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Online reporting of results and appendices - tax bundle (controlled reporting regime)
Legal obligation
18/05/2025
Future
17
Valeur d'entreprise, Financière
What are the risks ?
Valeur d'entreprise : 5
Financière : 60 % of increase - 2 % of increase
Financière : 40 % of increase - 80 % of increase
Declaration
You must file an online balance sheet to determine the actual profit of your activity (turnover or revenue, minus the expenses incurred in the course of your professional activity).

The balance sheet (tax bundle) consists of the following documents for the non-commercial benefits (NCBs): 

  • the controlled reporting no. 2035-LIASSE or declaration no. 2036 for a Civil Society of Mediums (SCM)
  • Appendices 2035 A and 2035 B...Log in to see the rest ...




Scope
The tax on non-commercial profits (BNC) concerns the following income :
  • Profits of the liberal professions (via different statuses: individual entrepreneur, traditional company, professional civil society (SCP) or the liberal practice company (SEL) *)
  • Income from charges and offices (notaries, bailiffs, clerks, auctioneers, for example)
  • Copyrights and income from certain professions in the communicati...Log in to see the rest ...





Authority
Direction générale des finances publiques (DGFiP)
Business Tax Service
Responsible
Sole proprietor
Professionnel libéral
Sources
Legal Sources
Code général des impôts - articles 96 à 100 bis
Code général des impôts
Other sources
BOFIP
Service-public.fr
Calculation in progress...