The CFE (cotisation foncière des entreprises) is a small yearly local business tax owed by (almost) every company — even with no premises and no employees. The trap: a one-time déclaration initiale (form 1447-C) is due by 31 December of the creation year, and nothing reminds you.
Étapes
- Creation year: file the 1447-C with your SIE (service des impôts des entreprises) by 31 Dec of the year the company was created. Company identity, activity, headcount, and premises situation.
- No premises (domiciliated company, working from home): the address goes in cadre A2 — "no office" does not mean the form doesn't apply; CFE is assessed on a minimum base even without premises.
- Missed the deadline? Regularise via the espace professionnel on
impots.gouv.fr → messagerie sécurisée → « Question sur un impôt » → CFE:
explain creation date, headcount, turnover, premises situation; the SIE will ask
for the signed 1447-C returned through the messagerie ("déposer un
document"). With CFE due = 0 € (see below) a late initiale is normally fixed
without penalty — but confirm with your SIE.
- Each demande issues a numbered accusé de réception (PDF, with deposit date/time and the full text of your message) — download and keep it: it is your proof of the regularisation date. The accusé also asks you not to re-submit the same demande while it is being processed — one demande per subject, follow it in the messagerie rather than opening duplicates.
- Expect two demandes, not one: the DGFiP closes each thread when it replies ("cette demande est terminée… vous devez déposer une autre demande"), so the signed 1447-C goes in a new demande of type « Déposer un document » — quote the first demande's number in the message so the SIE links the two.
- Timing: the reply to the question can come next day; the final acknowledgment of the deposited form can take weeks — it's done when the deposit demande shows « Demande traitée » with the SIE's accusé of the document.
- Every following year: no new declaration unless something changes (premises, surface, activity). The avis de CFE appears in the espace pro around November; payment is due 15 December.
Exonérations (why many new companies pay 0 €)
- Creation year: exempt (no CFE the first calendar year).
- Cotisation minimum: exempt while turnover ≤ 5 000 € (art. 1647 D CGI) — typical for a young company with little revenue → CFE due = 0 €.
- Year after creation: the base is halved.
- Verify the avis each November even when expecting 0 €.
CFE n'est que la moitié : la CVAE (au-delà de 500 000 € de CA)
La CFE est une des deux composantes de la CET (contribution économique territoriale) ; l'autre est la CVAE (cotisation sur la valeur ajoutée des entreprises) :
- CA > 500 000 € : la CVAE est due (taux progressif selon le CA).
- CA > 152 500 € : une déclaration 1330-CVAE est exigée même quand rien n'est dû.
- La CVAE est en cours de suppression progressive (taux réduits d'année en année, suppression programmée) — vérifier le barème de l'année en cours sur impots.gouv.fr avant de conclure. Ce guide couvre la CFE ; une entreprise au-dessus de ces seuils doit traiter la CVAE en plus.
Pièces justificatives
- The 1447-C form (impots.gouv.fr); company identity (SIREN, activity, creation date); premises details or the domiciliation address (cadre A2).
Délais et échéances
- 1447-C: 31 December of the creation year.
- Avis de CFE: ~November each year; payment by 15 December (direct debit needs a SEPA B2B mandate accepted by your bank beforehand).
Portail / Où faire la démarche
- impots.gouv.fr — espace professionnel (activate it early: the activation code arrives by post). Filing and regularisation both go through it.
- ⚠️ A DGFiP notification email ("Nouveau message… déposer un document") can be a request to upload or a simple acknowledgement — log in and read the messagerie before acting. Genuine DGFiP mail never contains a payment link.
Pièges connus
- Missing the 1447-C entirely (nothing reminds you; regularise via messagerie).
- Assuming "no office = no CFE" — domiciliated companies file with cadre A2.
- Paying the avis late because no SEPA B2B mandate was in place at the bank.
- Phishing emails imitating DGFiP notifications (pay-link = fake).
Sources
- impots.gouv.fr — « Cotisation sur la valeur ajoutée des entreprises (CVAE) » (seuils 152 500 € / 500 000 €, suppression progressive) (checked 2026-07)
- impots.gouv.fr — « Cotisation foncière des entreprises (CFE) » + formulaire 1447-C (checked 2026-07)
- service-public.gouv.fr — « CFE : déclaration et paiement » (checked 2026-07)
- art. 1647 D CGI (cotisation minimum, seuil 5 000 €) (checked 2026-07)