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La CVAE aurait dû être supprimée en 2027, mais la loi finances 2025 a reporté sa disparition à 2030. Il va donc falloir, cette année encore, déclarer, payer et comptabiliser la CVAE. Quels comptes comptables utiliser et quelles écritures appliquer ? Avant de vous lancer, assurez-vous que vous êtes bien redevable de cette cotisation locale.",{"metadata":36,"sys":39,"fields":51},{"tags":37,"concepts":38},[],[],{"space":40,"id":42,"type":16,"createdAt":43,"updatedAt":43,"environment":44,"publishedVersion":46,"revision":47,"contentType":48,"locale":29},{"sys":41},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":45},{"id":21,"type":12,"linkType":22},5,1,{"sys":49},{"type":12,"linkType":27,"id":50},"author",{"name":52,"image":53,"position":75},"Nader Zaim",{"metadata":54,"sys":57,"fields":66},{"tags":55,"concepts":56},[],[],{"space":58,"id":60,"type":61,"createdAt":62,"updatedAt":62,"environment":63,"publishedVersion":65,"revision":47,"locale":29},{"sys":59},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":64},{"id":21,"type":12,"linkType":22},4,{"title":52,"description":52,"file":67},{"url":68,"details":69,"fileName":73,"contentType":74},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":70,"image":71},28106,{"width":72,"height":72},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"data":77,"content":78,"nodeType":766},{},[79,88,96,103,111,118,143,149,160,166,173,190,197,250,256,263,270,277,283,289,296,303,391,398,405,428,434,444,450,457,480,486,493,500,507,553,560,594,601,636,642,649,672,678,685,692,700,707,711,719,760],{"data":80,"content":81,"nodeType":87},{},[82],{"data":83,"marks":84,"value":85,"nodeType":86},{},[],"Qu'est-ce que la CVAE ?","text","heading-2",{"data":89,"content":90,"nodeType":95},{},[91],{"data":92,"marks":93,"value":94,"nodeType":86},{},[],"La CVAE est une taxe locale associée à la cotisation foncière des entreprises (CFE). Elles sont toutes deux regroupées pour former la cotisation économique territoriale (CET). La CVAE était amenée à disparaître en 2027, mais la loi de finances 2025 a reporté sa suppression à 2030.","paragraph",{"data":97,"content":98,"nodeType":95},{},[99],{"data":100,"marks":101,"value":102,"nodeType":86},{},[],"",{"data":104,"content":105,"nodeType":110},{},[106],{"data":107,"marks":108,"value":109,"nodeType":86},{},[],"Quelles entreprises sont concernées par la CVAE ?","heading-3",{"data":112,"content":113,"nodeType":95},{},[114],{"data":115,"marks":116,"value":117,"nodeType":86},{},[],"La CVAE est due par les entreprises remplissant ces deux conditions :",{"data":119,"content":120,"nodeType":142},{},[121,132],{"data":122,"content":123,"nodeType":131},{},[124],{"data":125,"content":126,"nodeType":95},{},[127],{"data":128,"marks":129,"value":130,"nodeType":86},{},[],"Assujetties à la CFE, car elles exercent de manière habituelle une activité professionnelle non salariée sur le territoire français.","list-item",{"data":133,"content":134,"nodeType":131},{},[135],{"data":136,"content":137,"nodeType":95},{},[138],{"data":139,"marks":140,"value":141,"nodeType":86},{},[],"Leur chiffre d’affaires annuel hors taxes dépasse 500 000 €, indépendamment de leur forme juridique ou de leur régime fiscal.","unordered-list",{"data":144,"content":145,"nodeType":95},{},[146],{"data":147,"marks":148,"value":102,"nodeType":86},{},[],{"data":150,"content":151,"nodeType":159},{},[152],{"data":153,"content":154,"nodeType":95},{},[155],{"data":156,"marks":157,"value":158,"nodeType":86},{},[],"💡 Si vous créez votre entreprise, vous n’êtes pas redevable de la CVAE durant la première année d’activité. En revanche, vous l’êtes en cas de reprise d’entreprise. Depuis le 1er janvier 2024, l’exonération facultative de CVAE a été supprimée.","blockquote",{"data":161,"content":162,"nodeType":95},{},[163],{"data":164,"marks":165,"value":102,"nodeType":86},{},[],{"data":167,"content":168,"nodeType":110},{},[169],{"data":170,"marks":171,"value":172,"nodeType":86},{},[],"Comment est calculé le montant de la CVAE ?",{"data":174,"content":175,"nodeType":95},{},[176,180,186],{"data":177,"marks":178,"value":179,"nodeType":86},{},[],"La formule de calcul du montant de la CVAE est :\n",{"data":181,"marks":182,"value":185,"nodeType":86},{},[183],{"type":184},"bold","valeur ajoutée taxable x taux de la CVAE",{"data":187,"marks":188,"value":189,"nodeType":86},{},[],".",{"data":191,"content":192,"nodeType":95},{},[193],{"data":194,"marks":195,"value":196,"nodeType":86},{},[],"Le taux de la CVAE varie selon le chiffre d’affaires. Pour 2025 :",{"data":198,"content":199,"nodeType":142},{},[200,210,220,230,240],{"data":201,"content":202,"nodeType":131},{},[203],{"data":204,"content":205,"nodeType":95},{},[206],{"data":207,"marks":208,"value":209,"nodeType":86},{},[],"Moins de 500 000 € : 0 %",{"data":211,"content":212,"nodeType":131},{},[213],{"data":214,"content":215,"nodeType":95},{},[216],{"data":217,"marks":218,"value":219,"nodeType":86},{},[],"Entre 500 000 € et 3 millions € : 0,063 % x (CA - 500 000 €) / 2,5 millions €",{"data":221,"content":222,"nodeType":131},{},[223],{"data":224,"content":225,"nodeType":95},{},[226],{"data":227,"marks":228,"value":229,"nodeType":86},{},[],"Entre 3 et 10 millions € : 0,063 % + 0,113 % x (CA - 3 millions €) / 7 millions €",{"data":231,"content":232,"nodeType":131},{},[233],{"data":234,"content":235,"nodeType":95},{},[236],{"data":237,"marks":238,"value":239,"nodeType":86},{},[],"Entre 10 et 50 millions € : 0,175 % + 0,013 % x (CA - 10 millions €) / 40 millions €",{"data":241,"content":242,"nodeType":131},{},[243],{"data":244,"content":245,"nodeType":95},{},[246],{"data":247,"marks":248,"value":249,"nodeType":86},{},[],"Plus de 50 millions € : 0,19 %",{"data":251,"content":252,"nodeType":95},{},[253],{"data":254,"marks":255,"value":102,"nodeType":86},{},[],{"data":257,"content":258,"nodeType":95},{},[259],{"data":260,"marks":261,"value":262,"nodeType":86},{},[],"Sauf exonération, un montant minimal de CVAE s’applique aux entreprises redevables. Il est de 63 €.",{"data":264,"content":265,"nodeType":95},{},[266],{"data":267,"marks":268,"value":269,"nodeType":86},{},[],"En raison du report de la suppression de la CVAE, les entreprises redevables devront s’acquitter d’une taxe additionnelle de 2025 à 2029 au profit de la CCI France et des chambres de commerce. Pour 2025, son taux est de 13,84 % du montant de la CVAE.",{"data":271,"content":272,"nodeType":95},{},[273],{"data":274,"marks":275,"value":276,"nodeType":86},{},[],"En plus de la taxe additionnelle, en 2025 uniquement, les entreprises redevables de la CVAE devront également régler une contribution complémentaire de 47,4 % de la CVAE.",{"data":278,"content":279,"nodeType":95},{},[280],{"data":281,"marks":282,"value":102,"nodeType":86},{},[],{"data":284,"content":285,"nodeType":87},{},[286],{"data":287,"marks":288,"value":33,"nodeType":86},{},[],{"data":290,"content":291,"nodeType":110},{},[292],{"data":293,"marks":294,"value":295,"nodeType":86},{},[],"Comptabilisation de la CVAE",{"data":297,"content":298,"nodeType":95},{},[299],{"data":300,"marks":301,"value":302,"nodeType":86},{},[],"Les comptes comptables principalement utilisés pour l’enregistrement de la CVAE sont :",{"data":304,"content":305,"nodeType":142},{},[306,328,349,370],{"data":307,"content":308,"nodeType":131},{},[309],{"data":310,"content":311,"nodeType":95},{},[312,315,324],{"data":313,"marks":314,"value":102,"nodeType":86},{},[],{"data":316,"content":318,"nodeType":323},{"uri":317},"/fr/fiches-pratiques/plan-comptable/compte-63511-contribution-economique-territoriale",[319],{"data":320,"marks":321,"value":322,"nodeType":86},{},[],"Compte 63511","hyperlink",{"data":325,"marks":326,"value":327,"nodeType":86},{},[]," : Contribution économique territoriale ;",{"data":329,"content":330,"nodeType":131},{},[331],{"data":332,"content":333,"nodeType":95},{},[334,337,345],{"data":335,"marks":336,"value":102,"nodeType":86},{},[],{"data":338,"content":340,"nodeType":323},{"uri":339},"/fr/fiches-pratiques/plan-comptable/compte-447-autres-impots-taxes-et-versements-assimiles",[341],{"data":342,"marks":343,"value":344,"nodeType":86},{},[],"Compte 447",{"data":346,"marks":347,"value":348,"nodeType":86},{},[]," : Autres impôts, taxes et versements assimilés ;",{"data":350,"content":351,"nodeType":131},{},[352],{"data":353,"content":354,"nodeType":95},{},[355,358,366],{"data":356,"marks":357,"value":102,"nodeType":86},{},[],{"data":359,"content":361,"nodeType":323},{"uri":360},"/fr/fiches-pratiques/plan-comptable/compte-4486-charges-a-payer",[362],{"data":363,"marks":364,"value":365,"nodeType":86},{},[],"Compte 4486",{"data":367,"marks":368,"value":369,"nodeType":86},{},[]," : État - 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Voici les écritures comptables à effectuer.",{"data":501,"content":502,"nodeType":95},{},[503],{"data":504,"marks":505,"value":506,"nodeType":86},{},[],"Chaque acompte est enregistré comme une charge constatée d’avance. Il faut donc :",{"data":508,"content":509,"nodeType":142},{},[510,543],{"data":511,"content":512,"nodeType":131},{},[513],{"data":514,"content":515,"nodeType":95},{},[516,520,527,531,539],{"data":517,"marks":518,"value":519,"nodeType":86},{},[],"Débiter le compte ",{"data":521,"content":522,"nodeType":323},{"uri":360},[523],{"data":524,"marks":525,"value":526,"nodeType":86},{},[],"4486",{"data":528,"marks":529,"value":530,"nodeType":86},{},[]," (ou ",{"data":532,"content":534,"nodeType":323},{"uri":533},"/fr/fiches-pratiques/plan-comptable/compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[535],{"data":536,"marks":537,"value":538,"nodeType":86},{},[],"44586",{"data":540,"marks":541,"value":542,"nodeType":86},{},[]," - TVA autres impôts à régulariser) ;",{"data":544,"content":545,"nodeType":131},{},[546],{"data":547,"content":548,"nodeType":95},{},[549],{"data":550,"marks":551,"value":552,"nodeType":86},{},[],"Créditer le compte 512.",{"data":554,"content":555,"nodeType":95},{},[556],{"data":557,"marks":558,"value":559,"nodeType":86},{},[],"Lors de la clôture de l’exercice, il faudra enregistrer la CVAE calculée au réel :",{"data":561,"content":562,"nodeType":142},{},[563,584],{"data":564,"content":565,"nodeType":131},{},[566],{"data":567,"content":568,"nodeType":95},{},[569,572,580],{"data":570,"marks":571,"value":519,"nodeType":86},{},[],{"data":573,"content":575,"nodeType":323},{"uri":574},"/fr/fiches-pratiques/plan-comptable/compte-63513-autres-impots-locaux",[576],{"data":577,"marks":578,"value":579,"nodeType":86},{},[],"63513",{"data":581,"marks":582,"value":583,"nodeType":86},{},[]," - Cotisation sur la valeur ajoutée des entreprises (CVAE) ;",{"data":585,"content":586,"nodeType":131},{},[587],{"data":588,"content":589,"nodeType":95},{},[590],{"data":591,"marks":592,"value":593,"nodeType":86},{},[],"Créditer le compte 44586.",{"data":595,"content":596,"nodeType":95},{},[597],{"data":598,"marks":599,"value":600,"nodeType":86},{},[],"En parallèle, il faut régulariser les charges constatées d’avance et :",{"data":602,"content":603,"nodeType":142},{},[604,614],{"data":605,"content":606,"nodeType":131},{},[607],{"data":608,"content":609,"nodeType":95},{},[610],{"data":611,"marks":612,"value":613,"nodeType":86},{},[],"Débiter le compte 44586 (ou 4486)",{"data":615,"content":616,"nodeType":131},{},[617],{"data":618,"content":619,"nodeType":95},{},[620,624,632],{"data":621,"marks":622,"value":623,"nodeType":86},{},[],"Créditer le compte ",{"data":625,"content":627,"nodeType":323},{"uri":626},"/fr/fiches-pratiques/plan-comptable/compte-445-etat-taxes-sur-le-chiffre-daffaires",[628],{"data":629,"marks":630,"value":631,"nodeType":86},{},[],"44566",{"data":633,"marks":634,"value":635,"nodeType":86},{},[]," \"Impôts sur les sociétés – autres impôts\"",{"data":637,"content":638,"nodeType":95},{},[639],{"data":640,"marks":641,"value":102,"nodeType":86},{},[],{"data":643,"content":644,"nodeType":95},{},[645],{"data":646,"marks":647,"value":648,"nodeType":86},{},[],"En cas de règlement d’un éventuel solde ou de remboursement d’un trop perçu par l’administration fiscal, il faut comptabiliser les montants ainsi :",{"data":650,"content":651,"nodeType":142},{},[652,662],{"data":653,"content":654,"nodeType":131},{},[655],{"data":656,"content":657,"nodeType":95},{},[658],{"data":659,"marks":660,"value":661,"nodeType":86},{},[],"Si solde restant à payer : Débiter le compte 44566 et créditer le compte 512 ;",{"data":663,"content":664,"nodeType":131},{},[665],{"data":666,"content":667,"nodeType":95},{},[668],{"data":669,"marks":670,"value":671,"nodeType":86},{},[],"Si remboursement : Débiter le compte 512 et créditer le compte 44566.",{"data":673,"content":674,"nodeType":95},{},[675],{"data":676,"marks":677,"value":102,"nodeType":86},{},[],{"data":679,"content":680,"nodeType":110},{},[681],{"data":682,"marks":683,"value":684,"nodeType":86},{},[],"Le cas du dégrèvement pour faible valeur ajoutée",{"data":686,"content":687,"nodeType":95},{},[688],{"data":689,"marks":690,"value":691,"nodeType":86},{},[],"Une entreprise réalisant une faible valeur ajoutée (on parle de valeur ajoutée fiscale et non comptable), elle peut prétendre à un dégrèvement, aussi appelé “plafonnement en fonction de la valeur ajoutée”. 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