Form 1447-C-SD - Initial Cotisation Fonciere des Entreprises 2023
I started my auto-entrepreneur business in 2022 and been posted form 1447-C-SD to complete and return. I found your incredibly helpful video and links at http://www.startbusinessinfrance.com/forum/answers/help-to-complete-cfe-1447-c-k but just have a couple of additional queries.
The updated 2023 form is here: https://www.impots.gouv.fr/sites/default/files/formulaires/1447-c-sd/2022/1447-c-sd_4018.pdf
My context:
- Auto-entrepreneur start date: 26th May 2022
- I’m a software developer working 100% from home
- The vast majority of my revenue is generated by my own iOS apps that I create and sell via the Apple App Store
- My French auto-entrepreneur business bank account receives the revenue for most of my apps direct from Apple
- For one app, it operates on a revenue share basis with people I work with who are based in the UK. The revenue goes to a UK Limited company and I invoice that UK company on a regular basis for my relevant share
- I currently don’t do other work for clients or freelance work and am not expecting that to change in the near future
Queries:
* Section A *
- Activités exercées: Currently this is listed as “Conseil pour les affaires et management” (APE 7022Z) - is there a more accurate category I should be using?
- A2: Do I leave the second of the three sections blank as I am completing the form myself? Or do I simply put my own phone number and email address?
* Section B *
To verify I understand correctly:
- Section 6 is the monthly turnover for 2022 - so I can just take my actual business revenue since starting in May (plus anything additional I’m expecting before January) and divide it by seven months?
- Section 7 = Section 6 x 12
- Section 8 = Section 7 / number of months of activity (in my case 7 months)
* Section C *
The form has seemingly been updated to include a new section which is not in the video, but at the top of the page it says to skip it if I ticked A2 (i.e. that I work from home, which I do) so I’ll leave that entire page blank.
* Section D *
Seems straightforward from your video!
Many thanks!
Colm