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Professional premises rent return (DECLOYER)

DECLOYER is the return through which a company reports the rent of the professional or commercial premises it leases as of 1 January. It is filed exclusively through the EDI-TDFC channel, at the same time as the corporate results return: there is no CERFA number and no paper version. It is due even when the rent has not changed.

Up to date for 2026 — verified on September 6, 2026Official procedure, no printed formGuide: about 15 min

This content is part of the path: Paying my business property tax (CFE)· Step 6 of 11· Next step: Cerfa 1330-CVAE — value added and headcount

Deadlines

Same deadline as the results return
For a financial year ending on 31 December of year N-1, the DECLOYER filing deadline is the one applying to the results return.
Situation assessed on 1 January
The premises to report are those occupied on 1 January of the filing year (French tax code, article 1498 bis).
Every year, even at an unchanged rent
The return remains compulsory « même en l'absence d'évolution du loyer par rapport à l'année précédente » (even where the rent has not changed since the previous year).

Documents to prepare

  • Leases of the professional or commercial premises occupied on 1 January
  • Rent notices or receipts substantiating the annual rent
  • List of premises retrieved through EDI-REQUÊTE
  • Access to the EDI-TDFC channel (accounting firm or EDI provider)
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Companies liable to corporation tax, taxed under an actual-profit regime, or under the déclaration contrôlée regime.
  • The TENANT, never the landlord: article 1498 bis of the French tax code covers premises « dont ils sont locataires » (of which they are tenants) as of 1 January of the filing year.
  • Only professional or commercial premises for which the company is liable to the CFE business property tax.
  • Industrial premises valued under the accounting method are excluded.

Worked example

Example: SARL Delcourt, tenant of a 120 m² unit in Tours

SARL Delcourt leases a 120 m² commercial unit in Tours for €18,000 of annual rent excluding charges, and closes its financial year on 31 December. When filing its results return, its accountants transmit the DECLOYER return by EDI, reporting the rent of the unit occupied on 1 January — the same amount as last year, since the lease was not revised. The obligation applies despite that absence of change, and no paper form is sent to the tax office.

How to fill it in, step by step

  1. List, as of 1 January of the filing year, the professional or commercial premises your company leases and for which it is liable to the CFE.
  2. Retrieve through EDI-REQUÊTE the list and characteristics of the premises the tax administration attaches to your company.
  3. Report the rent of each of those premises in the DECLOYER return, including where the amount is identical to last year's.
  4. Transmit DECLOYER through the EDI-TDFC channel, at the same time as your results return — no paper version exists.
  5. Keep the lease and the rent notices: they are what substantiate the reported amount in the event of an audit.

The form, line by line

Premises to report
Professional or commercial premises leased by the company on 1 January and for which it is liable to the CFE. Industrial premises valued under the accounting method are excluded.
Rent amount
The rent attached to the unit occupied on 1 January of the filing year. The list of required information is set by order of the ministers for the economy and the budget (tax code, article 1498 bis).
Filing channel
The EDI-TDFC channel, exclusively. Companies filing their results return in EFI mode do not have to file DECLOYER separately.

Good to know

  • The tenant files, not the landlord — this is the most common confusion on the subject.
  • The rents collected feed the annual update of the tariffs per premises category and valuation sector (tax code, article 1518 ter): what companies in a sector report bears on the rental value used as the CFE base.
  • The revision of professional premises rental values has applied since 1 January 2017 and places each unit in one of 38 categories, within a valuation sector representing a homogeneous rental market in the département.
  • There is no CERFA number for DECLOYER: looking for a printed form is wasted effort.

Common mistakes

  • Waiting for the rent to change before filing: the obligation is annual, including at an unchanged rent.
  • Assuming the landlord takes care of it: the return is the tenant company's responsibility.
  • Looking for a paper form or a CERFA number: DECLOYER exists only through the EDI-TDFC channel.
  • Filing DECLOYER separately when the results return was filed in EFI mode: in that case it need not be.

Frequently asked questions

Who must file the DECLOYER return?

Companies liable to corporation tax, taxed under an actual-profit regime or the déclaration contrôlée regime, for the professional or commercial premises they lease on 1 January and for which they are liable to the CFE (tax code, article 1498 bis).

What is the filing deadline?

The same as the results return: both are filed at the same time. For a year ending on 31 December, the DECLOYER deadline therefore follows the results filing deadline.

Is there a paper form or a CERFA number?

No. The return is transmitted exclusively through the EDI-TDFC channel and « n'existe pas sous forme papier » (does not exist in paper form). No CERFA number is attached to it.

What are the reported rents used for?

To update, each year, the valuation tariffs per premises category and per sector (tax code, article 1518 ter). Rental values of professional premises are computed from rents actually observed, and those values form the base of the CFE and of the property tax.

Must I file if the rent is the same as last year?

Yes. The return is due even where the rent has not changed since the previous year.

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.