La cotisation sur la valeur ajoutée des entreprises (CVAE) est, avec la cotisation foncière des entreprises (CFE), l’une des deux composantes de la contribution économique territoriale (CET). Elle est due par les cabinets, imposables à la CFE, dont le chiffre d’affaires hors taxes excède 500 000 €, quels que soient leur statut juridique et leur régime d’imposition, sauf exonérations.
Après l’avoir déjà réduite de moitié en 2021, le gouvernement envisage finalement la suppression pure et simple de la CVAE sur 2 ans. Ainsi, en 2023, la CVAE serait diminuée de 50 %, avant d’être totalement supprimée à compter de 2024.
Précision : les cabinets redevables de la CVAE peuvent être tenus de verser des acomptes. Le montant de la CVAE sur la base duquel seront calculés les acomptes des 15 juin et 15 septembre 2023 tiendra compte de cette réduction.
Malgré cette suppression, les cabinets devront souscrire, au plus tard le 18 mai 2024 au titre de la CVAE 2023, le formulaire n° 1330-CVAE servant à déclarer l’effectif salarié et le montant de la valeur ajoutée, ainsi que, au plus tard le 3 mai 2024, la déclaration n° 1329-DEF permettant la liquidation définitive de la CVAE 2023, accompagnée, le cas échéant, du paiement du solde correspondant.
Et le plafonnement de la CET ?
Corrélativement, le taux du plafonnement de la CET, actuellement fixé à 2 % de la valeur ajoutée, serait abaissé, au titre de 2023, à 1,625 %. Et à partir de 2024, ce taux, qui ne concernerait que la CFE, serait de 1,25 %.
Rappel : la CET ne doit pas dépasser un pourcentage de la valeur ajoutée produite par le cabinet (« le plafonnement »). À défaut, le cabinet bénéficie, sur demande, d’un dégrèvement à hauteur du différentiel entre la CET payée et le plafonnement.
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