Hey, I just started my micro-business activity in January and I'm not really sure how the taxes work. Do I need to file a special declaration or is it automatic? I'm making around 15k euros a month right now.
For your income tax return, you'll need to fill out a standard declaration (form 2042-C-PRO) even if you're registered as a micro-entrepreneur, where you report your gross annual turnover. Before that, you have to send your turnover declarations to Urssaf regularly (monthly or quarterly depending on what you chose when registering) or you risk getting hit with penalties.
One thing a lot of people forget: keep all your receipts and invoices safe, because even under the micro regime you can deduct certain actual business expenses if you exceed the threshold (like equipment, software, etc.), and that changes your taxable base. Otherwise you've got the standard flat-rate deduction of about 34%, but checking your expenses can really save you money depending on what you do.
Did you register your microbusiness with Urssaf? If so, you need to file a revenue declaration every quarter or every month depending on what you chose when you signed up, otherwise they'll chase you down. Income tax is calculated automatically based on that revenue, but you still have to declare it every year in your regular tax return (like your other income), usually under the "industrial and commercial profits" or "non-commercial profits" section depending on what you do.
For me it was a bit of a hassle at the start, I had to call URSSAF directly because I wasn't sure if I'd filled everything out right 😅 The thing is you're required to report your turnover either monthly or quarterly (you choose at the beginning), and then on top of that you file your regular tax return in April like everyone else. They'll calculate the tax on the amount after the standard deduction (like 34% of your turnover generally for services).
Make sure you checked the right tax box when you created your micro-enterprise - optional tax or standard taxation, it changes everything for your monthly vs annual budget. If you're making 15k/month you really need to set money aside right now for taxes in May 🙃
Don't wait until tax return time to sort it out, because your turnover declarations (quarterly or monthly) are completely separate and required before that. So you should've already submitted your turnover declarations to Urssaf since January if you checked the box when you started - if you haven't sent them yet, get on it right away because there can be penalties. Then for income tax, yeah you need to fill out form 2042-C-PRO with your gross annual turnover, but that happens during the regular declaration period (usually April-May). Call Urssaf directly or a local tax office if you're not sure whether you're supposed to declare monthly or quarterly - it's faster than trying to figure it out online 👍
Did you get a SIRET number when you registered? If so, you absolutely have to file a turnover declaration regularly (monthly or quarterly, your choice) directly on the Urssaf website - it's not automatic at all. Then, for income tax itself, you'll fill out form 2042-C-PRO when you do your regular annual return, but that's just the final formality - the turnover declarations to Urssaf are the real priority to handle first, otherwise you'll end up with penalties.
Others have explained the quarterly or monthly declaration system to you, but watch out for something people often forget: with 15k a month you're potentially above the micro-enterprise threshold (around 176k annually for service provision), so you need to urgently check whether you should switch to the real regime or EIRL to avoid ending up in breach. At the same time, keep your file up to date everywhere or you'll rack up late penalties that can get expensive really fast.
Quarterly or monthly revenue declarations are the basics, but with 15k a month you'll honestly want to track your business expenses properly because you can deduct them from your revenue before paying social contributions.
Declaring your turnover to Urssaf and your income tax return are two different things but they're linked, and you really shouldn't mix them up. With 15k a month you'll probably exceed the micro-business threshold pretty soon (72,600€ a year for services), so check carefully whether you're still under it or if you need to switch to the standard tax regime, because that changes everything for your declarations.
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