As a micro-entrepreneur you have to declare your turnover either on a monthly or quarterly basis (periodicity chosen when creating your business).
Either way, the ME must pay social contributions (entitles you to access the healthcare system also).
As a ME you can also, in some cases, opt for the “paiement libératoire” of your income tax, which comes down to 1 single payment for both income tax and social charges.
Deadlines for declaring and paying
For the declaration of turnover (simplified micro-social regime), and payment of either social charges alone, or social charges and income tax together (libératoire), the entrepreneur can choose between a monthly or quarterly statement (and payment).
As a micro-entrepreneur you must report actual income received (as opposed to invoiced) for each period.
Declaring turnover can be done online.
If your income is nul, do you still need to declare ?
Even if your turnover for the chosen period (monthly or quarterly) is zero, declaring is mandatory.
Simply report income as “néant” or “zéro” in the space for income “chiffre d’affaires” ou “recettes”.
When to report your turnover?
The periodicity of reporting and payment is chosen for a calendar year. It is automatically renewed the following year, unless amendment request is transmitted before the October 31st (to change the periodicity in 2016, should have been requested by 31 October 2015).
First income declaration
- For monthly declaration option:
Business creation month + 3 months => declaration N°1 due the following month
Eg: 15/07 Business created + 3 months => October : Declaration due on 30/11
- For Quarterly declaration option:
Each deadline will be the last day of the period (month or quarter) + 30 or 31 days
- Monthly payments: Turnover is declared at the end of each following month (eg August turnover must be declared by September 30th)
- Quarterly payment: Your declaration must be done at the latest, as follows:
- 30th April – January, February and March
- 31st July – April, May and June
- 31st October – July, August and September
- 31st January – October, November and December
Good to know :
When declaring online, contributions and income taxare automatically calculated based on the applicable rate for each activity type.
In case of delay or absence of declaration
In case you do not declare on time, a penalty fee of 49€ for each missing statement will be applicable.
If one or more statements have not been carried out before the final deadline (eg 31.01.2016 for 2015 turnover), contributions are calculated on a fixed and temporary basis, based on the achievable maximum turnover for the micro-enterprise system, brought back to the quarter or month depending on the frequency chosen by the Micro-entrepreneur.
This amount is increased on a per missing declaration basis.
Calculation of fees per missing declaration Missing declarations Sales Services Increase per missing declaration Monthly declaration 7 525 € 2 909 € + 5 % Quarterly declaration 22 575 € 8 725 € + 15 %
Example with a Sales entrepreneur who missed 2 monthly declarations during Y-1:
(2 x 7,525€) + [(2 x 7525 €) x (2 x 5%)] = 15,050€ +€ 1,505€ = 16,555€
The entrepreneur is informed by registered letter (Lettre Recommandée avec Accusé de réception) of social contributions to pay for the missing declarations. He/she then has three months to report actual turnover and thus rectify the situation.
The flat fee due in the absence of revenue declaration is taken into account, along with the regularly made declarations to determine a possible overrun of turnover threshold, which can lead to the exclusion from the micro system.
If during 2 years (24 calendar months or eight consecutive calendar quarters), turnover is declared nul, the micro-entrepreneur loses the benefit of this scheme. Upon receipt of the notification by registered letter with acknowledgment of receipt (Recommandé avec Accusé de Réception), the Micro-entrepreneur has one month to appeal the decision or produce the missing statements. Beyond this period, he/she is excluded from the micro-social regime, even if contributions are regularised.
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This article is for general information purposes and does not constitue legal advice and is up to date at the time of writing this article. Invariably, law and obligations may evolve.
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