Form 2033-E — headcount and value added (CVAE base)
Form 2033-E computes VALUE ADDED for tax purposes — the base of the CVAE business tax — and declares the headcount that splits its proceeds between municipalities. It is the exact twin of form 2059-E under the standard regime: same four-step structure (reference turnover, other income, expenses to deduct, value added), same exhaustive lists, only the box numbers differ. A business files one or the other according to its regime.
Up to date for 2026 — verified on September 8, 2026Official form2033-E-SDGuide: about 30 min
This content is part of the path: Filing my simplified tax return package· Step 9 of 11· Next step: Form 2033-F — composition of share capital (simplified regime)
Deadlines
- With the year's tax package
- Form 2033-E 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
- Simplified income statement 2033-B for the same year
- Trial balance of external charges and tax accounts
- Staff register for average headcount
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Who this applies to
- Simplified-regime businesses with turnover above EUR 152,500
- Businesses liable to CVAE, whether single-site or multi-site
- Accountants and directors preparing the year-end package
Worked example
Example: value added at Marc's garage
Marc reports EUR 248,000 of sales and services (box 108), with no royalties or attached gains: total 1 is EUR 248,000 (box 106). He adds EUR 6,000 of operating subsidies (total 2, box 144). His deductible expenses — parts purchases, external services, workshop rent, deductible taxes — come to EUR 172,000 (box 152). Value added produced is 248,000 + 6,000 − 172,000 = EUR 82,000 (box 137), carried to box 117 as the CVAE base.
How to fill it in, step by step
- Declare headcount: average staff, of which apprentices, of which disabled workers, and staff assigned to craft activity.
- Complete the CVAE reference turnover (part I) and total it in box 106.
- Add the other income to include (part II) and total it in box 144.
- Enter the expenses to deduct (part III), respecting note (1): expenses relating to capitalised production go in box 128, never in lines 121 to 148.
- Compute value added in box 137 (total 1 + total 2 − total 3) and carry it to box 117.
The form, line by line
- 376, 657, 651, 861 — headcount
- NUMBERS of people, not amounts. They split the CVAE between the municipalities where the business employs staff.
- 106 — TOTAL 1, CVAE reference turnover
- Sales and services, licence and patent royalties, disposal gains attached to ordinary activity. That last condition separates box 119 from box 115.
- 128 and note (1)
- The form warns: deductible expenses relating to the capitalised production declared in box 143 must NOT appear in lines 121 to 148, but in box 128. Double counting is what it guards against.
- 137 and 117 — value added produced and CVAE base
- Box 137 applies the formula printed on the form. Box 117 repeats it; if value added is negative, the form requires zero in frame C of forms 1329-AC and 1329-DEF.
Good to know
- Tax value added is not accounting value added: its income and expenses are listed exhaustively, and an expense absent from the list is not deductible.
- Disposal gains change line depending on whether they attach to ordinary activity: box 119 if they do, box 115 if they do not.
- The single-site frame removes the obligation to file form 1330-CVAE-SD, provided it is completed in full, box 117 included.
- Businesses carrying on purely agricultural activity outside the scope of CVAE do not complete that frame, as the form states.
- Under the simplified regime this table is the counterpart of the normal regime's 2059-E: it is the CVAE box of the profit return, and completing it opens the exemption from filing form 1330-CVAE — provided you also have a single establishment and no employee working more than three months outside the business.
Common mistakes
- Copying value added from income statement 2033-B instead of recomputing it from this form's own lines.
- Counting the expenses of capitalised production twice, in lines 121 to 148 and again in box 128.
- Putting a disposal gain in box 119 when it does not attach to ordinary activity.
- Treating the headcount boxes as amounts: they are numbers of people.
Frequently asked questions
How does it differ from form 2059-E?
Not at all in substance: same computation, same exhaustive lists, same exemption from form 1330-CVAE-SD for single-site businesses. Only the box numbers differ, because each package has its own numbering.
Why declare headcount here?
Because CVAE is shared between the municipalities where the business employs staff. Value added sets the amount; headcount sets its territorial split.
What if value added is negative?
The form says so: enter zero in frame C of forms 1329-AC and 1329-DEF. Negative value added does not create a claim.
Is the form due below the liability threshold?
The form is part of the simplified package. The threshold governs liability to CVAE, not the form's presence; the "Néant" box signals an empty form.
Go further
Compute the related amounts
Understand this form: the related course
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.