C3S Declaration in France : Annual Deadline of May 15
Companies with annual turnover exceeding €19 million and subject to the Social Solidarity Contribution for Companies (C3S) in France must file their annual declaration and make the corresponding payment to URSSAF Provence-Alpes-Côte d’Azur no later than May 15.
With a rate of 0.16%, the C3S is calculated based on the previous year’s turnover, covering all transactions falling within the scope of French VAT—both taxable and exempt operations.
As the electronic C3S declaration form on net-entreprises.com is often (pre)filled using data from VAT returns, it is crucial to:
- Ensure proper VAT code allocation at source
- Manually adjust certain transaction categories by:
- Identifying operations not eligible for C3S
- Calculating and subtracting their amount from the taxable base
- Applying sector-specific rules where relevant
C3S Opportunity
There is still time to adjust your 2025 declaration and correct previous filings for the past three years, up to 2022 (or earlier reopened periods).
BtoBnice is here to help with any operational support you may need: contact@btobnice.com
