Any professional may be required to pay, during April or early May, depending on the case, the contribution to public broadcasting when he owns at least one television set in his establishment.
The declaration and payment of this fee are made at the same time as the company’s VAT declaration. Thus, those which come under the normal VAT regime must use annex n ° 3310-A of the CA 3 declaration subscribed for the month of March or the 1er trimester. The filing deadline therefore varies between April 15 and 24. Companies subject to the simplified VAT regime must, for their part, use the CA 12 annual declaration. When their financial year coincides with the calendar year, this declaration must be made no later than the 2nde working day following the 1er May, that is, this year, May 4.
However, the government has just announced that companies in the café-hotels-restaurants sector or operating a sports hall, which are experiencing difficulties in paying the TV license due to the health crisis, can postpone the declaration by 3 months. and the payment of this tax. In practice, companies wishing to benefit from this measure will have to declare and pay the fee:
– with their monthly or quarterly declaration filed in July 2021 when they fall under the normal regime;
– with an additional annual declaration only mentioning the contribution to public broadcasting in July 2021 when they come under the simplified regime.
And be careful, you must defer both the declared amount and the paid amount, by indicating the mention “Covid-19 – Report CAP” in the “Observations” box of the VAT return filed in April or May.
Note: tourism establishments and the like (hotels, inns, guesthouses, in particular) whose operating life did not exceed 9 months in 2020 may benefit from a reduction of 25% of the total amount of the fee. . This reduction applies regardless of the reason why the annual activity period does not exceed 9 months. In other words, an establishment may benefit from it due, for example, to the seasonality of its activity, its commercial choice to close its premises or external circumstances that have led to a closure, such as the Covid-19 health crisis. In practice, the company must apply, directly when calculating the tax due, the 25% reduction.