TLDR: Freelancers in France must declare their activity according to specific rules, particularly for lawyers, artists, and non-residents in the EU. Obligations vary depending on the type of activity and tax status.
Who must declare their activity?
In France, freelancers must declare their activity according to specific rules. The following categories are required to declare their activity, even if they benefit from a VAT exemption or are exempt from VAT:
- Lawyers and barristers.
- Authors, performing artists, translators, guides, athletes, and animal trainers.
- Beneficiaries of the VAT exemption under Article 293 B of the French Tax Code (CGI).
- Individuals engaged in VAT-exempt activities but subject to other tax obligations.
These obligations are independent of the applicable VAT regime and concern the formal communication of the start of the activity to the tax authorities.
Declarative exemptions for certain categories
Some freelancers benefit from partial VAT exemptions. For example:
- Authors, performing artists, and lawyers who benefit from the VAT exemption are not subject to specific VAT declarative obligations, except under special provisions.
This exemption is limited to VAT and does not extend to other taxes or administrative obligations.
Obligations of digital platforms
Online platforms that connect freelancers with clients have specific declarative obligations. They must:
- Report the amount of VAT-taxable transactions carried out in France by freelancers.
- Provide identifying information about the freelancers.
These obligations are the responsibility of the platforms, not directly the freelancers, although the transmitted data may influence individual tax audits.
Non-EU resident freelancers
Freelancers not established in the European Union who carry out VAT-taxable activities in France must appoint an accredited tax representative with the DGFiP (French Directorate General of Public Finances). This representative is responsible for:
- Fulfilling declarative obligations on behalf of the freelancer.
- Paying the VAT due for operations carried out in France.
The accreditation of the representative is mandatory and must be formalized with the DGFiP services. This obligation does not apply to freelancers established in the EU, who can directly fulfill their tax obligations in France.
Activities in public places without a fixed residence
Freelancers carrying out a profit-making activity on or in a public place in France, without having a home or fixed residence in the country for more than six months, are subject to specific obligations:
- Declare themselves to the French tax administration.
- Deposit a sum of money as a guarantee for the payment of taxes and duties owed.
- Present a receipt upon any request from the competent authorities.
This procedure applies exclusively to those operating in public spaces and who do not have a stable residence in France for more than six months.
Penalties for non-declaration
Freelancers who do not comply with their declarative obligations may be subject to penalties. It is therefore crucial to comply with the rules to avoid sanctions.