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Cerfa 1329-AC — CVAE instalment statement

Statement 1329-AC-SD accompanies the payment of a CVAE instalment. There are only TWO instalments, of 50 % each: the first by 15 June, the second by 15 September of the tax year. They are due only if the previous year's CVAE exceeded €1,500 — which explains the note printed on the form: "You are exempt from paying the instalment if it is €750 or less." €750 is exactly half of €1,500.

Up to date for 2026 — verified on September 8, 2026Official form1329-AC-SDGuide: about 20 min

This content is part of the path: Paying my business property tax (CFE)· Step 10 of 11· Next step: Cerfa 1329-DEF — CVAE settlement and adjustment

Deadlines

15 June — first instalment
50 % of the CVAE due for the tax year. Tick the JUIN box.
15 September — second instalment
50 % of the CVAE due for the tax year. Tick the SEPTEMBRE box.

Documents to prepare

  • Previous year's CVAE notice
  • Estimate of value added for the current financial year
  • Company bank details
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Who this applies to

  • Businesses liable to the CVAE whose previous year's contribution exceeded €1,500
  • Businesses with turnover above €500,000, the CVAE liability threshold
  • Accountants and CFOs managing their clients' tax calendar

Worked example

Example: SAS Verrier and its two instalments

SAS VERRIER paid €2,400 of CVAE for the previous year. The €1,500 threshold being exceeded, it owes two instalments. It estimates its CVAE for the year at €2,600: it therefore pays €1,300 by 15 June, ticking JUIN and entering 1,300 in box Z, then €1,300 by 15 September on a second statement. The balance is settled the following year on return 1329-DEF.

How to fill it in, step by step

  1. Fill in the addressing window: name and address of the establishment, then the management block (SIE, service code, bank details, SIRET, address of the main establishment, FRP number).
  2. Tick the instalment period: JUIN or SEPTEMBRE — never both, one statement covers one due date.
  3. Carry to box Z the total amount payable, computed on line 18 of page 3 of the form.
  4. Date the form, give a telephone number and an email address, and sign the payment frame.
  5. Pay nothing if the computed instalment is €750 or less: the form expressly exempts that payment.

The form, line by line

Instalment period — JUIN or SEPTEMBRE
Two boxes, one choice. Unlike corporation tax, which has four quarterly instalments, the CVAE has only two.
Z — total amount payable
Not a free amount: it is carried over from line 18 of page 3, which computes the instalment. The statement accompanies a payment; it does not compute it on its own.
The €750 threshold
It is not arbitrary: instalments are due when the previous year's CVAE exceeds €1,500, and each is 50 % of the contribution. The €750 exemption is that €1,500 threshold expressed per instalment.
FRP number - key
The reference of your tax file with the business tax office. It appears on your notices; it is not to be invented.

Good to know

  • The instalment statement reports nothing: value added and headcount are reported on return 1330-CVAE, and the year is settled on return 1329-DEF.
  • CVAE liability starts at €500,000 of turnover; the obligation to report value added starts much earlier, at €152,500.
  • The CVAE is being phased out: its abolition, first planned for 2027, has been postponed to 2030 by the 2025 Finance Act.
  • The maximum effective rate follows that postponement: 0.19 % in 2025, 0.28 % in 2026 and 2027, 0.19 % in 2028, 0.09 % in 2029.
  • Settlement return 1329-DEF is filed by the second working day following 1 May of the year after the tax year.

Common mistakes

  • Ticking both JUIN and SEPTEMBRE on the same statement: each due date has its own.
  • Paying an instalment of €750 or less, which the form expressly exempts.
  • Computing the instalment on the previous year's CVAE instead of the CVAE due for the tax year.
  • Believing the statement replaces the return: value added is reported on return 1330-CVAE.
  • Looking for a third or fourth instalment, by analogy with corporation tax.

Frequently asked questions

Must I pay CVAE instalments?

Only if the CVAE you paid the previous year exceeded €1,500. Below that, the contribution is paid in one go, at settlement.

How much is each instalment?

50 % of the CVAE due for the tax year — so an estimate, not a carry-over of the previous year. The balance is adjusted on return 1329-DEF.

What is the difference with statement 2571?

Same layout, different tax: 2571 is the corporation tax instalment statement, with four quarterly due dates. Statement 1329-AC covers the CVAE and has only two.

What if I have overpaid?

The excess appears in box Z of settlement return 1329-DEF, which allows you to claim a refund.

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.