What should I do about missing an auto-entrepreneur declaration?

yshek

14 Sep 2014 at 16:31 · Viewed 1541 times

My wife is a marketing consultant under the auto-entrepreneur regime since earlier this year.

I just realised we missed her first declaration to URSSAF. I was waiting to receive a letter, but got one only with a notice for a penalty of 47 euros. In any case, in order to declare revenues for this and the previous quarter, should we just declare the accumulated amount for both in the 3rd quarter declaration?
For some reason the rate that appears on the request for declaration is of 25.5% and so is the basis for calculation on the website. We were expecting to see 23.5% (including the income tax). Any idea why this is the case? Could this be related to (1)?
For the online declaration - which is the correct one for her?
- Recettes pour profession libérale relevant de la CIPAV
- Chiffre d’affaires des activités annexes de ventes de marchandises
- Chiffre d’affaires des activités annexes de prestations de services commerciales
Her revenue is in USD. When calculating the revenue for declaration which exchange rate should we use? Should it correspond to the date of the invoice or date of payment?

Answered