How to declare income from occasional activities?

Q: How to declare income from occasional activities?

To declare income from occasional activities, access your Finances publiques account using your tax number, online access number, and revenu fiscal de référence. Use the online declaration, check pre-filled data, and correct if necessary. For occasional activities subject to VAT, file the declaration within 30 days of the event or occasional transaction ending. Online declaration Online declaration is mandatory for most taxpayers. To access it, use your tax number, online access number, and revenu fiscal de référence. These details are found on the income tax return received in April or the tax notice received in August of the previous year.

TLDR: To declare income from occasional activities, access your Finances publiques account using your tax number, online access number, and revenu fiscal de référence. Use the online declaration, check pre-filled data, and correct if necessary. For occasional activities subject to VAT, file the declaration within 30 days of the event or occasional transaction ending.

Online declaration

Online declaration is mandatory for most taxpayers. To access it, use your tax number, online access number, and revenu fiscal de référence. These details are found on the income tax return received in April or the tax notice received in August of the previous year. If this is your first declaration, the codes are sent by post from the tax administration.

Declaration procedure

The online declaration is pre-filled with information known by the administration. Verify your family situation, address, and pre-filled amounts. Complete it with other income received and deductible expenses. Don’t forget to sign the online declaration to validate it.

Deadlines and corrections

Deadlines for online declarations are extended compared to paper declarations. You can correct a previously submitted online declaration by accessing your Finances publiques account and selecting the "Déclarer mes revenus" service.

Occasional activities subject to VAT

For occasional activities subject to VAT, such as those carried out by non-profit organizations, the declaration must be filed within 30 days of the event or occasional transaction ending. Use form n° 3310-CA3-SD to declare taxable operations conducted on an occasional basis.

Sale of digital assets

For occasional sales of digital assets, such as cryptocurrencies, capital gains realized since January 1, 2019, must be declared. Sales made for consideration within the foyer fiscal must be included in the declaration.

Benefits of online declaration

Online declaration offers several advantages, including:

Extended deadlines compared to paper declarations.
Pre-filled data.
Automatic tax calculation.
Immediate receipt confirmation via email.
Ability to correct the declaration even after signing.