As an accounting firm based in Lyon, we meet every month to offer you the best of the French tax and accounting news.
September 11, 2025 :
VAT taxpayers carrying out intra-Community transactions: deadline for filling the declaration of trade in goods and the European declaration of services for transactions carried out in August.
September 15, 2025 :
Payment of the second installment of 50% of the Value Added Tax (CVAE) based on previous year’s tax.
Employers liable for payroll tax (taxe sur les salaires): payment of tax on salaries paid in August.
Payment of corporate tax installment (3rd quarter)
September 30, 2025 :
Companies the financial year of which ends on June 30, 2025: deadline for filing out income tax return N°2065 (+15 additional days if submitted electronically).
To know more…
French economic growth: INSEE raises its forecast for 2025
Good news for the French economy: INSEE has revised its 2025 growth forecast upwards, now estimating it at 0.8% compared to the previous 0.6%. This improvement is largely driven by the recovery of key sectors such as tourism, aerospace, and agriculture. However, household consumption remains sluggish, and the overall momentum is still fragile. For small and medium-sized enterprises, this slight upturn nonetheless suggests more favorable prospects than previously expected, particularly in terms of business activity and market opportunities. A reminder to keep a close eye on economic developments in the coming months.
CVAE 2025: Additional contribution due as of Septembe
In 2025, the Cotisation sur la Valeur Ajoutée des Entreprises (CVAE, or Business Value-Added Tax) will be subject to an exceptional measure. Although a gradual phase-out had been planned, the Finance Act maintains the current level through the introduction of an additional contribution.
In practice, all companies liable for CVAE will be required to pay, in addition to the standard levy, a supplementary contribution equal to 47.4% of the CVAE owed.
This amount must be paid as a single instalment by September 15, 2025, and will be adjusted when filing the May 2026 return.
Note: this additional contribution is not taken into account when calculating the cap on the CET (Contribution Économique Territoriale) based on value added.
Apprenticeships: a reminder of hiring incentives in 2025
In 2025, apprenticeship hiring incentives will be adjusted for small businesses. Previously, companies with fewer than 250 employees were eligible for a one-time grant of €6,000 for each new apprenticeship contract signed.
As of February 24, 2025, this amount has been reduced to €5,000 for the first year of the contract. The aim remains to support employers in their recruitment efforts, but the €1,000 cut is a significant change, particularly for very small businesses where every euro counts.
The practical procedures remain unchanged: applications are still managed by the Agence de services et de paiement (ASP), and payments are made monthly after data transmission by Urssaf.
E-invoicing: one year to go
The e-invoicing reform is gradually being rolled out in France. It applies to all businesses subject to VAT, including micro-enterprises. The goal is twofold: to simplify invoice exchanges and combat VAT fraud. As of September 2026, no business will be able to ignore this major change. Here’s what you need to know to be ready.
Key dates to remember
- September 1, 2026: all companies, regardless of size, must be able to receive compliant electronic invoices.
- September 1, 2026: large companies and mid-sized businesses must also start issuing electronic invoices.
- September 1, 2027: very small businesses, SMEs, and micro-enterprises will be required to issue invoices exclusively in electronic format.
What should you do next?
Starting now, we recommend you:
- check that your invoicing or business software can send and receive invoices that meet the new requirements;
- consider which certified e-invoicing platform (PDP) is best suited to your company’s size and IT tools;
- plan ahead to train your teams, ensuring a smooth transition to electronic invoicing.
What is a PDP?
A PDP (Partner Dematerialisation Platform) is an intermediary approved by the French tax authorities.
Its role is to:
- transmit and receive your electronic invoices,
- convert them into a recognized format,
- automatically forward invoice data to the tax administration.
In short, it’s the hub through which all your invoices will be routed.
How to choose a PDP?
Choosing a PDP is a strategic decision. Key criteria include:
- Interoperability: it must be compatible with your business software and that of your accounting firm.
- Reliability: secure archiving and compliance with standards.
- Ease of use: a clear, accessible interface for your teams.
- Support: client service, documentation, and training.
How much does it cost?
So far, PDPs have not published clear pricing. The current trend is toward flexible subscription models, typically based on:
- a base fee per company,
- a number of invoices included,
- extra costs based on usage or options (archiving, multiple users, connectors).
E-invoicing is no longer optional, it’s becoming mandatory. At Roche & Cie, we closely monitor market developments and are currently analyzing the different solutions available. Before selecting a certified dematerialization platform (PDP), we strongly recommend that you consult with us first. This will help secure your choice, ensure compatibility with your accounting tools, and provide you with tailored support. Our aim is to centralize our clients’ subscriptions and negotiate preferential pricing conditions to best serve your business.
The Team Roche & Cie
Professionals or individuals, French or international, since 1948, Roche & Cie has been assisting clients from all horizons.
contact@cabinet-roche.com
+33 (0) 4 78 27 43 06
