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)

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