Note
Do you purchase a significant amount of storage media and devices for business purposes on a regular basis?
Obtain an exemption agreementFiling my monthly declaration
How do I file my declaration?
- If you are a manufacturer or importer of media subject to the private copying levy in France (including overseas territories), declare your monthly sales, no later than the 20th of the following month, and pay the associated compensation.
- You already have an account? File your declaration online
- You don't have an account? Create your account
- You prefer to file a paper declaration? Download this form, complete it, and send it back to Copie France :
- by post : Copie France – 225, avenue Charles de Gaulle 92528, Neuilly-sur-Seine Cedex
- or by e-mail : decla@copiefrance.fr
Faq
What storage capacity should i declare?
The storage capacity you should declare to Copie France is the global nominal storage capacity expressed in gigabytes, as mentioned on the product packaging.
How is the amount of the levy determined?
The law established an independent administrative commission, whose members represent consumers, media manufacturers and creators, authors, artists and producers equally. These members are appointed by joint order of the Ministers of Culture and Economy. This Commission determines the media to be levied and votes on the scales applicable to the various media, based on studies of usage that determine the practices of copying of cultural goods by consumers.
Copie France calculates the amount due on the basis of the quantities declared and the applicable rates.
Practical information
When do i have to pay?
Depending on your status, compensation is due on three different dates:
- If you are an exclusive manufacturer or importer of a single brand, you have up to 80 days after the end of the month of the declared period.
- If you are a non-exclusive manufacturer or importer, you have until 40 days after the end of the month of the declared period.
- In all other cases, payment must be made immediately.
IS THE PRIVATE COPYING LEVY SUBJECT TO VAT?
Private copying levy is not subject to VAT, though the amount of the private copy levy is incorporated into the total price of the product on which the VAT is calculated. The tax circular n°132 of September 12, 1986 in the Official Bulletin of the General Tax Directorate specifies the applicable VAT system and the information to be included on invoices.
HOW ARE PRIVATE COPYING LEVY APPLIED IN OVERSEAS TERRITORIES?
In Guadeloupe, Martinique, French Guiana, Reunion and Mayotte: the levy is applied as in any other department of Metropolitan France.
In French Polynesia, Wallis and Futuna, Saint Barthelemy, Saint Martin, Saint-Pierre and Miquelon: the levy is applied but Copie France collects it in Metropolitan France.
In New Caledonia: the levy is not applied.