TL;DR — You declare your turnover or receipts each month or each quarter to the body responsible for calculating and collecting social security contributions and levies, as well as income tax. If the amount is zero, you indicate “none”.
How often should you declare your turnover?
If you fall under the self-employed regime, you declare your turnover or receipts each month or each quarter. The declaration concerns the operator of the activity and the period being declared.
What amount must you declare?
You indicate the turnover or receipts generated during the relevant period. The periodic declaration therefore concerns the amount for that period.
Determining taxable profit under the rules of the regime provided for in Article 50-0 of the CGI is a separate operation. It does not modify the subject of the periodic declaration of turnover or receipts.
What should you declare if the amount is zero?
When your turnover or receipts are zero for the relevant period, you indicate “none” instead of the amount.
What information is not specified here?
The rule examined does not specify the deadlines applicable to each period, the portal or form to use, or the supporting documents to attach or retain. You must therefore not infer these procedures from the periodicity rule alone.