Micro-entrepreneur: when to report turnover?
Verified 01 January 2024 - Legal and Administrative Information Directorate (Prime Minister), Ministry of Economy
You are a micro-entrepreneur and you want to know the dates on which you have to declare your turnover? We provide you with all the necessary information.
You are starting or resuming an activity
You must declare your sales or revenue every month (automatically) or every 3 months (on request).
The option to report your sales or revenue every 3 months must be taken within one month of the start of your business. This option applies to calendar year and is tacitly continued the following year.
If you do not wish to keep this option, you must submit your request before 31 October of the preceding year the one for which you want to switch back to a monthly return.
Example :
To change the periodicity in 2025, you must apply by October 31, 2024.
First statement
Your 1re declaration must be made to one of the following deadlines depending on the type of report you have chosen:
- For a declaration and payment monthly, you must make your first declaration before the end of the month following your first 3 months of activity.
- For a declaration and payment every 3 months, you must file your first return before the end of the month following the quarter in which you started your business.
Example :
- You report your sales every month : if you start your business march 6, 2024, you must make your first declaration no later than 31 july 2024.
- You report your sales every 3 months : if you start your business april 12, 2024, you must file your first return at the latest october 31, 2024.
Subsequent Statements
The following statements must be made before the end of the month following the month or quarter to which the report relates depending on the option you have chosen.
Example :
If you declare your turnover every month, you must file your turnover statement for the month of June at the latest 31 july.
If you declare your turnover every 3 months, you must file your return by the following deadlines:
- For the AC made between January and March, before April 30
- For the AC conducted between April and June, before July 31
- For the AC carried out between July and September, before October 31
- For the AC made between October and December, before January 31
You must file your turnover statement (turnover statement) online on the Urssaf website.
Micro-entrepreneurs: online turnover reporting (simplified micro-social scheme)
Even if your AC sucks, the declaration is mandatory. Just enter the note None instead of the amount of turnover or revenue.
The CA to be reported relates only to cash received. Amounts invoiced but not actually collected are not to be reported for this reporting period.
You must include your micro-entrepreneur income on your personal return.
FYI
When filing online, the amount of contributions and income tax due is automatically calculated based on the rate corresponding to the activity.
If you forget to report your sales or revenue before the deadline, a penalty of €58 shall apply to each missing declaration.
In addition to the penalty, there will be increases on your social security contributions:
- If you have to report your sales each month, an increase of 5% shall apply to each missing declaration of calendar year
- If you have to report your turnover every 3 months, a surcharge of 15% applies to each missing return for the calendar year.
The calculation of your social contributions is done on a flat rate basis that differs according to your activity:
Missing declarations | Sales | Provision of services |
|---|---|---|
Monthly declaration | €8,416.67 | €3,067 |
Quarterly reporting | €25,250 | €9,775 |
Example :
If you are a merchant and have not filed 2 monthly returns in the previous year, your contributions will be as follows: (2 x €8,416.67) + [2 x ( €8,416.67) x 5%)] = €17,675.
You must also pay the penalty of €58 for each overdue report: 2 x €58 = €116.
You are informed by registered letter with acknowledgement of receipt of the social contributions to be paid for the missing declarations.
You still have the possibility to declare your turnover and regularize your situation.
In this case, the amount of the penalty shall be increased to 3% the amount of social contributions due.
You're in the process of being active
You must declare your sales or revenue every month (automatically) or every 3 months (on request).
The option to report your sales or revenue every 3 months must be taken within one month of the start of your business. This option applies to calendar year and is tacitly continued the following year.
If you do not wish to keep this option, you must submit your request before 31 October of the preceding year the one for which you want to switch back to a monthly return.
Example :
To change the periodicity in 2025, you must apply by October 31, 2024.
Declarations must be made before the end of the month following the month or quarter for which the return is made depending on the option you have chosen.
Example :
You report your sales every month, you must file your turnover statement for the month of June at the latest 31 july.
You report your sales every 3 months, you must file your return by the following deadlines:
- For the AC made between January and March, before April 30
- For the AC conducted between April and June, before July 31
- For the AC carried out between July and September, before October 31
- For the AC made between October and December, before January 31
You must file your turnover statement (turnover statement) online on the Urssaf website.
Micro-entrepreneurs: online turnover reporting (simplified micro-social scheme)
Even if your AC sucks, the declaration is mandatory. Just enter the note None instead of the amount of turnover or revenue.
The CA to be reported relates only to cash received. Amounts invoiced but not actually collected are not to be reported for this reporting period.
You must include your micro-entrepreneur income on your personal return.
FYI
When filing online, the amount of contributions and income tax due is automatically calculated based on the rate corresponding to the activity.
If you forget to report your sales or revenue before the deadline, a penalty of €58 shall apply to each missing declaration.
In addition to the penalty, there will be increases on your social security contributions:
- If you have to report your sales each month, an increase of 5% shall apply to each missing declaration of calendar year
- If you have to report your turnover every 3 months, a surcharge of 15% applies to each missing return for the calendar year.
The calculation of your social contributions is done on a flat rate basis that differs according to your activity:
Missing declarations | Sales | Provision of services |
|---|---|---|
Monthly declaration | €8,416.67 | €3,067 |
Quarterly reporting | €25,250 | €9,775 |
Example :
If you are a merchant and have not filed 2 monthly returns in the previous year, your contributions will be as follows: (2 x €8,416.67) + [2 x ( €8,416.67) x 5%)] = €17,675.
You must also pay the penalty of €58 for each overdue report: 2 x €58 = €116.
You are informed by registered letter with acknowledgement of receipt of the social contributions to be paid for the missing declarations.
You still have the possibility to declare your turnover and regularize your situation.
In this case, the amount of the penalty shall be increased to 3% the amount of social contributions due.
Simplified Regulation of Contributions and Contributions for Self-Employed Persons - Micro-Social Scheme