Do you have a self-employed activity, or rather a micro-enterprise according to the new official term? You must still declare your income, even if you have most often already paid tax at source.
Two options are available to self-employed people for income tax: either the final paymentflat rate, which allows you to pay income tax at the same time as your contributions to Urssaf; either the common law regime, in other words the progressive scale after a reduction for professional expenses. You made this choice a long time ago: the balloon payment option must be requested when creating an activity, or at the latest by September 30 preceding the year in question. And depending on the option you chose, your 2024 declaration will not happen in exactly the same way.
Option 1: you have chosen the tax discharge payment
Have you chosen the lump sum payment for the 2022 income of your micro-enterprise? In this case, you have already paid income tax, for these specific resources, a tax rate of 1% (sale of goods), 1.7% (provision of services) or 2.2% (business liberal). A flat-rate tax, accessible under conditions (1)paid at the same time as social charges, with your local Urssaf fund.
You must still declare your self-employed income, even if you will not pay additional tax on this specific income. A section is dedicated to this configuration: check Micro-entrepreneur (self-entrepreneur) having opted for payment of income tax withholding (annex 2042 C PRO on paper), step 3 of the online declaration. Then fill in your 2021 gross turnover, or your gross receipts, the corresponding line: 5TA (sale of goods and similar) or 5UA for the co-declarant, 5TB (provision of services and rental of furniture) or 5UB (for the co-declarant) or 5TE for non-commercial income (or 5EU for the co-declarant).
You took the option but you no longer have the right to it
You chose the flat rate option, but you are no longer entitled to it? This situation arises for example if your 2023 turnover exceeds the authorized thresholds (188,700 euros for the sale of goods, 77,700 euros for other profits), or if your 2021 reference tax income (RFR) exceeded the planned limit, namely:
If you no longer benefit from this specific regime, your income must be declared under the BIC and BNC sections, to be taxed at the progressive scale, like other earned income. But you must report the amount of payments made to Urssaf in the box 8UY: these payments entitle you to a tax credit to avoid double taxation.
Option 2: you have not chosen the final payment
If you are a micro-entrepreneur but you have renounced the option of a final payment, the income from your micro-enterprise will be integrated into all of your resources, and subject to the progressive scale. In the case of a micro-enterprise, with income by definition low, these resources come under the micro-BIC (industrial and commercial profits) or micro-BNC (non-commercial profits) regime. Good news: you are exempt from completing a professional declaration. At the start of step 3 of the electronic declaration, check Professional industrial and commercial income Or Professional non-commercial income (annex 2042 C PRO on paper) depending on your activity.
The tax authorities apply a reduction to the gross receipts you declare. This reduction corresponds to professional expenses: 71% for the sale of goods (BIC), 50% for the provision of services (BIC), 34% for services and liberal professions which fall under the micro-BNC regime (consulting or other activities). intellectual professions). These reductions are calculated automatically, based on the gross turnover provided. Depending on the income category, three lines may be concerned:
- 5KB (5LO for the co-declarant) for the sale of goods;
- 5KP (5LP for the co-declarant) for the provision of services;
- 5HQ (5IQ for the co-declarant) for liberal or intellectual professions.
In all cases, the reduction is at least equal 305 euros: clearly, if your turnover is less than 305 euros, you do not pay tax for this category of income.
Were you taken from the source?
The withholding of income tax at source only concerns self-employed people who do not opt for the lump sum payment. In this case, you will have to pay monthly or quarterly installments, like the self-employed.
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(1) An annual turnover not exceeding 188,700 euros for the sale of goods, 77,700 euros for other services. And a 2021 RFR not exceeding 26,070 euros for a single taxpayer, for this 2024 declaration relating to 2023 income.