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Income Tax - Do you have to report income from an ancillary activity?
Verified 07 avril 2022 - Legal and Administrative Information Directorate (Prime Minister)
What applies to you ?
Depending on your personal situation, the steps to take may vary.
Yes, ancillary income is taxable regardless of the amount. However, you are exempt if your annual income does not exceed certain thresholds and in certain situations.
Please note : the amounts of the revenues you have obtained through platforms on the Internet (Blablacar, Airbnb, Leboncoin, ...) are transmitted to the tax administration.
Video: Taxes - Sale of used goods
Income from the sale of property you want to get rid of (for example, in a garage sale, on leboncoin.fr, Vinted...) is not taxable.
However, the rules vary depending on the type of goods you sell.
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Furniture
You don't have to pay tax.
Electricity
You don't have to pay tax.
Used car
You don't have to pay tax.
Jewellery, object of art, collection or antiquity
You must pay the prepayment tax on the precious items if the selling price exceeds €5 000.
You must use the following form:
Tax on sales of precious metals, jewellery, art, collectibles and antiques
Cerfa n° 11294*13 - Ministry of Finance
Other number :
2091-SD
Who shall I contact
Precious metals
You must pay the flat tax on the precious objects.
You must use the following form:
Tax on sales of precious metals, jewellery, art, collectibles and antiques
Cerfa n° 11294*13 - Ministry of Finance
Other number :
2091-SD
Who shall I contact
Other
You must pay tax if you meet the following 2 conditions:
- Sales price exceeds €5 000
- You get a higher price than you paid when you bought the property
You must declare surplus value completed.
You must use the following form:
2021 Statement of Appreciation - Assignments of Moveable Property or Predominantly Real Estate businesses
Cerfa n° 12358 - Ministry of Finance
Other number :
2048-M-SD
Who shall I contact
Your kitchen garden is attached to your built property
You are not taxable if your kitchen garden is attached to your house.
The vegetable garden must not exceed 500 m2.
Other
Income from the sale of crops grown in your garden may be taxed as agricultural income.
The micro-BA applies to you if the average of your revenues, calculated over 3 consecutive years, does not exceed €85,800 duty free.
You must complete the following returns:
- Form 2042 C PRO
- Form 2342 (this form is used to calculate the taxable profit)
Who shall I contact
If you buy or manufacture property for sale, income from that activity is taxable. You must report them to the tax authority on your tax return.
These revenues are taxable as industrial and commercial profits (BIC).
Your revenues of the year are less than 176 200 €
You are taxed according to the regime microphone if your revenue does not exceed €176,200 (unless you choose the actual tax plan). You must report your annual profits on Form 2042 C PRO.
Supplementary declaration of income of self-employed professionals
Cerfa n° 11222 - Ministry of Finance
Other number :
2042-C-PRO
Who shall I contact
Your revenues of the year exceed 176 200 €
Beyond €176,200, you are subject to a real tax regime. You must complete form 2031.
2022 Income Tax Return 2021 - Industrial and Commercial Profits (BIC)
Cerfa n° 11085 - Ministry of Finance
Other number :
2031-SD
You must also report and pay VAT on the form 3517-S-SD.
Annual VAT accrual declaration - Simplified scheme
Cerfa n° 11417 - Ministry of Finance
Other number :
3517-S-SD
Who shall I contact
If you rent your property (car, tools...), the income is taxable.
Your receipts for the year are less than € 72 600
If your recipes are less than €72,600, you are taxed according to the BIC (unless you choose the actual tax plan). You must report your receipts on Form 2042-C-PRO.
Supplementary declaration of income of self-employed professionals
Cerfa n° 11222 - Ministry of Finance
Other number :
2042-C-PRO
Who shall I contact
Your receipts for the year are more than €72,600
If your recipes exceed €72,600, you are subject to the actual diet. You must report your receipts on Form 2031-SD.
2022 Income Tax Return 2021 - Industrial and Commercial Profits (BIC)
Cerfa n° 11085 - Ministry of Finance
Other number :
2031-SD
You must also report and pay VAT on the form 3517-S-SD.
Annual VAT accrual declaration - Simplified scheme
Cerfa n° 11417 - Ministry of Finance
Other number :
3517-S-SD
Who shall I contact
Your receipts for the year are less than € 72 600
If your recipes are less than €72,600, you are taxed according to the micro BNC (unless you choose the actual tax plan). You must report your receipts on Form 2042-C-PRO.
Supplementary declaration of income of self-employed professionals
Cerfa n° 11222 - Ministry of Finance
Other number :
2042-C-PRO
Who shall I contact
Your recipes of the year exceed 72 600 €
If your recipes exceed €72,600, you are subject to the actual reporting regime. You must report your receipts on Form 2035-SD.
Non-Commercial Profits (NLC) - Controlled Reporting Regime
Cerfa n° 11176 - Ministry of Finance
Other number :
2035-SD
You must also report and pay VAT on the form 3517-S-SD.
Annual VAT accrual declaration - Simplified scheme
Cerfa n° 11417 - Ministry of Finance
Other number :
3517-S-SD
Who shall I contact
If you offer DIY, gardening, and animal care, these services are considered as craft or commercial activities.
Your receipts for the year are less than € 72 600
If your recipes are less than €72,600, you are taxed according to the BIC (unless you choose the actual tax plan). You must report your receipts on Form 2042-C-PRO.
Supplementary declaration of income of self-employed professionals
Cerfa n° 11222 - Ministry of Finance
Other number :
2042-C-PRO
Who shall I contact
Your revenue for the year exceeds 72 600 €
If your recipes exceed €72,600, you are subject to the actual diet. You must report your receipts on Form 2031-SD.
2022 Income Tax Return 2021 - Industrial and Commercial Profits (BIC)
Cerfa n° 11085 - Ministry of Finance
Other number :
2031-SD
You must also report and pay VAT on the form 3517-S-SD.
Annual VAT accrual declaration - Simplified scheme
Cerfa n° 11417 - Ministry of Finance
Other number :
3517-S-SD