I run a Gites / Tables d’Hotes / Ayurveda Teaching company using the Micro-Entrepreneur structure.
I occasionally use PayPal to receive payments. Example: 100€ for a rental deposit. PayPal take a fee for each payment (currently about 3,25%). What figure do I include in my declaration of revenu ? Do I declare 100€ (the sale price?) or 96,75€ (the Net Amount that PayPal give me for this transaction?). I assume the former (100€), given that the PayPal fee is a kind of bank charge expense.