Specific Taxes

"We don’t inherit the earth from our ancestors; 
we borrow it from our children"

Read more about the product related taxes such as CTA, HBJOAT, DEFI, Private copying levy, Tax on 
diffuse pollution. How is it calculated, how to file, etc.

CTA | Transmission Tariff Contribution

 What is the CTA? The Transmission Tariff Contribution (CTA) is a tax applicable to the delivery of natural gas and electricity on French territory.

 What does the CTA fund? The Transmission Tariff Contribution (CTA) is collected by the Caisse Nationale des Industries Electriques et Gazières (CNIEG). The collected amount finances specific rights for the old age insurance of workers of companies ensuring the transportation and distribution of electricity and natural gas.

 Who is liable for the CTA? The Transmission Tariff Contribution (CTA) applies to French or foreign suppliers of natural gas and / or electricity on the French territory.

 What is the frequency for reporting the CTA? The Transmission Tariff Contribution (CTA) is to be declared and paid quarterly or monthly with the CNIEG depending on the annual amount of CTA to be paid.

 How is the CTA calculated? The rate of the Transmission Tariff Contribution (CTA) is applied to the fixed component of the transmission tariff, applied by electricity or gas distribution network managers:

• Consumers connected to the public electricity transmission network or to a public electricity distribution network (voltage greater than or equal to 50 kilovolts): 10.14%
• Other consumers connected to public electricity distribution networks: 27.04%
• Natural gas transport services: 4.71%
• Natural gas distribution services: 20.80%.

HBJOAT | Tax on watchmaking, jewellery, goldsmithing and tableware.

 What is the HBJOAT? The tax on watchmaking, jewellery, goldsmithing and tableware (HBJOAT) is a tax that applies to products sold in France belonging to these categories.

 What does the HBJOAT fund? The tax on watchmaking, jewelry, goldsmithing and tableware (HBJOAT) enables the financing of Francéclat, a professional committee in charge of the sector’s development.

 Who is liable for the HBJOAT? The tax on watchmaking, jewelry, goldsmithing and tableware (HBJOAT) is collected twice, successively by manufacturers established in France but also by retailers.

 What is the frequency for reporting the HBJOAT? The tax on watchmaking, jewelry, goldsmithing and tableware (HBJOAT) is to be declared and paid monthly, quarterly or annually depending on the annual amount of CTA to be paid.

 How is HBJOAT calculated? The tax on watchmaking, jewelry, goldsmithing and tableware (HBJOAT) applies to the taxable net turnover. The current rate of the HBJOAT tax is 0,19%.

DEFI | The tax on clothing

 What does the DEFI fund? The tax on clothing allows the financing of the DEFI Committee of Development and Economic Promotion Committee DEFI. The DEFI committee distributes funds to contribute to the development and innovation of French SMEs and micro enterprises redistribuera ces fonds pour contribuer au développement et à l’innovation des TPE et PME françaises dans le secteur de l’habillement.

 Who is liable for the DEFI? The tax on clothing (DEFI) is due by french companies that:

• Manufacture or assemble clothing products
• Design products or have them manufactured by a third party
• Réalisent des prestations de services ou des opérations à façon sur des produits de l’habillement.

 What is the frequency for reporting the DEFI? The tax on clothing (DEFI) is to be declared and paid monthly, quarterly or annually depending on the annual amount of tax to be paid.

Private copying levy

 What is the private copying levy? The private copying levy is a royalty that applies to all recording devices sold on the French territory.
What does the private copying levy fund? The private copying levy is collected by Copie France, which is a collective comprising author societies, performers, artists, and producers. This tax allows them to compensate for their loss of income.

 Who is liable for the private copying levy? The private copying levy is collected from French or foreign companies that manufacture, introduce or import relevant products to France.

 What is the frequency for reporting the private copying levy? The private copying levy is to be declared monthly to Copie France.

 How is the private copying levy calculated? The private copying levy applies to each implicated product placed on the French market. The amount due for this levy depends on the type of device or medium.

Tax on diffuse pollution

 What is the tax on diffuse pollution? The tax on diffuse pollution is a tax applied to crop protection products and pesticide-treated seeds.

 What does the tax on diffuse pollution fund? The tax on diffuse pollution is collected by the Water Agency that the taxpayer depends on.

 Who is liable for the tax on diffuse pollution? The tax on diffuse pollution applies to french companies that acquire polluting products within the scope of their professional activity and later resell them to end users.

 What is the frequency for reporting the collection of tax on diffuse pollution? The tax on diffuse pollution is to be declared annually to the Water Agency of Artois Picardie.

 How is the tax on diffuse pollution calculated? The tax on diffuse pollution is applied to the quantity of classified active substances sold within a year to an end user and contained in crop protection products.

Product related taxes – adjoining the VAT declaration

Soda Tax

 What is the Soda Tax? The Soda tax applies to sweet beverages containing added sugars and sold on the french territory.

 What does the Soda Tax fund? The Soda Tax is collected by the french tax administration for the “Health insurance, disability and maternity” branch of the national welfare regime for self-employed agricultural workers.

 Who is liable for the Soda Tax? The Soda Tax applies to the first delivery of these products on the french territory: Manufacturing, introduction or import to France.

 What is the frequency for reporting the Soda Tax? The Soda Tax is to be declared monthly through the French VAT declaration.

 How is the Soda Tax calculated? The price of the Soda Tax is calculated according to a progressive scale that depends on the amount of added sugar (in kg by hectoliter) contained in the taxable product.

Tax on artificially-sweetened beverages

 What is the tax on artificially-sweetened beverages? The tax on artificially-sweetened beverages applies on beverages containing artificial sweeteners and sold on the french territory.

 What does the tax on artificially-sweetened beverages fund? The tax on artificially-sweetened beverages is collected by the French Tax Administration for the “Health insurance, disability and maternity” branch of the welfare regime for self-employed agricultural workers.

 Who is liable for the tax on artificially-sweetened beverages? The tax on artificially-sweetened beverages applies to the first delivery of these products on the french territory: Manufacturing, introduction or import to France

 What is the frequency for reporting tax on artificially-sweetened beverages? The tax on artificially-sweetened beverages is to be declared monthly through the French VAT declaration.

 How is the tax on artificially-sweetened beverages calculated? The rate of the tax on artificially-sweetened beverages is based on the volumes of the first products placed on the market. The rate of the contribution is 3.08€ per hectoliter (3,11 per hectoliter on January 1st 2021).

Tax on public air and maritime transport from or to Corsica

 What is the tax on public air and maritime transport from or to Corsica? The tax on public air and maritime transport from or to Corsica applies to each passenger embarking or disembarking a plane or a ship on the corsican territory by airline companies or shipping companies.

 What does the tax on public air and maritime transport from or to Corsica fund? The tax on public air and maritime transport from or to Corsica is collected by the French Tax Administration for the Corsican territorial collectivity.

 Who is liable for the tax on public air and maritime transport from or to Corsica ? French and foreign public air and maritime transportation companies transporting passengers from or to Corsica are liable for this tax according to the number of passengers embarking or disembarking.

 What is the frequency for reporting the tax on public air and maritime transport from or to Corsica? The tax on public air and maritime transport from or to Corsica is to be declared monthly through the French VAT declaration.

 How is the tax on public air and maritime transport from or to Corsica calculated? The rate of the tax on public air and maritime transport from or to Corsica is to be declared monthly through the French VAT declaration. The amount of this tax is 4,57€ per passenger embarking or disembarking in Corsica.