Administrative Procedures
A single site to simplify the administrative formalities of companies
1um January 2022 the government launched the site formalites.entreprises.gouv.fr. This pools the resources of a dozen websites to streamline and centralize business processes.
From 1um January 2023this platform becomes the one stop shop for all companies in order to simplify the completion of administrative procedures for companies.
It replaces the six networks of commercial formalities centers (CFEs) and the Guichet business site.
Find out more about this new one stop shop
Creation of a new national business register
Once the company has been created on the commercial formalities desk (see previous point), its references will be registered in a single register : the national business register (RNE).
The latter will also integrate data from other existing registers or business directories, such as the SIRENE list or business and enterprise registers, which will continue to be accessible. This new single register of companies it will be the reference site of the State for information relating to companies operating in the national territory. Your data will be available free of charge.
Find out more about this new unique registry
Supervision of telephone campaigns
From 1um March 2023telephone collection by consumers will only be authorized from Monday to Friday, from 10:00 to 13:00 and from 14:00 to 20:00 Instead, it will be prohibited on Saturdays, Sundays and public holidays.
This regulation will apply both to persons not registered in the “Bloctel” opposition list and to those registered but solicited under an ongoing contract.
Learn more about this new rule
Fiscal measures
Modification of the ceiling allowing to benefit from the reduced rate of corporate tax
The finance law for 2023 approved the increase of the ceiling for the application of the reduced rate for SMEs.
Until then, in fact, the reduced rate of 15% applied – under conditions – up to 38,120 euros in profits. This limit has now increased to €42,500..
Learn more about corporate tax
Reassessment of the income tax scale
The finance law for 2023 reevaluates the brackets of the 5.4% personal income tax rate applicable to 2022 income, to take inflation into account.
The sections of the application scales for the neutral rate of the 2023 withholding tax are also valued.
Consult the new revaluation scale
Phase-out of the Contribution to Enterprise Value Added (CVAE)
The contribution to business value added (CVAE), a tax on production introduced for the benefit of local authorities, it is phased out over two yearsin 2023 and 2024.
The abolition of this tax on production, created in 2010, aims to increase the competitiveness of businesses, especially industrial ones.
Extension of the tax credit for management training
the management training tax credit is extended to allow the training costs incurred to be taken into consideration until 31 December 2024.
Learn more about the Executive Training Tax Credit
Reactivation of the tax credit for the energy requalification of SMEs
The Finance Law for 2021 had introduced, for small enterprises (TPE) and small and medium-sized enterprises (SMEs), a tax credit in favor of the energy requalification of buildings for tertiary use intended for their activity. This mechanism, no longer in force, applied to expenses incurred by 1um October 2020 and 31 December 2021.
The 2023 Finance Law restores this tax credit for expenses incurred between 1um January 2023 and 31 December 2024in order to support smaller companies in the energy requalification of their service sector buildings.
Find out more about this tax credit
Innovative young companies: tax advantages maintained and age criterion changed
The tax exemption regime on profits, the property tax and the territorial economic contribution in favor of young innovative enterprises (JEI) is maintained until December 31, 2025 (the deadline was initially set at 31 December 2022).
Otherwise, the JEI age criterion is changed. From now on it will apply to companies created less than eight years ago (compared to 11 in 2022).
Find out more about the young innovative company status
Reassessment of the maximum amount of meal vouchers paid by companies
From 1um January 2023, the maximum amount of restaurant vouchers paid by companies will be reduced from €5.92 to €6.50.
Find out more about meal vouchers
grants and loans
Entry into force of the electric shock absorber for SMEs and some SMEs
The electric damper came into effect 1um January 2023 for one year.
This system makes it possible to protect the companies that have signed the highest contracts, with a higher unitary aid ceiling. It is aimed at all SMEs (less than 250 employees, 50 million euros in turnover and 43 million euros in budget) as well as all local authorities and public bodies that do not carry out competitive activities, regardless of their status.
All VSEs not protected by the tariff shield will also benefit from this electric shock absorber (those with an electric meter with a power greater than 36 kVA) (see next point).
Maintenance of the tariff shield for VSEs
In 2023, the 1.5 million VSEs with fewer than 10 employees, a turnover of 2 million euros and an electricity meter of less than 36 kVA they will continue to benefit from the price shield in the same way as individuals.
To benefit from it, the company must contact its energy supplier.
Maintenance of the counter for the payment of electricity and gas bills
- For electricity bills:
From 1um January 2023, all VSEs and SMEs those entitled to the electric shock absorber scheme and who would in any case, taking into account the benefit of the shock absorber, comply with the eligibility criteria at the counter for the payment of electricity and gas bills, can also apply for aid via the impots.gouv website. fr e combine the two aids. VSEs and SMEs whose energy expenditure represents 3% of their 2021 turnover after taking into account the shock absorber and whose electricity bill after the reduction collected via the shock absorber, are therefore eligible for this window, is increasing by more than 50% compared to 2021.
For ETIs and large companiesthe electricity bill payment desk has been extended until the end of 2023.
- For gas bills:
With regard to the gas bill, all companies have access until 31 December 2023at the same counter for assistance in paying gas bills with a maximum limit of 4 million euros, 50 million euros and 150 million euros.
Zero-interest loan for the purchase of a low-emission vehicle for micro-enterprises
A zero-interest mortgage experiment is underway for the purchase of a low-emission vehicle from 1um January 2023 and for a period of two years.
This device is about people but also micro enterprises domiciled in low-emission zones or in a nearby inter-municipal community. Micro-enterprises with fewer than 10 employees and whose turnover or total balance sheet does not exceed 2 million euros can apply for a loan of up to 30,000 euros, repayable over seven years, from banks that have signed an agreement with the state.
Ecological measures
Evolution of the mandatory threshold for separate collection of organic waste for professionals
From 1um January 2012 anyone who produces or holds a large quantity of organic waste is required to separate collection and recovery in special channels. In compliance with the provisions of art the law of 10 February 2020 on the fight against waste and the circular economy, known as the anti-waste law, this obligation is gradually being strengthened.
To do it, applies from 1um January 2023 to all professionals who produce more than five tons of organic waste per year.
From 1um January 2024 the obligation to source sorting will apply to all professionals, with no minimum threshold.
Find out more about strengthening the separate collection of organic waste at the source
End of the automatic receipt for companies
From 1um April 2023, the automatic and mandatory printing of the receipt by the merchants will end. These are banknotes produced at cash desks or from vending machines in sales areas and places open to the public and purchase vouchers and promotional or reduced tickets.
As an interested company, you can offer your customers other digital alternatives (tickets by sms, email, etc.). However, if automatic ticket printing is no longer on the agenda, the operator will be obliged to print a ticket if the customer explicitly requests it.
Learn more about deleting your receipt
Ban on disposable packaging in fast food restaurants
From 1um January 2023, theFast food-type fast food companies can no longer use disposable tableware for meals served on site.
They must therefore make use of reusable dishes.