A sole trader may be subject to payment of a number of taxes, including: Value added tax (VAT) Company Property Tax (CFE) Company Value Added Tax (VAE) VAT Depending on the turnover and the annual amount of VAT that the entrepreneur carries out, he will be subject to a different VAT regime: It shall be subject to the exemption from VAT if he realizes a turnover HT less than €36,800 for the provision of services or less than €91,900 for trade and accommodation activities. It shall be subject to the simplified real regime if he has a turnover HT between €36,800 and €254,000 for the provision of services or between€91,900 and €840,000 for trade and accommodation activities. The annual amount of VAT must be less than €15,000. It shall be subject to the normal real speed in one of the following 2 cases: If he has a turnover HT greater than €254,000 for the provision of services or€840,000 for trading and providing housing If the annual amount of VAT is more than €15,000 even if the amount of turnover HT is within the limits of the thresholds of the real simplified procedure CFE A new entrepreneur is not liable to the CFE in the year of its creation and it benefits from a reduction on 1re taxation year. Depending on the activity of the entrepreneur and where he is located, it is possible that he is temporarily or permanently exempt from the EWC. The CFE is payable by the contractor who fulfills the following conditions: It has a turnover or revenue exceeding €5,000 She habitually pursues a self-employed occupation The contractor must make an initial declaration no later than 31 December of the year of creation at the companies tax office of the place of its registered office: Service en ligne : Initial Declaration 1447-C-SD (CFE) CVAE A new entrepreneur is not liable to the CVAE in the year of its creation. On the other hand, it is liable to the CVAE from the first year if it is a transfer of activity. The CVAE is due by the contractor who meets the following 2 conditions: He does more than €500,000turnover HT He is engaged in gainful and habitual self-employment If the entrepreneur has a turnover higher than €152,500, he must make a declaration of added value and staff numbers even if it is not necessarily subject to the payment of the CVAE. The declaration is to be made on 2e working day: titleContent following 1er May by dematerialized means: Through an EDI (electronic data interchange) partner (EDI-TDFC mode) If you are subject to the real simplified regime, directly from your subscriber area on the impots.gouv.fr website (electronic form exchange or EFI) Service en ligne : Online tax account for professionals (EFI mode) The payment of the CVAE is made by means of 2 installments each corresponding to 50% of the contribution due where it is more than €1,500 : 1er deposit payable no later than 15 June of the taxation year 2e deposit payable no later than 15 September of the taxation year A declaration of winding-up and regularization shall then be lodged, no later than 2e working day after 1er May of the year following the taxation year. These payments and the winding-up declaration shall be made by dematerialization with the same intermediaries as the declaration (EDI or EFI). If you are hiring: payroll taxes If you own buildings: property taxes If you own vehicles: taxes on business vehicles (VAT) If you are a resident of Île-de-France: office tax, tax for the creation of offices and businesses in Île-de-France If you have a business: Taxes on commercial areas (TASCOM) If you are engaged in a particular activity (e.g. bar, hairdresser, etc.): other taxes Other specific taxes can be added as the local tax on external advertising or the preventive archeology charge for example. En savoir plus sur Entreprendre.Service-Public.fr