Déclaration de Revenus (Income Tax Return)

Use this skill whenever asked about the French cotisation foncière des entreprises (CFE) for a self-employed person or a small business. Trigger on phrases like "CFE France", "cotisation foncière", "cotisation foncière des entreprises", "CET France", "contribution économique territoriale", "CFE auto-entrepreneur", "CFE micro-entreprise", "base minimum CFE", "avis de CFE", "plafonnement CET", "CVAE", "taxe professionnelle", or any question about local business tax for a business in France. Covers who is within the CFE, the rental value base, the commune's rate and minimum base by turnover band, the creation-year exemption and the reduced base after it, the other exemptions and reductions, the chamber tax and fees, payment and the June acompte, cessation versus a change of operator, the CVAE thresholds, rates and relief, and the CET cap claim. For income tax on the profit see fr-income-tax; for social contributions see fr-social-contributions.

Use this Guide whenever asked about French income tax for self-employed individuals: auto-entrepreneurs, micro-entrepreneurs, entrepreneurs individuels and professions liberales. Trigger on phrases like "impot sur le revenu France", "declaration 2042", "2042-C-PRO", "micro-entrepreneur", "auto-entrepreneur", "BNC", "BIC", "professions liberales France", "abattement forfaitaire", "regime micro", "regime reel", "declaration controlee", "declaration 2035", "declaration 2031", "bareme progressif", "quotient familial", "decote", "prelevement a la source", "acomptes", "versement forfaitaire liberatoire", "revenu fiscal de reference", "credit d'impot garde d'enfants", "credit d'impot emploi a domicile", "date limite declaration revenus", "BNP Paribas statement", "Qonto expense", "Shine business", "Stripe France", or any question about filing or computing French income tax for a self-employed individual. It covers the progressive scale and the family quotient with its caps, the decote, micro-entrepreneur allowances and the two live sets of turnover limits, the two year test for losing the micro regime, BIC and BNC under micro and under the regime reel, the prelevement a la source and its instalments, the optional flat income tax payment, the declaration 2042 with its annexes, filing deadlines by departement, the tax credits for childcare and for help at home, and the surcharges for a late or wrong return. Social contribution rates are in fr-social-contributions. Dividends, interest and gains on securities are in fr-capital-gains. Local business property tax is in fr-cfe. The full household computation for a taxpayer who is not self-employed is in fr-personal-income-tax. Always read this Guide before touching any French income tax work.

Use this skill whenever asked about French social contributions (cotisations sociales URSSAF) for self-employed people (travailleurs independants): artisans, commercants, professions liberales reglementees and non reglementees, BNC taxpayers, and the company managers treated as self-employed rather than as employees. Trigger on phrases like "cotisations URSSAF", "charges sociales independant", "CSG CRDS freelance France", "CIPAV retraite", "ACRE reduction", "exoneration Acre", "social contributions France", "cotisations minimales", "prelevement URSSAF", "cotisations trimestrielles", "reforme assiette sociale independants", "abattement forfaitaire cotisations", "gerant majoritaire", "gerant TNS", "dividendes cotisations sociales", or any question about French self-employed social security. Also trigger when classifying bank statement transactions showing URSSAF prelevements, Cipav debits or cotisations trimestrielles. Covers the single reformed contribution base and the flat allowance that replaced the deduction of contributions, the rate scales for the general scheme, Cipav and other regulated professions, the minimum and maximum contributions and who escapes the minimums, the first-year flat base and Acre, the overseas scales, the payment calendar and the annual declaration, the social status of each legal form, and the part of dividends that enters the base. Micro-entrepreneur turnover rates are included with a warning not to mix the two systems. For employees use france-payroll.

Use this skill to prepare, review or classify transactions for a French VAT return: the monthly or quarterly CA3 under the régime réel normal and the annual CA12 under the régime réel simplifié. Trigger on "prepare CA3", "CA12", "French VAT return", "TVA", "déclaration de TVA", "autoliquidation", or any request to classify bank lines for French VAT. Covers the current CA3 line map, the rates, the franchise en base and regime limits, the instalments, the filing schedule, the deduction restrictions and the electronic invoicing start dates. Businesses inside the franchise en base, partial exemption, the margin scheme, property VAT and VAT groups are refused. Load it with vat-workflow-base and eu-vat-directive.