As a micro-entrepreneur, you still have to complete a French income tax form for 2019, even if you opted for impôt libératoire (i.e. income tax paid at source). You won't be taxed again on your business income, but Impots need to assess your overall household income called revenu fiscal. This is used for instance if you want to apply for a personal or professional bank loan or if you apply for child allowance with Caisse d'Allocations Familiales (CAF).
Read my previous article on the 2019 income tax deadlines and to know if you are doing this declaration on paper or online.
1 - Download a copy of form 2042 C Pro - Declaration de revenus complemenatires
Start by downloading a copy of form 2042 C Pro - Declaration de revenus complémentaires which you will need to declare your micro entrepreneur income. This will also make reading this article easier. Remember that if this is your first paper declaration, you will also need to complete form 2042 with your personal details and give information about your tax household: your address, your family situation, the different dependents, etc.
Take time to complete your personal details on page 1, adding your SIRET number and indicating whether you are BIC or BNC. Read on to see what this refers to. If you are two micro entrepreneurs within the same household use "Delarant 1" and "Declarant 2" for the whole declaration.
2 - Download your Attestation Fiscale from URSSAF
Log in your autoentrepreneur.urssaf.fr account and go to Mes Documents/ Mes Attestations and select "Attestation fiscale (annuelle)", then click on validate. The attestation should add itself in the table below. This document confirms the yearly turnover that you have to declare. It also usually mentions where to declare this amount in the short text below the table. It will, for instance, confirm if you are a:
- Benefices Non Commerciaux (BNC),
- Benefices Industriels et Commerciaux (BIC),
- as well as whether you opted for the income tax at source.
URSSAF may also have posted to you a copy of this attestation fiscale earlier in the year. If you don't have either of these attestations, add up the 2019 yearly sales that you have declared to URSSAF on a monthly or quarterly basis. Don't deduct any running expenses or social charges. If you are TVA registered, do not include the TVA.
3 - You have opted for Impot liberatoire
Impot libératoire is when you pay an extra percentage every month or quarter, together with your social charges. This represents 1% of your turnover for trade, 1.7% for manual services (services commerciaux et artisanaux) and 2.2% for profession liberale.
Declare your 2019 yearly turnover under "Micro Entrepreneur (auto entrepreneur) ayant opté pour le versement liberatoire de l'impot sur le revenu" on page 1 of form 2042 C Pro:
- Trade - Vente de marchandises et assimilés: cell 5TA.
- Manual services and furnished rental - Prestations de services et locations meublées : cell 5TB.
- Profession liberale - Revenus non commerciaux : Cell 5TE.
- Tip : Enter your sales, don't apply any rebate. If you are TVA registered, don't include TVA.
4 - You did not opt for Impot liberatoire - regime micro BIC/BNC
You are under what we call regime micro BIC (Benefices Industriels et Commerciaux) or micro BNC (Benefice Non Commerciaux). You have to declare your yearly turnover in the section relating to your activity.
Micro BIC - Trade, manual services, prestations de services commerciales et artisanales - 1st section on page 3.
- Trade - Benefices Industriels et Commerciaux (BIC) - ventes de marchandises : cell 5KO.
- Manual services - Benefices Industriels et Commerciaux (BIC) - prestations de services et locations meublées: Cell 5KP.
- Tip: if you started or closed down along the year, indicate how many months you have been in business in cell 5DB.
Micro BNC - Professions liberales - 2nd setion on page 5 of form 2042 C Pro
- Benefice Non Commerciaux (BNC).
- Add your turnover in cell 5HQ.
- Tip: if you started or closed down along the year, indicate how many months you have been in business in cell 5Xi.
That's it for your micro entrepreneur income! I don't provide income tax declaration services, as the situation is often more complex than planned (income from abroad such as a pension, rental income, dividend, as well as declaring accounts held abroad, etc). For extra help, you can download this useful guide from Mon-AutoEntreprise.fr. For more complex declarations, it is best to get advice from a tax specialist, accountant or the tax office.
