TLDR: To determine whether you must declare your activity in France, you must first assess your tax residence and the connection of your activity to France. The available sources do not identify a specific form, minimum duration or particular procedure for temporary freelance work. If you already have French tax identifiers, you can use the “Finances publiques” area and the “Déclarer mes revenus” service.
First check your tax residence
The cited rule concerns people who carry out a professional activity in France, whether employed or self-employed. However, this activity may be considered ancillary if you are able to justify it. The available sources define neither the general criterion for an ancillary activity nor a minimum duration for temporary freelance work. [S011, S018]
If you carry out your activity in several countries, you must examine in particular whether there is a fixed point of attachment, a permanent establishment or a business operation in France, as well as the country to which most of your profits are connected. When you carry out the same profession in several countries, the cited rule considers France to be the relevant country if your main activity is carried out there. [S011]
These factors help guide the analysis of your tax residence, but the available sources do not specify which supporting documents you must provide or which particular procedure applies to freelance work carried out temporarily from France.
Access the online tax return
If you already have access to the French tax system, log in to your “Finances publiques” area using your tax number and password. After authentication, select “Déclarer mes revenus”. [S002]
If you do not yet have a password, the procedure indicates that you can use your tax number, online access number and reference tax income. These identifiers appear on certain French tax documents, notably the tax return received in April and the tax notice received in August of the previous year. [S002]
The source does not specify whether these identifiers are already available when you file for the first time from abroad or during a temporary stay in France.
Check and sign the information
The online tax return is pre-filled with the information known to the administration. You must check your family situation, address and pre-filled amounts, and correct them if necessary. You then enter your other income, expenses and, where applicable, the relevant tax reductions or credits. [S002]
You must sign the tax return for it to be taken into account. The available sources do not specify which boxes or schedules correspond to income from temporary freelance work in France. They therefore do not make it possible to confirm a specific form, threshold, amount, social contribution or registration formality specific to this situation.
First tax return, deadline and correction
For a first online tax return, the source indicates that a person aged at least 20 can use the service if they have received a letter from the tax administration informing them of this possibility. A person under 20 can obtain their identifiers from their SIP. These indications concern access to the service and do not provide for a specific procedure for a non-resident freelancer or someone temporarily present in France. [S002]
The online tax return allows additional time compared with the paper tax return. The source does not give the applicable deadline for your situation. It also indicates that a tax return can be corrected after it has been signed, without specifying here the period or procedures for this correction. [S002]
Do not rely on a repealed scheme
The scheme relating to a lucrative activity carried out on a public road or in a public place by a person without a domicile or fixed residence in France for more than six months does not constitute a general rule applicable to all temporary freelance work. This scheme was abolished as of the publication of the law of 7 December 2020. [S007, S013]