This report generates the preparatory report for a single company for the French fiscal form 2855: Taxes on company vehicles. This report is for the 2021 fiscal year and reflects the latest changes from the French Fiscal authorities.

Legal references (in French)

Article 1010 - Code général des impôts - Légifrance (legifrance.gouv.fr)

TFP - Taxe sur les véhicules de sociétés - Champ d'application - Véhicules taxables (bofip.impots.gouv.fr)

Formulaire n°2855-SD (impots.gouv.fr)

This report is only available if your connection language is French and only applies to French legislation.

Reporting and taxation period: 2021 declaration from January 1, 2021 to December 31, 2021

2020 and after: The tax period only includes quarters within the same calendar year, beginning January 1 and ending December 31.

Note: You must manage the allowed tax deduction of 18 750 € outside the report when submitting the tax.

To claim the corresponding exemptions, you must complete the necessary options on the Vehicle screen in the Fixed assets function (GESFAS).

See the French General Tax Code, Article 1010 and BOFIP listed above under French references.

The report does not include data for blocks I-B and II-B

I-B: Taxable Vehicles owned or rented by employees or officers and taxed according to CO2 emissions.

II-B: Taxable Vehicles owned or rented by employees or officers and taxed by Fiscal Power.

Prerequisites

List of criteria

Parameter

Parameter title

Type

cpy

Companies

CPY

annee

Year

C

impselections

Print selections (Local menu No, Yes)

M1

Comments

The data is filtered by site according to the rights  granted to the user on the function GESFAS (Assets).

Description of the report

The report provides the following information for a single company for the selected calendar year. The report layout is determined by the French fiscal authority. The data provided in the report is based on the vehicle profile entered in Fixed assets (GESFAS) on the Vehicle screen.

2018 and after: The tax period only includes quarters within the same calendar year, beginning January 1 and ending December 31.

Example #1: For the 2021 reporting period, if a vehicle is in first use as of July 1, the first day of the third quarter, the vehicle is include for two quarters: the third and fourth.

Example #2: For the 2021 reporting period, if a vehicle is in first use as of August 1, mid- quarter, it is only included for one quarter: the fourth quarter.

Tax rates and categories

The first page of the report displays the difference tax categories and amounts for company vehicles. This includes the tax levels by CO2 emissions, fuel type, and fiscal horsepower.

Vehicles by CO2 emissions: Table I-A

The next page displays vehicles whose Tax rule is based on CO2 emissions. For each vehicle, the following information is provided:

  • Vehicle number
  • Fuel category: gas or diesel
  • Column A: Purchase or registration date
  • Column B: Date put in service
  • Column C: Date left service
  • Columns D, E and F: For rented vehicles, the start and end dates of service and the duration
  • Columns G: The level of C02 emission and the corresponding tax
  • Column H: The vehicle registration as of March 1, 2020
  • Column I1 or I2: Annual tax applied according to the CO2 emission
  • Column J: Number of quarters to settle the first tax component
  • Columns K and L: Tax for air pollutants and the number of quarters to settle the second tax component
  • Column M: The annual tax for the period based on the following calculation:

 (Tax level * CO2 emissions * Number of quarters) + (Air pollution tax * Number of quarters for the second component) / 4.

The total tax burden for all vehicles combined is included as well as the total number of vehicles.

Vehicle by Fiscal horsepower: Table II-A

The next page displays vehicles whose Tax rule is based on Fiscal horsepower. For each vehicle, the following information is provided:

  • Vehicle number
  • Fuel category: gas or diesel
  • Column A: Purchase or registration date
  • Column B: Date first in service
  • Column C: Last date of service
  • Columns D, E, and F: For rented vehicles, the start and end dates of service and the duration
  • Column P: Fiscal horsepower
  • Column Q: Tax amount for that fiscal horsepower as indicated on the first page of the report
  • Column J: Number of quarters to settle the first tax component
  • Columns K and L: Tax for atmospheric pollutants and the number of quarters to settle the second tax component

The last column on the page calculates the tax amount for each vehicle for the reporting period as follows:
(Fiscal horsepower * Number of quarters for the first component) + (Air pollution tax * Number of quarters for the second component) / 4.

The total tax responsibility for all vehicles combined is included as well as the total number of vehicles.

The final page of the report displays the total tax responsibility from Table I-A, Table II-A, and the combined total from both tables.