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Cerfa 1329-DEF — CVAE settlement and adjustment

Return 1329-DEF settles the CVAE year: it sets the contribution actually due against the instalments already paid, and produces either CVAE still payable (box Y) or an overpayment (box Z). Never both. It is filed by the second working day following 1 May of the year after the tax year — so in 2026 for the 2025 CVAE, which is what the form's own year states.

Up to date for 2026 — verified on September 8, 2026Official form1329-DEFGuide: about 25 min

This content is part of the path: Paying my business property tax (CFE)· Step 11 of 11· Last step of the path

Deadlines

Second working day after 1 May of the following year
The settlement covers the tax year just ended: return 1329-DEF filed in 2026 settles the 2025 CVAE.

Documents to prepare

  • Instalment statements 1329-AC for June and September
  • Return 1330-CVAE for the same year
  • Bank details, for a refund request
Download the official form (1329-DEF)

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Who this applies to

  • Businesses liable to the CVAE, i.e. with turnover above €500,000
  • Businesses that paid instalments in June and September and must reconcile them
  • Accountants and CFOs closing their clients' tax year

Worked example

Example: SAS Verrier reconciles its year

SAS VERRIER paid two instalments of €1,300 in June and September, i.e. €2,600. Its final CVAE, computed on value added of €1,150,000 and turnover of €3,200,000, comes to €2,480. Payments exceeding the contribution, it enters €120 in box Z — overpayment — and ticks the refund request box. Box Y stays empty.

How to fill it in, step by step

  1. Fill in the addressing window and the management block: SIE, service code, bank details, SIRET, address of the main establishment, FRP number.
  2. Settle the contribution on the table of pages 2 and 3, through to line 25 (CVAE due) and line 26 (payments made).
  3. Enter the result in ONE box only: Y if line 25 exceeds line 26, Z otherwise.
  4. If you have an overpayment, tick "refund of overpayment requested" and attach bank details for a first request or a change of account.
  5. Date the form, give a telephone number and an email address, and sign.

The form, line by line

Y — CVAE due (line 25 − line 26)
The balance still payable once instalments are credited. Filled in, it excludes box Z.
Z — overpayment (line 26 − line 25)
The excess, where instalments exceed the final contribution. Filled in, it excludes box Y.
Refund of overpayment requested
An overpayment is not refunded automatically: the box must be ticked. The form asks for bank details on a first request or on a change of account.
A1 and A3 of the settlement table
They come from return 1330-CVAE: box A3 of the 1330 is carried to A1 here, and box B6 to A3. It is turnover, not value added, that determines the rate.

Good to know

  • Three forms, three roles: return 1330-CVAE reports value added and headcount, statement 1329-AC accompanies instalments, return 1329-DEF settles the year.
  • Instalments are due only if the previous year's CVAE exceeded €1,500; below that, everything is settled at liquidation.
  • The CVAE is being phased out: 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.
  • Liability starts at €500,000 of turnover, the reporting obligation at €152,500.

Common mistakes

  • Filling in both box Y and box Z: they are the two faces of a single balance.
  • Expecting an automatic refund of the overpayment without ticking the box provided.
  • Settling the current year's CVAE instead of the year just ended.
  • Forgetting to attach bank details to a first refund request.
  • Confusing the file's vintage with the tax year: the 1329-DEF of the 2026 campaign reads "2025".

Frequently asked questions

What is the difference with statement 1329-AC?

Statement 1329-AC accompanies an instalment payment during the year. Return 1329-DEF settles the year just ended by setting the final contribution against the instalments paid.

How do I recover an overpayment?

Enter it in box Z and tick "refund of overpayment requested". Without that box ticked, the excess stays on account.

Must I file return 1329-DEF if I paid no instalment?

Yes, as soon as you are liable: it is the return that settles the contribution. With no instalment, the whole amount appears in box Y.

What is the difference with form 2572?

Same DGFiP layout, different tax: 2572 is the corporation tax balance statement. Return 1329-DEF plays that role for the CVAE.

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.