When and how to declare and pay the HBJOAT tax?

Where to file?

The declaration and payment of the HBJOAT tax are done exclusively online on the platform teletax.fr, managed by Francéclat. You must first create a professional account on this site.

What is the frequency?

The reporting frequency depends on the annual amount of tax you generate:

• Quarterly statement This is mandatory for companies whose annual tax amount exceeds the threshold set by Francéclat. Declarations must be filed within one month of the end of each calendar quarter.
• Annual Declaration For businesses whose tax liability is below the threshold, the declaration must be filed before January 25th of the following year for the previous year's turnover.

How do I calculate the amount to declare?

The tax is equal to: Taxable revenue excluding VAT × 0.19 %

Example for a quarter with €50,000 in sales on HBJOAT products: 50,000 × 0.19 % = €95 to be donated.

What exactly needs to be declared?

You must declare your revenue excluding VAT calculated on sales of products falling under the taxable CN codes HBJOAT. The following should be excluded: