The HBJOAT tax: presentation and operation
What is the HBJOAT tax?
The HBJOAT tax (Watchmaking, Jewelry, Goldsmithing, Silversmithing, Tableware Arts) is a sector-specific tax allocated to the public service of Francéclat, the professional organization for the industry. It finances economic development, training, innovation, and promotional activities for the HBJO sector in France.
Established by law, it is collected and transferred to Francéclat via the platform teletax.fr.
Who is liable?
The tax is mandatory for all individuals, businesses, and tradespeople whose primary activity falls within the HBJOAT sector. This includes, in particular:
- THE manufacturers who manufacture or have manufactured in France or in the European Union products in the sector (jewelry, goldsmithing, watchmaking, tableware).
- THE distributors (retailers, wholesalers) who market these products in France.
- THE importers who import these products from countries outside the European Union.
The tax applies whether the activity is carried out as the primary occupation. If the HBJOAT activity is only secondary, the tax only applies if this secondary activity is also subject to the tax according to the criteria of the law.
Which products are affected?
Products subject to the tax are defined by reference to the Combined Nomenclature (CN) and validated by Francéclat. They include, in particular:
- Jewelry, fine jewelry and silverware (gold, silver, platinum, plated)
- Watches, clocks and horological articles
- Precious and semi-precious stones (natural, synthetic, reconstituted)
- Tableware (silverware, fine cutlery, etc.)
- Novelty items assimilated according to their customs classification
The complete list of taxable products is defined and regularly updated by Francéclat. Second-hand products are also taxable under the same conditions as new products.
What is the tax rate?
The HBJOAT tax rate is 0.19 % of taxable turnover (HT) carried out on sales of products within the HBJOAT sector.
How is it declared and paid?
The declaration and payment are made online on the platform teletax.fr, managed by Francéclat. Taxpayers must register and declare quarterly or annually depending on their situation.
- Quarterly statement : for companies whose annual tax amount exceeds a certain threshold.
- Annual Declaration : for companies whose tax amount is below the threshold.
What are the penalties for non-payment?
In the event of failure to declare or pay, surcharges and late payment penalties These rules apply. Francéclat may also initiate forced recovery proceedings. It is therefore essential to comply with reporting obligations within the specified deadlines.
Where can I find help?
For any questions regarding your tax liability or reporting obligations, you can contact Francéclat directly via the platform. teletax.fr or consult the documentation available on this site.
