TLDR: The TCMA includes a fixed fee and an additional fee to the CFE. You are concerned if your business is required to register with the RNE as a business in the crafts and artisanal sector, or if it voluntarily registers there in that capacity.
Composition of the TCMA
The tax for the expenses of chambers of crafts and artisanal trades (TCMA) includes:
- a fixed fee;
- an additional fee to the business property tax (CFE).
It is assessed and collected under the same conditions as the CFE.
Businesses concerned
You are liable for the TCMA if your business is required to register with the national business register (RNE) as a business in the crafts and artisanal sector, or if it voluntarily registers there in that capacity.
The registration obligation applies to natural and legal persons employing fewer than eleven employees who carry out, as a principal or secondary activity, an independent professional activity of production, processing, repair or provision of services appearing on the list provided for by Decree No. 98-247 of 2 April 1998, as amended.
The application of the TCMA depends on this qualification with the RNE.