027, then falls to 0.19 % in 2028 and 0.09 % in 2029.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in French

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.