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Micro-entrepreneur: when to report your turnover?

Verified 16 décembre 2020 - Directorate of Legal and Administrative Information (Prime Minister), Ministry of Economy

The micro-entrepreneur must declare his turnover to allow the calculation of social contributions. If he has been given the opportunity to choose the release, only one levy of income tax and social security taxes is levied.

The declaration of turnover must be made obligatorily online on the Urssaf website.

Even if the turnover (CA) is zero, the declaration is mandatory, just mention it « None » in place of turnover or revenue.

Micro-entrepreneur: online turnover reporting (simplified micro-social regime)

Urssaf

The turnover to be reported is only for the sums received. Amounts invoiced but not actually collected are not to be reported for this reporting period.

  FYI : when reporting online, the amount of contributions and income tax owing is automatically calculated based on the rate corresponding to the activity.

Choice of reporting periodicity

The micro-entrepreneur has the choice between a monthly (periodicity in principle) or a quarterly (on request) return to make his turnover declaration. The request must be made within one month of the start of the activity. It shall be accompanied by the payment of social security contributions alone or of the social security levy.

The option for quarterly reporting and payment applies to the calendar year. It shall be tacitly renewed the following year, unless amended before the preceding 31 October.

Example :

To change the periodicity in 2022, an application must be made before October 31, 2021.

First declaration

The first turnover declaration must be made on the last day of the month or quarter following the period concerned:

  • Monthly Payment: revenue (revenue) received during the month of commencement of business and the following 3 months
  • Quarterly Payment: Revenue received in the first quarter and the following quarter.

Example :

For an activity created on 15 July, the 1st declaration shall take place:

  • monthly option, 30 November (reporting of CAs completed in July, August, September and October),
  • quarterly option, 31 January (reporting of CAs completed between July and December).

Subsequent declarations

For subsequent deadlines, a period of 30 days after the relevant activity period shall be applied.

In the case of monthly payments, the CA is reported at the end of the following month (example: the November CA is to be reported on December 31).

In the case of quarterly payments, the declaration shall be made in accordance with the following timetable:

  • 30 April (CA made in January, February and March),
  • 31 July (CA realized in April, May and June),
  • 31 October (CA made in July, August and September),
  • 31 January (CA realized in October, November and December).

Penalty

In case of failure to report within the time limit, a penalty of €52 for each missing declaration shall apply.

The penalty is applied and must be paid by the micro-entrepreneur even in the absence of contributions due.

  Warning : if the self-employed person makes his declaration after receipt of the tax notice sent by the administration 1 month after the due date, the amount of the penalty shall be 3%..

Calculation on a flat-rate basis

If one or more returns have not been made before the last due date (i.e. 31 January for the previous year), the contributions shall be calculated as a lump sum:

  • 1/4 of the VAT threshold per missing quarterly declaration,
  • 1/12th of the VAT threshold per missing monthly return.

This amount shall be increased by a missing declaration.

Lump sum basis for missing declaration

Missing statements

Sales

Service provision

Increase per missing declaration

Monthly reporting

€7,858.33

€3,042

+ 5%

Quarterly reporting

€23,575

€9,125

+ 15%

Example :

A micro-entrepreneur did not file 2 monthly returns in the previous year. The basis for calculating the contributions due for these 2 months shall be: (2x €7,858.33) + [(2x €7,858.33) x (2x 5%) = €15,050 + €1,505 = €16,555

The micro-entrepreneur is informed by registered letter with acknowledgement of receipt of the social security contributions to be paid for missing returns. He can then declare his real turnover and thus regularize his situation.

The flat-rate basis chosen in the absence of a turnover declaration and the declarations regularly made shall be taken into account in determining a turnover threshold overrun. This can cause the exit of the micro-social diet.

If for more than 2 years (i.e. 24 calendar months or 8 consecutive calendar quarters) the reported turnover (or revenues) is zero, the self-employed person loses the benefit of this scheme.

Upon receipt of the notification by registered letter with acknowledgement of receipt, he has 1 month to challenge the decision or to file the missing statements. After that period, he shall be excluded from the micro-social scheme, even if contributions are adjusted.