How to complete your income tax form for auto-entrepreneurs and micro entreprise

By Valérie Aston on 12 May 2010 · Viewed 5254 times · Questions

Deadlines to complete you French income tax form 2009

All paper declarations will have to be returned by 31 May at midnight. Opting for the online declaration will enable you to benefit from a 20 euros reduction on your first declaration. You will also benefit from a longer deadline according to your location:

  • Zone 1 - departments 01 to 19: 10th June at midnight
  • Zone 2 - departments 20 to 29: 17th June at midnight
  • Zone 3 - departments 50 to 974: 24th June at midnight

Key income tax forms you need to download

If you are a French resident, the “Declaration de revenu 2009 form will be sent to you by post. However if you have never had any contact with Impots, you will need to either download a copy of the revelant forms or collect it from their office.

Here is a list of the key forms you will require:

  • Declaration de revenu 2009 (form 2042): adding employees’ income
  • Declaration complementaire de revenu 2009 (form 2042C): Adding your auto-entrepreneur, micro entreprise, house rental or entreprise individuelle income
  • Declaration des revenus encaisses a l’etranger 2009 (form 2047): income earned and taxed abroad
  • Declaration de revenus fonciers 2009 (form 2044): income from rented properties

For a full list of all the income tax forms available visit http://www.impots.gouv.fr . Click on Particuliers > Telechargez vos formulaires par internet (under services sans abonnements). Indicate the year for which you want to download the form (2009).

How to add your auto-entrepreneur income if you have opted for “impot libearatoire”

If you have opted for the income tax paid at source, “impot liberatoire” also called “regime micro fiscal”, you have already declared and paid your income tax for the revenu generated by your business in 2009. BUT you still need to declare your overall turnover on the “declaration de revenu complementaire form” 2042C.

You will not be taxed again, but this this will be taken into account to work out your overall household income. Why? This income is later used by Impots or CAF (Caisse d’Allocations Familiales) to work out your family allowance (housing, child allowances), and your ability to stay within the regime micro fiscal (less than 75,000 euros for the household).

1. If you have opted for regime micro fiscal or “versement liberatoire

Go to section 5B Revenus Industriels et Commerciaux Professionnels (BIC) for trade

  • 5TA Vente de marchandises: add your total sales goods
  • 5TB Prestation de services et locations meubles : add your total sales for services (teaching, translating, consultants, manual services) and furnished houses rented
  • BNC Benefices Non Commerciaux, go to 5TE

2. If you have not paid your income tax yet, i.e. not opted for micro fiscal

BIC - Benefices Industriels et Commerciaux Professionnels

  • 5KO Vente de marchandises: add your total sales goods
  • 5KP Prestation de services et locations meubles : add your total sales for services (teaching, translating, consultants, manual services) and furnished houses rented
  • BNC Benefices Non Commerciaux, go to 5HQ

Impots will apply a standard rebate to your turnover to calculate your income, i.e.

  • Rebate of 71% of trade (vente de marchandises)
  • Rebate of 50% for services
  • Rebate of 34% for BNC

This article gives you some guidelines as to how to complete your income tax 2009 declaration, but I strongly recommend you to get in touch with your local “tresor public” office to go through your personal situation with you. All Tresorerie or Tresor Public offices provide one to one free appointments until 31st May to help you. It is particularly helpful to handle various sources of income such as pension, property rental, investments, tax credit, etc.

If you are hiring an accountant on a yearly basis to handle your accounts, look not further as handling your declaration is part of their services. This is particularly true for entreprise individuelle under regime reel simplifie, EURL and SARL.


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.