Form 2033-D — provisions, accelerated depreciation, losses

Form 2033-D is the MEMORY of the simplified package: it lists provisions and their movements, accelerated tax depreciation, and above all it keeps the count of carried-forward LOSSES from year to year. Its box 870 in one year becomes its box 982 in the next — the same mechanism as form 2058-B under the standard regime. It also carries information nothing else collects: VAT collected and deductible, the owner's personal drawings, optional Madelin contributions.

Up to date for 2026 — verified on September 8, 2026Official form2033-D-SDGuide: about 25 min

This content is part of the path: Filing my simplified tax return package· Step 8 of 11· Next step: Form 2033-E — headcount and value added (CVAE base)

Deadlines

With the year's tax package: Form 2033-D is filed with the whole simplified package (forms 2033-A to 2033-G) and the income return 2031 or 2065, electronically (EDI-TDFC).

Documents to prepare

Last year's form 2033-D (box 870)
Breakdown of provisions by nature at closing
The year's VAT returns

Download the official form (2033-D-SD)

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Your details

Business name

Box 680 — TOTAL provisions, amount at opening (whole euros)(optional)

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

Box 682 — TOTAL, charges for the year (whole euros)(optional)

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

Box 684 — TOTAL, releases for the year (whole euros)(optional)

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

Box 686 — TOTAL provisions, amount at closing (whole euros)(optional)

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

Box 770 — TOTAL charges to accelerated tax depreciation (whole euros)(optional)

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

Box 775 — TOTAL reversals of accelerated tax depreciation (whole euros)(optional)

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

Box 780 — TOTAL non-deductible charges, to carry to line 322 of form 2033-B (whole euros)(optional)

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

Box 982 — losses still available from the previous year (whole euros)(optional)

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

Box 982 bis — losses transferred by operation of law (art. 209-II-2) (whole euros)(optional)

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

Box 982 ter — number of transactions during the year (a count, not an amount)(optional)

Whole number, up to 4 digits

Box 983 — losses offset (whole euros)(optional)

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

Box 984 — losses available to carry forward (whole euros)(optional)

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

Box 860 — the year's loss (whole euros)(optional)

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

Box 870 — total losses still to carry forward (whole euros)(optional)

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

Box 381 — optional supplementary premiums and contributions (whole euros)(optional)

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

Box 374 — VAT collected (whole euros)(optional)

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

Box 378 — deductible VAT on goods and services, excluding fixed assets (whole euros)(optional)

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

Box 399 — the owner's personal drawings (whole euros)(optional)

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

Box 398 — donations qualifying for the corporate philanthropy tax reduction (whole euros)(optional)

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

Box 397 — investment received that gave rise to exceptional depreciation (whole euros)(optional)

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

Box 690 — amounts to add back for gross social income (whole euros)(optional)

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

Box 691 — amounts to deduct for gross social income (whole euros)(optional)

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

Box 692 — gross social income if the amount is NEGATIVE (whole euros)(optional)

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

Box 693 — gross social income if the amount is POSITIVE (whole euros)(optional)

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

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

Who this applies to

Businesses under the simplified tax regime (BIC or corporate income tax)
Businesses with carried-forward losses or provisions on the balance sheet
Self-employed workers, for part IV of the form

Worked example

Example: Marc offsets an old loss

Marc's garage starts the year with EUR 9,000 of carried-forward losses (box 982, taken from last year's box 870). Its profit lets it offset EUR 5,000 (box 983), leaving EUR 4,000 available (box 984). The year produces no new loss (box 860 at zero), so the total travelling on is EUR 4,000 (box 870). On the provisions side, he charges EUR 2,000 against a doubtful customer balance: total provisions go from EUR 3,500 to EUR 5,500 (boxes 680 and 686).

How to fill it in, step by step

Complete part I-A: regulated provisions, provisions for liabilities, impairments — opening, charges, releases, closing.
Complete part I-B for accelerated tax depreciation, charges and reversals by category of asset.
In part I-C, split non-deductible charges and carry their total to line 322 of form 2033-B.
Carry into box 982 the amount shown in box 870 of last year's form 2033-D, then follow the chain down to box 870.
Complete parts III and IV: VAT, owner's drawings, optional contributions, gross social income.

The form, line by line

680 to 686 — total provisions: Opening, charges, releases, closing. Box 686 ties to the provisions on the liabilities side of balance sheet 2033-A and to the impairments on its asset side.
780 — total non-deductible charges: The form says it itself: "TOTAL to be carried to line 322 of form 2033-B-SD". The carry-over is not optional.
982 and 870 — the two ends of the loss chain: Box 982 repeats box 870 of last year's form; this year's box 870 will be picked up next year. A gap breaks the chain, silently.
982 ter — number of transactions: A COUNT of merger transactions, not an amount. Footnote (2) asks for them to be detailed on a separate sheet, with the company numbers of the transferring entities.
Its official title: "relevé des provisions, amortissements dérogatoires, déficits reportables et divers" (CERFA no. 10959): The simplified-regime tables are not standalone forms: they are schedules to form 2033-SD (CERFA no. 15948), which is itself attached to profit return 2031-SD.

Good to know

Accelerated tax depreciation appears TWICE: in the provisions schedule (part I-A, line 600) and in the asset-by-asset detail (part I-B). Not a duplicate — the same amount seen from the balance sheet, then from the depreciation schedule.
Part IV concerns self-employed workers only: the gross social income it computes is the base for contributions, not for tax.
Optional Madelin contributions have their own "of which" box (325), separate from the newer retirement savings plans (box 327).
This form plays for the simplified regime the role that forms 2056 and 2058-B play separately for the standard one.

Common mistakes

Entering last year's LOSS in box 982 instead of the remaining stock (box 870 of the previous form).
Failing to carry box 780 to line 322 of form 2033-B, which distorts the taxable result.
Treating box 982 ter as an amount when it expects a count of transactions.
Confusing part IV's gross social income with form 2033-B's taxable result: two different bases.

Frequently asked questions

How does it differ from forms 2056 and 2058-B?

Not at all in substance: form 2033-D condenses for the simplified regime what the standard regime splits between the provisions schedule (2056) and loss tracking (2058-B). The carry-forward mechanisms are identical.

Must a company complete part IV?

No: it targets self-employed workers, whose gross social income is the base for personal social contributions. A company subject to corporate tax does not complete it.

Is the year's loss entered as a positive?

Yes, in box 860, as a positive amount: the form carries the meaning, not the sign. It adds to the carried-forward stock in box 870.

What if frame C is too small?

The form provides for it: "if frame C is insufficient, attach a statement on the same model". The box 780 total must then cover everything, attachment included.

Go further

Compute the related amounts

French corporate tax (IS)

Understand this form: the related course

Related forms

Official sources

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.