The Urssaf affiliation notice has just arrived, the business is starting and one question follows straight away: when do you have to declare, and what exactly? A micro-entrepreneur’s turnover declaration follows a precise calendar. Missing one costs a fixed penalty and contributions charged on a flat base, even when the month was quiet.
This guide follows the rules published by Urssaf and Service Public: frequency, the first deadline, which turnover to count, the online procedure, contributions, the annual income tax return and the penalties for late filing. These rules apply to every micro-enterprise, whether it sells goods, commercial services or services from liberal activities.
Key points at a glance:
- The micro-entrepreneur (auto-entrepreneur) declares turnover online to Urssaf every month, or every quarter on request, and pays contributions at the same time.
- Each declaration is due before the end of the month following the period declared.
- The first one comes after a minimum of 90 days from the start of the business.
- You declare turnover actually collected, excluding VAT and with no costs deducted; a month with no receipts is declared too.
- Once a year, the business income also goes on the income tax return, on form 2042 C pro, and every missed Urssaf declaration costs a €60.10 penalty.
Micro-entrepreneur declaration: two procedures
The micro-entrepreneur comes under two simplified schemes, micro-social and micro-fiscal, and each has its own declaration. The first is made to Urssaf: the micro-entrepreneur’s Urssaf declaration, monthly or quarterly, is used to calculate social contributions and, where the option is taken, the income tax paid as you go. It must be made online.
The second is the micro-entrepreneur’s income tax return, filed once a year with that of their tax household. Both concern the same turnover but neither replaces the other: having declared to Urssaf every month does not exempt you from reporting your annual receipts for income tax. A third obligation can come on top: above the VAT franchise thresholds, the micro-entrepreneur charges VAT and declares it separately, to the tax authorities. That VAT never goes into the turnover sent to Urssaf.
Monthly or quarterly declaration
By default, the declaration is monthly. To switch to a quarterly declaration, the request must be made within the month after the business starts. The option applies for the calendar year and renews tacitly the following year. To go back to monthly, the request must be sent before 31 October of the previous year: a change wanted for 2027 had to be requested before 31 October 2026. On the monthly rhythm, the deadline is the last day of the following month: June turnover is declared by 31 July at the latest. If the deadline falls on a Saturday, Sunday or bank holiday, it moves to the next day. The quarterly declaration therefore groups three months of receipts into a single deadline and a single payment, which lightens the calendar without changing how the amounts are calculated.
| Turnover collected | Declaration deadline |
|---|---|
| January to March | 30 April |
| April to June | 31 July |
| July to September | 31 October |
| October to December | 31 January of the following year |
Your first turnover declaration
A minimum of 90 days separates the start of the business from the first declaration. On the monthly rhythm, it must be made before the end of the month following the first three months of activity: for a start on 6 March 2026, the deadline is 31 July 2026. On the quarterly rhythm, it must be made before the end of the month following the quarter after the starting quarter: for a business started on 12 April 2026, the deadline is 31 October 2026.
Deadlines become available in your personal space as soon as you receive the social security affiliation notice. During this 90-day period, validated declarations and payments can still be changed, except a payment made by bank card, and are only finally taken into account at the end of the period. A proof of declaration and payment is then available as a PDF for each deadline. The table published by Urssaf gives the exact date by starting month: a business launched in January sees its first deadline open in early February, with a due date of 31 May; a business launched in October declares for the first time by 28 February of the following year at the latest. On the quarterly rhythm, a start between January and March leads to a first declaration before 31 July.
Worth remembering: the first deadline comes later than people expect, at the earliest after 90 days of activity, even though the declaration space opens as soon as you are affiliated. The following ones all fall at the end of the month after the period declared.
Which turnover to declare
For the turnover declaration, the micro-entrepreneur applies three criteria. The amount is collected: only sums received during the month or quarter count, and a service delivered but not yet paid waits for the month it is collected. It excludes VAT: the VAT invoiced to customers is not part of it. It is gross: no costs are deducted, because the contribution rates already allow for a flat-rate cost allowance of 71%, 50% or 34% depending on the activity.
A refund made before the declaration reduces the turnover to declare: a €250 sale on 12 March, refunded by €100 on 2 April, is declared as €150. After the declaration, a corrective declaration is needed, requested through the online account’s messaging. Finally, zero turnover is still declared, by entering zero or the word “Néant”.
Declaring and paying on the Urssaf website
To declare your micro-business to Urssaf, everything happens online, on the autoentrepreneur.urssaf.fr website or in the Autoentrepreneur Urssaf mobile app, where declaration and payment of contributions are done in the same procedure, for the same due date. Payment can be made in one or several instalments, by SEPA direct debit, transfer or bank card; with a SEPA mandate, the debit only happens after the due date. Allow for four steps:
Log in with your e-mail address or social security number and your password, using the button at the top right of the site.
In the “Mon auto-entreprise au quotidien” tab, open “Mon échéance en cours”, then the “Déclarer et payer” section.
Enter the turnover collected for the period in the field provided, under the category that matches your activity. The declaration can be changed until the due date, before 11:59 pm.
Pay the contributions, then download the proof of declaration and payment as a PDF.
Contributions and the flat-rate tax option
The amount to pay follows directly from the turnover declared, multiplied by a rate specific to the activity. In 2026, this rate is 12.3% for buying and reselling goods and 21.2% for commercial and craft services. Non-regulated liberal professions outside the Cipav contribute at 25.6%, those under the Cipav at 23.2%. That is the logic of the micro-social scheme: contributions follow the turnover of each month or quarter, and nothing is due for a period with no receipts. The micro-entrepreneur can, however, ask to pay minimum contributions, which moves them into the standard self-employed scheme.
The flat-rate tax option (versement libératoire) lets you pay income tax together with contributions, as a percentage of turnover: 1% for sales, 1.7% for other activities taxed as industrial and commercial profits (BIC) and 2.2% for those taxed as non-commercial profits (BNC). It is reserved for households whose reference tax income for the year before last does not exceed a ceiling, for example €29,579 for a single person or €59,158 for a couple. The choice must be made with Urssaf before 30 September to apply from the following 1 January; the tax is then calculated automatically with each declaration. The reference income ceilings rise to €73,947.50 for a couple with one child and €88,737 with two children. With this option, contributions and tax form a single payment, monthly or quarterly depending on the frequency chosen.
The annual income tax return
Once a year, the micro-entrepreneur’s income goes on form 2042 C pro, which supplements the household tax return. You report the year’s turnover there, and the tax authorities apply a flat-rate allowance themselves. It is 71% for the sale of goods and accommodation, excluding furnished tourist lets, which have specific rates, 50% for services under BIC and 34% for BNC, with a minimum allowance of €305.
The result is added to the household’s other income and taxed on the progressive income tax scale. When the business is mixed, for example sales then building work, each allowance applies to the matching share of turnover, and the minimum rises to €610. Capital gains or losses on the sale of assets used in the business also go on this return. An example published by Service Public: €65,000 of turnover from BIC services gives, after a 50% allowance, a taxable profit of €32,500. With the flat-rate tax option, turnover must still appear on the annual return, even though the tax has already been paid with each deadline.
Late or missed declaration: penalties and catching up
A missed declaration triggers a penalty of €60.10 per missing declaration. On top of that come contributions calculated on a flat base, increased by 5% per missing declaration on the monthly rhythm and by 15% on the quarterly rhythm. This base is €7,791.67 for a sales activity and €3,125 for services per missing month, and €23,375 or €10,313 per missing quarter. Service Public gives the example of a trader who missed two monthly declarations: their contributions are calculated on twice €7,791.67, each increased by 5%, and the penalty comes to 2 × €60.10, or €120.20.
The amount due is notified by registered letter with acknowledgement of receipt. You can still declare your actual turnover to put things right: the penalty is then set at 3% of the social contributions due. A mistake spotted before the due date is easier to correct, since the declaration can be changed until 11:59 pm on the deadline day.
In short: one declaration to Urssaf per month or per quarter, always online and even at zero, then one income tax return per year. A missed one costs a penalty and flat-rate contributions; declaring the actual turnover afterwards puts things right, with a penalty set at 3% of the contributions due.
A business account to track turnover
Urssaf recommends opening an account reserved for the business, separate from personal accounts. This dedicated account becomes mandatory when annual turnover exceeds €10,000 for two consecutive calendar years, the Pacte law having removed the obligation below that; it can be a business or a personal account. Vivid, an electronic money institution, offers micro-entrepreneurs and sole traders a business account for freelancers, with a French IBAN:
The account is opened online, and the business account stays separate from personal accounts in the same app.
Vivid at a glance: a business account for freelancers, separate from personal accounts, whose exports help rebuild the turnover collected for each period. The Standard plan costs nothing per month.
A separate account for your receipts
Keep your receipts apart with a Vivid business account for freelancers: French IBAN, unlimited invoices and exports for your declarations, on a Standard plan with no monthly fee.
Frequently asked questions
Do you have to declare zero turnover?
Yes. The declaration is mandatory even with no receipts for the period: just enter zero or the word “Néant”. Declaring nothing exposes you to the €60.10 penalty and to flat-rate contributions.
Can you change a declaration once sent?
Yes, until the due date of the deadline, before 11:59 pm. After that date, a corrective declaration is requested through the online account’s messaging on the Urssaf website.
Is turnover declared excluding or including VAT?
Excluding VAT. The VAT paid by customers is not part of the turnover declared. A micro-entrepreneur under the VAT franchise does not charge VAT, so the amounts collected already exclude it.
Where do you declare turnover?
Only online, in your personal space on the autoentrepreneur.urssaf.fr website or in the Autoentrepreneur Urssaf mobile app. The account is created with an e-mail address and your social security number.
Does the flat-rate tax option replace the income tax return?
No. The tax is paid with the contributions, but turnover must still be reported each year on form 2042 C pro, together with the household’s other income.
What if the deadline falls on a Sunday?
Nothing special: when the deadline falls on a Saturday, a Sunday or a bank holiday, Urssaf moves it to the next day.
How do you report micro-business income for income tax?
On form 2042 C pro, attached to the household’s annual tax return. You enter the year’s turnover by type of activity; the tax authorities then apply the 71%, 50% or 34% allowance, followed by the progressive scale.
This article is provided for general information only and does not constitute legal, tax or social security advice. The dates, rates and amounts are presented as published by Urssaf and Service Public; your personal situation may call for specific rules, to be checked with Urssaf or a chartered accountant. Payment services are provided by Vivid Money S.A., an electronic money institution authorised by the Commission de Surveillance du Secteur Financier (CSSF) in Luxembourg, whose French branch is supervised by the Autorité de contrôle prudentiel et de résolution (ACPR).
