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Contribution to the public audio-visual system (or TV royalty) of an undertaking

Verified 09 février 2021 - Directorate of Legal and Administrative Information (Prime Minister), Ministry of Finance

The contribution to the public audiovisual sector (or TV fee) finance public audiovisual organisations (France Télévisions, Arte-France, Radio France, RFO, RFI, Institut national de l'Audiovisual). Professionals are subject to certain conditions. They must be reported simultaneously with VAT.

Any company, company or individual entrepreneur that carries on a craft, commercial or liberal activity and owns a television station in one or more establishments must pay this contribution.

The contribution is due to the fact that the television has been purchased, given, loaned or received from an estate.

Some companies and organisations are exempt from the contribution. This is the case for public undertakings for their activities not subject to VAT (social, administrative, cultural, sports, educational activities). This is also the case for charities housing people in situations of exclusion and sociocultural associations in prisons. Health and social and medico-social institutions and public or private educational institutions under association agreements with the State are also exempt.

Certain materials are not subject to contribution to the public audiovisual sector, including televisions used for research, production or marketing, in criminal proceedings, in embassies and consulates.

The contribution to the public audio-visual system depends on the number of TVs held at 1to January of the taxation year.

Metropole

Amounts 2021 of the contribution to the public audiovisual sector (by apparatus held)

Number of TVs

Establishment

Drink rate

Up to 2 devices (normal rate)

€138

€552

Between 3 and 30 (30 % reduction)

€96.60

386.4

From 31 apparatus (35 % reduction)

89.7

€358.80

Overseas

Amounts 2021 of the contribution to the public audiovisual sector (by apparatus held)

Number of TVs

Establishment

Drink rate

Up to 2 devices (normal rate)

€88

€352

Between 3 and 30 (30 % reduction)

61.6

246.4

From 31 apparatus (35 % reduction)

57.2

€228.80

The rate is decreasing depending on the number of televisions owned by the professional.

The rate is increased (multiplied by 4) if the establishment is a drinks debit.

A seasonal hotel, which has an operating period of not more than 9 months, is entitled to a 25%.

If the hotel has a mixed activity (hotel-bar-restaurant, for example), only the televisions installed in the room where the alcoholic drinks to be consumed on the spot are sold are subject to the increased rate. Televisions in the hotel rooms, for example, are taxed at the standard rate.

Contribution must be declared together with the declaration of VAT on a monthly, quarterly or annual basis, depending on the tax regime for VAT of the person liable.

The payment takes place once a year at the same time as the declaration (with an increase of 5% in case of late payment).

Conditions for reporting and paying according to the VAT tax system

VAT tax system

Online Declaration

Paper Form

Due

Actual

Online Tax Account

No

25 April 2021

Not liable for VAT, benefiting from VAT-based deductibles (self-employed)

No

Annexe 3310A to VAT declaration CA3

25 April 2021

Agricultural operator who opted for the quarterly VAT declaration CA3

Online Tax Account

Annexe 3310A to VAT declaration CA3

25 April 2021

Simplified plan

Online Tax Account

CA12

- 3 May 2021 (for the years ended 31 December)

- Before the last day of the 3e month following year-end

Simplified agricultural scheme

Online Tax Account

CA12A

3 May 2021