Bercy has decided to postpone by three months the deadline for declaring and paying the contribution à l'audiovisuel public. This fee, which is normally due in April, will be payable in July by professionals in the hotel, café, restaurant and sports hall sectors.
Public broadcasting contribution deadline extended
Bruno Le Maire, Minister of the Economy and Finance, and Olivier Dussopt, Minister Delegate in charge of Public Accounts, have announced a 3-month postponement of the deadline for declaring and paying the public broadcasting contribution due for April. This measure is designed to support the cash flow of companies hardest hit by the health crisis. Companies in the hotel, café and catering (HCR) sector and sports halls are concerned.
As a result, the CAP will have to be integrated into the monthly or quarterly CA3 for companies under the normal actual regime, and into the complementary CA12 annual declaration for those under the simplified actual regime.
Companies in the tourist hotel and similar sector whose annual period did not exceed 9 months in 2020 will be able to benefit from the25% deduction provided for partial activity. Collective inns, tourist residences, vacation villages, mountain refuges, light dwellings and mobile homes are also eligible.
Who is liable for the public broadcasting contribution?
The "contribution à l'audiovisuel public" or "redevance télé" is intended to finance public broadcasting organizations such as Arte-France, France Télévisions, RFI and the Institut national de l'audiovisuel.
Companies or individual entrepreneurs carrying out a craft, commercial or liberal activity and owning a television set in at least one of their establishments are liable to pay this tax.
Some are exempt. These include public companies for their activities not subject to VAT, charitable associations that provide accommodation for people in situations of exclusion, and socio-cultural associations in prisons.
CAP amount and declaration
The amount of the contribution depends on the number of television sets owned on January 1 of the year. In 2021, up to 2 sets per establishment will cost 138 euros. For between 3 and 30 sets, the contribution is 96.60 euros. Finally, for 31 or more sets per facility, the contribution is 89.7 euros. The fee is degressive according to the number of TV sets owned by the professional.
Companies liable to pay the contribution must declare it at the same time as their VAT return. Payment is made once a year at the same time as the declaration.