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Form 2059-E — headcount and value added (CVAE base)

Form 2059-E computes VALUE ADDED for tax purposes, which is not the value added of the income statement: it has its own list of income to include and expenses to deduct, set out exhaustively on the form. The computation runs in four steps — reference turnover (total 1), other income (total 2), expenses to deduct (total 3), then value added = total 1 + total 2 − total 3. That value added is the base of the CVAE business tax. The form also carries the headcount declaration, used to split the tax between municipalities.

Up to date for 2026 — verified on September 8, 2026Official form2059-E-SDGuide: about 30 min

This content is part of the path: Reporting my company's capital and subsidiaries· Step 4 of 6· Next step: Form 2059-F — composition of share capital

Deadlines

With the year's tax package
Form 2059-E is filed with the whole package (forms 2050 to 2059) and the income return, electronically (EDI-TDFC).

Documents to prepare

  • Income statements 2052 and 2053 for the same year
  • Trial balance of external charges and tax accounts
  • Staff register for average headcount
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Whole number, up to 12 digits, no spaces — minus sign allowed

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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

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Who this applies to

  • Standard-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: SAS Delmas computes its value added

SAS Delmas reports EUR 1,240,000 of sales and services (box OA), with no royalties or attached gains: total 1 is EUR 1,240,000 (box OX). It adds EUR 32,000 of operating subsidies and capitalised production (total 2, box OM). Its deductible expenses — purchases, external services, rent, deductible taxes — come to EUR 690,000 (box OJ). Value added produced is 1,240,000 + 32,000 − 690,000 = EUR 582,000 (box OG), carried to box SA as the CVAE base.

How to fill it in, step by step

  1. Start with headcount: average number of staff, of which apprentices, of which disabled workers, and staff assigned to craft activity.
  2. Complete the CVAE reference turnover (part I) and total it in box OX.
  3. Add the other income to include (part II) and total it in box OM.
  4. Enter the expenses to deduct (part III), respecting note (1): expenses relating to capitalised production go in box OU, never in lines ON to OW.
  5. Compute value added in box OG (total 1 + total 2 − total 3) and carry it to box SA.

The form, line by line

YP, YF, YG — headcount
Average staff, of which apprentices and disabled workers. These are NUMBERS of people, not amounts: they split the CVAE between the municipalities where the business operates.
OX — TOTAL 1, CVAE reference turnover
Sales and services, licence and patent royalties, gains on disposals attached to ordinary activity. That last condition is what separates OL from OH.
OU and note (1)
The form warns in plain words: deductible expenses relating to the capitalised production declared in box OE must NOT appear in lines ON to OW, but in box OU. Double counting is exactly what the form is guarding against.
OG and SA — value added produced and CVAE base
OG applies the formula printed on the form. SA repeats it; if value added is negative, the form requires zero to be entered 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.
  • Gains on disposals change line depending on whether they attach to ordinary activity: box OL if they do, box OH if they do not.
  • The single-site frame removes the obligation to file form 1330-CVAE-SD, provided it is completed in full, box SA included.
  • Businesses carrying on purely agricultural activity outside the scope of CVAE do not complete that frame, as the form states.
  • Completing this table can EXEMPT you from filing form 1330-CVAE, but only if three conditions are met together: having duly completed the CVAE box in the profit return, having a single establishment for local business-tax purposes, and employing no one who works more than three months at a location outside the business. Two out of three is not enough.

Common mistakes

  • Copying value added from the income statement instead of recomputing it from the form's own lines.
  • Counting the expenses of capitalised production twice, in lines ON to OW and again in box OU.
  • Putting a disposal gain in box OL when it does not attach to ordinary activity.
  • Treating the headcount boxes as amounts: they are numbers of people.

Frequently asked questions

Why declare headcount on a value-added form?

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: zero must then be entered in frame C of forms 1329-AC and 1329-DEF. Negative value added does not create a claim.

Must form 1330-CVAE-SD be filed as well?

Not if the business is single-site for CVAE purposes and completes the reserved frame at the foot of this form, box SA included: the form expressly grants the exemption then.

Is the form due below the liability threshold?

The form is part of the standard-regime package. The threshold governs liability to CVAE, not the form's presence in the package; the "Néant" box signals an empty form.

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.