Tax Filing Guide for Self-Employed Entrepreneurs: Deadlines, Methods and Requirements
Tax Declaration Guide for Self-Employed Entrepreneurs
Self-employed entrepreneurs can choose between two tax payment methods:
- Withholding tax at source (default method)
- Optional simplified tax payment (paid alongside social contributions)
Annual income declarations must be submitted between April and June via the official tax website, with specific dates varying by department.
Flat-rate deductions apply based on activity type:
- 34% for non-commercial profits (BNC/service provision)
- 50% for industrial and commercial profits (BIC/commercial services)
- 71% for sales activities
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Turnover declarations must be submitted either monthly or quarterly through the Urssaf website, including:
- Total income received for the period
- Social contributions
- Optional simplified income tax payment (if selected)
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Annual Turnover Thresholds:
- €188,700 for sales activities, on-site consumption, and lodging
- €77,700 for service provision (BIC or BNC)
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Threshold Exceedance Rules:
- Single Year Exceedance:
- If turnover returns below threshold next year, micro-entrepreneur status remains
- Two Consecutive Years:
- Status lost on January 1 of the second year
- Must switch to real regime (BIC) or controlled declaration regime (BNC)
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Important Notes:
- Exceeding thresholds doesn't change initial legal status
- Annual professional income must be declared on personal income tax form (2042) and specific annex (2042-C-PRO)
- Foreign bank accounts must be declared on tax returns