Deadlines: Annual tax returns for French businesses

By Valérie Aston on 26 April 2010 · Viewed 4288 times · Questions

Your business tax returns or declarations fiscales annuelles have to be completed by the second working day following 1 May, i.e. 4 May for 2010. Here is a list of the tax forms to be returned to Impots by 4 May:

  • Regularisation annuelle de TVA - yearly VAT adjustment for businesses under regime simplifié. Which form? Declaration No. 3517S
  • Impôt sur les sociétés - Incorporation tax for SARL or EURL. Form: Déclaration No. 2065
  • Impôt sur le revenu or income tax for enterprises individuelles classified under BNC, BIC or BA. Bénéfice Industriels et Comemrciaux (BNC) relating to trade, crafts, gîtes (form BIC déclaration No. 2031 or No. 2031-SRI); Bénéfice Non-Commercial profits (BNC), form No. 2035 and Bénéfice Agricultural (BA)

Businesses opting for the online tax returns will benefit from an extra 15 days to complete their declarations, until 19 May 2010.

Micro enterprises

Businesses registered as micro BIC, micro BNC or auto-entrepreneurs have no specific form to declare their yearly income and must report their turnover directly onto their income tax form – formulaire d’impôt sur le revenu.

Auto-entrepreneurs

Having opted for the income tax paid at source called régime micro fiscal or impôt libératoire, still have to add their net sales on their income tax forms, as it is taken into account as part of the overall household income.

Businesses with a net turnover exceeding 760,000 euros HT have to declare and pay electronically their VAT, corporation tax and payroll tax. From 1 October 2010, this requirement will also affect businesses with sales exceeding 500,000 euros HT.

Taxe Professionnelle

Abolished on 1 January 2010 and replaced by the Contribution Economique Territoriale (CET). This new tax includes the Cotisation sur la Valeur Ajoutée des Entreprises (CVAE contribution based on businesses’ added value) and the Cotisation Financière des Entreprises (CFE). The decrees of implementation are still being discussed ans the declaration deadlines for the CFE and CVAE have therefore been postponed until 15 June 2010 (instead of 4 May).

These forms will be posted to you. You can download a copy of all the income tax forms online pme.service-public.fr under demarches et formulaires.


Valerie Lemiere: Start Business in France

About the author: Valérie Aston

I've been helping people who want to start or already have a small business set up in France since 2009. After graduating from a Master of Business Administration (MBA) degree, I worked as a senior marketing consultant in the UK and France for various International companies. I worked as a conseillère en création d'entreprises (senior business advisor) for BGE here in France and run this independent business on a daily basis.