Procedure · Starting your own business

Declaring your micro-entrepreneur turnover to URSSAF

Every month or quarter, you declare on autoentrepreneur.urssaf.fr what you have received, even if it is zero, and pay your contributions straight away. Here are the deadlines, what to count, the flat-rate tax option, the annual tax return and what forgetting costs you.

At a glance

Who: Every micro-entrepreneur (auto-entrepreneur), whether or not they received anything during the period.
When: Before the end of the month following each month, or before 30 April, 31 July, 31 October and 31 January if you declare quarterly.
Where: Online only, on autoentrepreneur.urssaf.fr; then once a year in your income tax return on impots.gouv.fr.
Cost: Your contributions are a percentage of your turnover depending on your activity (plus tax if you chose the flat-rate option): the site's simulator works them out. Zero turnover: nothing to pay.
How long: Payment when you file; first return 90 days after you start trading at the earliest.

Declare your turnover online (autoentrepreneur.urssaf.fr, via entreprendre.service-public.gouv.fr)

Step by step

Know your schedule and deadlines. By default, you declare every month, before the end of the following month (June by 31 July). Quarterly, the deadlines are 30 April, 31 July, 31 October and 31 January. To change your schedule for the following year, ask URSSAF before 31 October.
File your first return at the right time. Your first return is due 90 days after you start at the earliest and covers your first months. Examples given by service-public: filing monthly, for a start on 6 March 2026, by 31 July 2026 at the latest; filing quarterly, for a start on 12 April 2026, by 31 October 2026 at the latest. URSSAF shows the current deadline in your account.
Add up what you actually received. Declare the turnover excluding VAT that you received during the period, not what you invoiced: a client who pays later is declared later. Do not include VAT and do not deduct any costs (commissions, expenses). If you have several activities (sales and services), split the turnover between them.
Declare and pay online. Log in to autoentrepreneur.urssaf.fr, Déclarer et payer tab (or Mes échéances à régulariser for an overdue period), enter your turnover, save the return and then pay. Contributions are calculated automatically, and so is the tax if you opted for the flat-rate payment.
File even with zero. With no turnover in the period, the return is still compulsory: enter 0 (or néant, meaning nil). You then pay no contributions, unless you chose the minimum contributions option.
Report your turnover in your income tax return. In the spring, report the year's turnover on the additional 2042 C PRO form of your tax return on impots.gouv.fr, even with the flat-rate option: you do not pay the tax twice. Without the flat-rate option, your tax is paid through withholding instalments (acomptes) based on the income declared the year before.
Catch up quickly if you forget. Each missing return triggers a fixed penalty and a surcharge on your contributions (5% if monthly, 15% if quarterly), worked out on a flat-rate basis and notified by recorded-delivery letter. You can still file to put things right: the penalty is then 3% of the contributions due. Keep an eye on the thresholds too: exceeding them two years running takes you out of the micro scheme.

Documents to prepare

Your autoentrepreneur.urssaf.fr login (email address and Social Security number)
Your record of takings, with the date and amount of each payment received
The business bank account statements, to check the payments received
The split of your turnover by type of activity, if you have several

Pitfalls to avoid

Not filing for a month with no turnover: a nil return is compulsory, otherwise it counts as a missing return.
Declaring what you invoiced instead of what you received, or including VAT.
Forgetting the annual 2042 C PRO form on impots.gouv.fr, even with the flat-rate option.
Missing the dates to change options: before 31 October for your filing schedule, before 30 September for the flat-rate tax option for the following year.
If you also receive benefit from France Travail, not checking what you must declare in your monthly update (see the dedicated procedure).

What Nego does for you

Work out your contributions and net income from your turnover (auto-entrepreneur simulator)
Remind you of your deadlines for a monthly or quarterly schedule
Check what to count in your turnover (received, excluding VAT, by activity)
Explain a formal notice or penalty from URSSAF and prepare how to put things right

Nego follows the checked steps on this page, does the calculations with the site's tools and drafts your letters. It does not replace the administration: the procedure is completed on the official service.

Going further

Auto-entrepreneur simulator Income tax simulator Micro-entrepreneur income Tax withheld at source Freelance or employee

Frequently asked questions

What happens if I file late?

For each missing return, a fixed penalty applies, and your contributions are worked out on a flat-rate basis plus 5% (monthly) or 15% (quarterly). You are told by recorded-delivery letter. You can still declare your real turnover to put things right; the penalty is then 3% of the contributions due.

Do I have to file if I received nothing?

Yes, filing is compulsory even with zero: enter 0 or néant (nil). You then have no contributions to pay, unless you chose to pay minimum contributions to keep certain rights, such as daily sick pay.

Should I declare turnover including or excluding VAT?

Excluding VAT paid by your clients, and without deducting anything. Only the money actually received during the period counts, not invoices still awaiting payment.

How do I switch from monthly to quarterly returns?

When you start, ask within a month of starting. After that, the change applies from the following calendar year: the request must be made before 31 October. The option carries over from year to year until you change it.

With the flat-rate tax option, do I still file a tax return?

Yes: you report your turnover on the 2042 C PRO form, in the box for micro-entrepreneurs who opted for the flat-rate payment. It does not create a second tax charge; it is used to work out your household's reference taxable income.

What happens if I go over the scheme's thresholds?

Going over once changes nothing. If your turnover exceeds your activity's threshold two calendar years running, you leave the micro scheme on the following 1 January: contributions based on actual profit and the standard (réel) tax regime. The current thresholds are on the micro-social scheme page.

Official sources

Rules checked on 27 October 2026 against the sources above. This page explains the procedure; it replaces neither the administration nor legal advice.

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At a glance

Who

Every micro-entrepreneur (auto-entrepreneur), whether or not they received anything during the period.

When

Before the end of the month following each month, or before 30 April, 31 July, 31 October and 31 January if you declare quarterly.

Where

Online only, on autoentrepreneur.urssaf.fr; then once a year in your income tax return on impots.gouv.fr.

Cost

Your contributions are a percentage of your turnover depending on your activity (plus tax if you chose the flat-rate option): the site's simulator works them out. Zero turnover: nothing to pay.

How long

Payment when you file; first return 90 days after you start trading at the earliest.

Step by step

Know your schedule and deadlines. By default, you declare every month, before the end of the following month (June by 31 July). Quarterly, the deadlines are 30 April, 31 July, 31 October and 31 January. To change your schedule for the following year, ask URSSAF before 31 October.

File your first return at the right time. Your first return is due 90 days after you start at the earliest and covers your first months. Examples given by service-public: filing monthly, for a start on 6 March 2026, by 31 July 2026 at the latest; filing quarterly, for a start on 12 April 2026, by 31 October 2026 at the latest. URSSAF shows the current deadline in your account.

Add up what you actually received. Declare the turnover excluding VAT that you received during the period, not what you invoiced: a client who pays later is declared later. Do not include VAT and do not deduct any costs (commissions, expenses). If you have several activities (sales and services), split the turnover between them.

Declare and pay online. Log in to autoentrepreneur.urssaf.fr, Déclarer et payer tab (or Mes échéances à régulariser for an overdue period), enter your turnover, save the return and then pay. Contributions are calculated automatically, and so is the tax if you opted for the flat-rate payment.

File even with zero. With no turnover in the period, the return is still compulsory: enter 0 (or néant, meaning nil). You then pay no contributions, unless you chose the minimum contributions option.

Report your turnover in your income tax return. In the spring, report the year's turnover on the additional 2042 C PRO form of your tax return on impots.gouv.fr, even with the flat-rate option: you do not pay the tax twice. Without the flat-rate option, your tax is paid through withholding instalments (acomptes) based on the income declared the year before.

Catch up quickly if you forget. Each missing return triggers a fixed penalty and a surcharge on your contributions (5% if monthly, 15% if quarterly), worked out on a flat-rate basis and notified by recorded-delivery letter. You can still file to put things right: the penalty is then 3% of the contributions due. Keep an eye on the thresholds too: exceeding them two years running takes you out of the micro scheme.

Pitfalls to avoid

Not filing for a month with no turnover: a nil return is compulsory, otherwise it counts as a missing return.

Declaring what you invoiced instead of what you received, or including VAT.

Forgetting the annual 2042 C PRO form on impots.gouv.fr, even with the flat-rate option.

Missing the dates to change options: before 31 October for your filing schedule, before 30 September for the flat-rate tax option for the following year.

If you also receive benefit from France Travail, not checking what you must declare in your monthly update (see the dedicated procedure).