TLDR: Self-employed workers in France (sole proprietorships (EI), limited liability sole proprietorships (EIRL), single-member limited liability companies (EURL), single-member simplified joint-stock companies (SASU), company directors, and micro-entrepreneurs) must declare their income annually according to their tax regime (controlled declaration or actual regime). Home workers whose earnings are considered wages are excluded. The versement forfaitaire libératoire (flat-rate tax payment) is available under certain conditions for micro-entrepreneurs.
Who is considered a self-employed worker?
Self-employed workers include individuals registered as a sole proprietorship (EI), limited liability sole proprietorship (EIRL), single-member limited liability company (EURL), single-member simplified joint-stock company (SASU), as well as company directors and individuals carrying out a commercial activity under the micro-social regime (auto-entrepreneurs).
Who is excluded from self-employed status?
Home workers whose earnings are considered wages (as defined in Articles L. 7412-1, L. 7412-2, and L. 7413-2 of the French Labour Code) are not considered self-employed.
General declaration obligations
Taxpayers not subject to the regime under Article 50-0 of the CGI must file an annual declaration to determine and verify the taxable income of the previous year or accounting period. The content of this declaration is set by decree.
Controlled declaration regime
Taxpayers mandatorily or optionally subject to the controlled declaration regime must file an annual declaration, the content of which is specified by decree, under the conditions and deadlines set out in Articles 172 and 175 of the CGI.
Micro-social regime and flat-rate tax payment
Self-employed workers under the micro-social regime (including auto-entrepreneurs) may benefit from the flat-rate tax payment (versement forfaitaire libératoire) of income tax, provided they meet the eligibility criteria.
Non-resident self-employed workers
Non-resident self-employed workers with a business in France are also subject to declaration obligations, with procedures similar to those for residents.
Special cases and exclusions
Certain categories, such as home workers whose income is treated as wages, are explicitly excluded from the scope of self-employed workers for tax declaration purposes.