Professionals taxed as natural persons (individual entrepreneur who has not opted to be assimilated EURL, self-employed trader or craftsman, micro-entrepreneur for example) are subject to income tax. Income tax affects their overall net income.

Although professional, your income tax return is made on the "special" area of the site impots.gouv.fr.

Deadlines for online reporting

Deadlines vary depending on the department and area you are in:

Possibility of paper declaration

When you don't have the Internet or can't file online, you can use the paper return. You'll have to send the form 2042-C-PRO to the postal tax service.

The deadline for such paper submission shall be monday, may 22, 2023 at 11.59pm (postmark being authentic).

A single tax and social return for self-employed persons

Self-employed persons who are members of the general scheme for self-employed persons and who are engaged in a commercial, professional or craft activity have only one return to be made for the purposes of calculating income tax and social contributions and contributions.

This declaration is made in the "particular" area of the site impots.gouv.fr. The tax return is supplemented here by a specific ‘social’ component.