Public limited companies (SA), Simplified Business Corporations (SAS) and Limited Liability Corporations (LLC) subject to corporate tax may opt for income tax if they meet the following conditions:carry on a principal industrial, commercial, craft, agricultural or liberal activity, excluding th...

Self-employed workers covered by the micro-social regime (an option automatically applied to micro-enterprise regimes since January 1st 2016), report monthly or quarterly their turnover or revenue, including when the amount is nil (where applicable, the word "nothing" instead of the amount of turnov...

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Every person subject to income tax must file a statement each year with all its various sources of income.In the classic micro-enterprise system,the microentrepreneur is exempted from making a professional profit declaration. It must simply bear in the supplementary income declaration (No. 2042-C Pr...

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) is made up of the following documents  Declaration no. 2031Appendices 2033-A to ...

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):  t...

The actual simplified regime applies to operators who: report an average yearly turnover between82 800 € and 350,000 € over the past 2 consecutive years. have chosen the simplied regime while also fulfilling the conditions for benefiting from the micro-AP regime; trade beef o...

Tax payers who wish to waive the benefit of the micro-enterprise regime may opt for the controlled reporting regime. This option must be exercised before the 2nd business day following May 1 of the following year. It is valid for one year and is tacitly renewed every year for one year. Taxpay...

Every month or every quarter, according to the term which you will choose as your national insurance contributions, you can pay the amount of your income tax at the same time as your welfare costs. You will just have to apply to your turnover or sales an additional percentage of: 1 % if you exercise...

Every month or every quarter, according to the term which you choose for your social contributions, you can pay the amount of your income tax at the same time as your welfare costs. You will just have to apply to your turnover or sales an additional percentage of: 1 % if you exercise an activity...

Enterprises placed within the scope of the microenterprises have the possibility to opt for a real regime tax. This option must be exercised before February 1 of the first year under which the taxpayer wishes to benefit from this regime. The option is valid for 2 years as long as the busines...