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Cerfa 2035-E — computation of value added (BNC booklet)

Table 2035-E determines the VALUE ADDED produced during the financial year by a professional under the déclaration contrôlée regime. It is the base of the CVAE (the French value-added business contribution). Its logic fits in three lines: a TOTAL 1 of receipts, a TOTAL 2 of expenses, and their difference in box EX. It is the twin of table 2059-E of the ordinary regime and of table 2033-E of the simplified regime.

Up to date for 2026 — verified on September 8, 2026Official form2035-E-SDGuide: about 35 min

This content is part of the path: Reporting my professional (BNC) income· Step 10 of 12· Next step: Cerfa 2035-F — composition of share capital (BNC booklet)

Deadlines

Second working day after 1 May
Article 40 A of Annex III to the French tax code sets the filing of the 2035 return and its annexes at "the second working day following the first of May of each year". Table 2035-E is filed with the whole booklet, through EDI-TDFC transmission.

Documents to prepare

  • Tax profit and loss account 2035-A for the same financial year
  • Cash journal or statement of receipts and payments
  • Statement of deductible VAT and of VAT included in receipts
Download the official form (2035-E-SD)

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14 digits

5 digits

2 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

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

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

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

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

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

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 6 digits

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Who this applies to

  • Self-employed professionals and companies under the déclaration contrôlée regime with turnover above €152,500, who must report their value added even when no CVAE is due
  • Those with turnover above €500,000, who are in addition liable to the CVAE
  • Accountants preparing the year-end 2035 booklet

Worked example

Example: Claire Delmas, architect

Claire Delmas collects €620,000 of net fees (EF) and €2,000 of miscellaneous gains (EG), i.e. a TOTAL 1 of €622,000 in box EI. Her purchases, external services, rents, travel costs and miscellaneous management expenses add up to €214,000 in box EW. Value added is therefore €408,000 in box EX, carried over to JU. As her turnover exceeds €500,000 she is liable to the CVAE; below €500,000 she would have filled in the table without owing anything.

How to fill it in, step by step

  1. Fill in the header: SIRET, name, business address, postcode, town, then the year or the reference period.
  2. Section A: enter receipts line by line — net fees (EF), miscellaneous gains (EG), deductible VAT on expenses EJ to EP (EH), capital gains on disposals relating to ordinary activity (EN) — and total them in EI.
  3. Section B: enter expenses — purchases (EJ) through capital losses on disposals (EV) — and total them in EW.
  4. Section C: compute value added in box EX, which equals TOTAL 1 minus TOTAL 2.
  5. Section D: carry the value added subject to CVAE to box JU, and fill in the single-establishment frame (AH, AJ, BO, BK) only if you are one within the meaning of the CVAE.

The form, line by line

EH — deductible VAT on expenses EJ to EP
It appears under RECEIPTS, which is surprising. The logic is symmetry: VAT included in receipts is deducted under expenses (box EQ), so deductible VAT on the matching expenses is added under receipts. The table works on cash flows, not on amounts excluding VAT.
EN and EV — capital gains and losses on disposals
Only those "relating to a normal and ordinary activity" enter value added. An exceptional disposal stays out.
EQ — VAT included in the receipts of line EF
It is deducted under EXPENSES. This is the exact counterpart of box EH: the table starts from amounts collected including all taxes and neutralises VAT on both sides.
EX — computation of value added
TOTAL 1 minus TOTAL 2, with no other adjustment. It is the only line of the table that is a difference between two totals.
AH — single establishment within the meaning of the CVAE
Ticking this box and filling in the frame exempts you from filing return no. 1330-CVAE, as the form states by referring to notice 2035-NOT-SD. It is the only box of the table that is not in the code column.
BK — headcount within the meaning of the CVAE
A COUNT of employees, not an amount: it is left-aligned and carries neither cents nor thousands separator.

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 2035-LIASSE-BNC booklet carries five distinct forms (2035-A, 2035-B, 2035-E, 2035-F, 2035-G) in a single PDF file, under cerfa number 15945*08.
  • The table is filed even with no figures: the "néant" box is then ticked at the top right.

Common mistakes

  • Entering deductible VAT (EH) under expenses instead of receipts: value added is then wrong twice over, understated on both sides.
  • Not filing the table because no CVAE is due: the reporting obligation starts at €152,500, well below the liability threshold.
  • Including in EN or EV disposals unrelated to normal and ordinary activity.
  • Filling in the single-establishment frame without being one, which skips a 1330-CVAE filing that was still due.
  • Confusing the value added of this table with the profit of table 2035-A: neither the same lines nor the same purpose.

Frequently asked questions

Must I fill in this table if my turnover is €200,000?

Yes for reporting value added and headcount, which is required above €152,500 of turnover. No for the CVAE itself: liability starts only above €500,000.

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.

What is the difference with table 2059-E?

Table 2059-E determines the same value added, but for a company under the ordinary regime, from accrual accounting. Table 2035-E starts from receipts COLLECTED and expenses PAID, because the BNC regime is a cash-basis regime. The two tables share no coordinates.

What goes in box JU?

The value added subject to the CVAE. The form states that it is carried over to return no. 1330-CVAE for multi-establishment businesses, and to returns no. 1329-DEF and statements no. 1329-AC.

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.