Skip to content

Cerfa 1327-S-CET — capping the CET under the micro regime

Form 1327-S-CET-SD is the request to cap the local business contribution for taxpayers under the micro-enterprise (BIC) or special declarative (BNC) regime. Same cap as for everyone else — 1.438 % of value added, article 1647 B sexies — but a far shorter computation: value added fits in three lines, and the cap is computed as "Frame C, Line 7 x 80 % x 1.438 %".

Up to date for 2025 — verified on October 3, 2026Official form1327-S-CET-SDGuide: about 25 min

This content is part of the path: Paying my business property tax (CFE)· Step 9 of 11· Next step: Cerfa 1329-AC — CVAE instalment statement

Deadlines

After the accounts of the tax year are closed
A duly completed, dated and signed copy goes to the business tax office of the main establishment. Like its "actual profits" counterpart, this request counts as a claim.

Documents to prepare

  • CFE assessment notice of the main establishment
  • Statement of receipts collected during the tax year
  • Evidence of purchases and of fees paid over to colleagues
Download the official form (1327-S-CET-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

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

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

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

  • Micro-entrepreneurs and micro-BIC businesses whose CFE exceeds the value-added cap
  • Self-employed professionals under the special declarative regime (micro-BNC) in the same position
  • Accountants checking each year whether the cap is available to their micro-regime clients

Worked example

Example: Claire Delmas, architect under the special declarative regime

Claire Delmas collects €96,000 of receipts, with no purchases and no fees paid over: her value added produced is €96,000 on line 7. The cap is €96,000 × 80 % × 1.438 % = €1,105, entered on line 8. Her CFE to be capped being €1,480, the relief claimed is €375 on line 9. Not being liable to the minimum contribution, she carries that amount to line 12.

How to fill it in, step by step

  1. Fill in frame A: name, activities, address of the main establishment, SIRET, accountant.
  2. Frame B: list the CFE assessments, enter the minimum contribution on line 2 and the amount to be capped on line 3.
  3. Frame C: enter total receipts (line 4), purchases (line 5) and fees paid over to colleagues (line 6), then value added produced on line 7.
  4. Frame D: compute the cap on line 8 — line 7 × 80 % × 1.438 %.
  5. Frames E and F: the relief claimed is the difference between lines 3 and 8; carry it to line 12 if you are not liable to the minimum contribution, to line 13 if you are.

The form, line by line

The 80 % coefficient
It is specific to these regimes: value added is capped on a flat-rate basis at 80 % of receipts before the 1.438 % rate applies. The form prints the full formula in frame D.
Line 6 — fees paid over to colleagues
They are DEDUCTED from receipts, as on table 2035-A for non-commercial income. Same logic: what is passed on to a colleague was never income of the business.
Line 9 — relief claimed
The subtraction is printed on the form: the line 3 figure, minus the line 8 figure. The two intermediate boxes are not decorative, they make the computation legible.
Lines 10 and 11 — the limitation
They are filled in ONLY by a business NOT liable to the minimum contribution. Line 10 takes the minimum contribution shown on line 189 of the CFE notice; line 11 derives the maximum relief.
Lines 12 and 13 — two boxes, one result
Line 12 applies to a business NOT liable to the minimum contribution, line 13 to one that is. Only one of the two is filled in.

Good to know

  • The choice of form depends on the REGIME, not the activity: micro-BIC and micro-BNC use this one, everyone else form 1327-CET-SD (cerfa 14108*16).
  • The cap does not apply to the minimum contribution of article 1647 D, and relief cannot bring the CET below it.
  • The form requires rounding to the euro: below €0.50 is disregarded, €0.50 or above is rounded up.
  • Copies of the general CFE assessment notices need not be attached; the obligation remains for supplementary assessments.
  • A micro-entrepreneur owes CVAE only above €500,000 of turnover, which is incompatible with the regime's own thresholds: in practice their CET is CFE alone.

Common mistakes

  • Using this form while taxed on actual profits, or the reverse.
  • Forgetting the 80 % coefficient and applying 1.438 % directly to receipts.
  • Entering fees paid over as receipts instead of deducting them.
  • Filling in both line 12 and line 13.
  • Filling in lines 10 and 11 while liable to the minimum contribution, which the form expressly excludes.

Frequently asked questions

Which form should I use, 1327-CET or 1327-S-CET?

This one if you are under the micro-enterprise (BIC) or special declarative (BNC) regime. Form 1327-CET-SD in every other case, i.e. if you are taxed on actual profits.

How is the cap computed?

The formula is printed in frame D: value added produced (line 7) × 80 % × 1.438 %. The 80 % is the flat rate specific to these regimes, the 1.438 % the rate of article 1647 B sexies.

Is relief automatic?

No. It is obtained on request, through this form sent to the business tax office after the accounts are closed.

What goes on line 10?

The minimum contribution shown on line 189 of the CFE notice of the main establishment — and only if you are NOT liable to that minimum contribution.

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.