Taxation

Quarterly reporting of micro-company turnover: you have until April 30

Publié le 10 avril 2024 - Directorate for Legal and Administrative Information (Prime Minister)

As part of paying income tax, your micro-company (micro-BIC and micro-BNC) must declare its turnover. If you have opted for a quarterly return, your next return must be filed by April 30.

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Image 1Crédits: HBS stock.adobe.com

Unless that's your 1re reporting, you must report your sales or revenues by April 30.

This is to report the turnover your company has made between January and March.

You have to make this declaration even if your turnover is zero.

How do you file your return?

The declaration of turnover is made online on your Urssaf space. It's only about the amount of money your company takes in.

If you do not meet the due date, a penalty of €58 and increases on your social contributions will apply.

FYI  

The option for quarterly reporting is tacitly renewed for the following year.

If you want to switch to a monthly return in 2025, you must apply by October 31, 2024.

Please note

The micro-companies which have just started their activity and of which it is the 1re report by the end of the month following the quarter after the quarter in which the activity started.