A micro-entrepreneur in France must submit several tax declarations, which vary depending on the chosen tax regime and the nature of their business. The main declarations concern chiffre d’affaires (turnover) or recettes (revenue), the annual income tax return, VAT declarations (if applicable), and notifications regarding options or waivers of specific tax regimes.
TLDR
Micro-entrepreneurs must file tax declarations that include chiffre d’affaires or recettes, the annual income tax return, and, if applicable, VAT declarations. The methods and deadlines vary depending on the adopted tax regime.
Mandatory declarations for all micro-entrepreneurs
All micro-entrepreneurs must declare their chiffre d’affaires or recettes to the relevant social security body via the guichet unique (single window). This declaration replaces the traditional income tax return for the professional activity portion but does not exempt them from reporting the total annual amount in the income tax return form 2042-C-PRO.
Specific declarations by tax regime
Those who opt for the lump-sum income tax payment (versement libératoire de l’IR) must declare their chiffre d’affaires or recettes monthly or quarterly. The option for this regime must be exercised by September 30 of the year preceding the one in which it is to be applied. Amounts paid under this system are non-refundable, but any excess may be offset against income tax due the following year.
The annual income tax return (form 2042-C-PRO) remains mandatory, even if the micro-entrepreneur does not need to make additional payments: the total chiffre d’affaires or recettes must be reported in the form.
VAT declarations: when and how
Micro-entrepreneurs are subject to VAT (TVA) only if they exceed the exemption thresholds for their sector. Otherwise, they fall under the VAT exemption regime (franchise en base) and do not need to file VAT returns. Those subject to VAT must fulfill declarative obligations that vary depending on the applicable regime:
- Standard regime: Monthly declaration (form n° 3310-CA3-SD) to be submitted by the 24th of the following month.
- Simplified regime: Annual declaration (form n° 3517-S CA12) to be sent by the second working day after May 1.
- VAT threshold < €4,000/year: Quarterly declarations.
- Single taxpayer (VAT groups): Monthly declaration by the 24th of the following month.
- E-commerce (OSS/IOSS): Monthly or quarterly declarations, even if "nil" (zero transactions).
All VAT declarations must be filed electronically via the micro-entrepreneur’s compte fiscal (tax account) on impots.gouv.fr.
How to file declarations
Declarations can be submitted online or, in some cases, via paper forms:
- Chiffre d’affaires declarations for lump-sum payments: Can be filed on lautoentrepreneur.fr or via a paper form.
- Options or waivers of tax regimes: Can be notified via a free-form declaration (dated and signed) or through the secure messaging system accessible from the taxpayer’s compte fiscal.
- VAT declarations: Mandatory electronic filing for all regimes (standard, simplified, OSS/IOSS).
Key deadlines
Deadlines for declarations vary depending on the type of obligation:
- Lump-sum income tax payment: Option/waiver by September 30 of the preceding year; periodic declarations monthly or quarterly.
- VAT:
- Standard regime: Monthly declaration by the 24th of the following month.
- Simplified regime: Annual declaration by the second working day after May 1.
- Threshold < €4,000/year: Quarterly declarations.