Artist-author: declaration of start of activity

You are considered an artist-author when you create or participate in the creation of a work of the mind, for example:

• Books, brochures and other literary, artistic and scientific literature
• Translations, adaptations and illustrations of these texts
• Lectures, speeches, sermons, oral arguments and other similar works
• Dramatic or dramatic musical works
• Choreographic works, circus numbers and rounds, pantomimes, the implementation of which is fixed in writing or otherwise
• Musical compositions with or without words
• Cinematographic works and other works consisting of animated sequences of images, whether or not with sound, together referred to as audiovisual works
• Works of drawing, painting, architecture, sculpture, engraving, lithography
• Graphic and typographical works
• Photographic works and those made using techniques similar to photography
• Works of Applied Arts
• Illustrations and maps
• Plastic plans, sketches and works relating to geography, topography, architecture and science
• Software, including pre-build hardware
• Creations from the seasonal clothing and ornamentation industries (e.g. sewing, fur, lingerie, embroidery, fashion, footwear, gloves, leather goods, high-end or specialty fabrics in haute couture, jeweler and boot products, upholstery fabrics).

Regardless of its genre, medium or mode of expression, the work must be original, that is to say imprinted with your personality.

As an artist-author, you will not always have to declare your professional activity yourself. It is necessary to distinguish 2 situations :

• Either you perceive only remuneration declared by a third party (e.g. publisher, producer, collective management organization, local authority, company). In this case, it is the third party who is responsible for declaring your activity via the mechanism of the advance paymentNo, you didn't no steps to be taken.
• Either you receive remuneration declared in non-commercial profits (NBC). In this case, you should realize yourself your declaration of activity on the company formalities office. The remuneration reported in BNC is as follows:
  
  • Exercise or assignment of copyright : you can earn a remuneration in return for the exploitation of your work in the context of its reproduction or representation.
  • Sale or rental of original works, including receipts from crowdfunding research in return for a work of equivalent value
  • Sale of copies of the work by the author-artist, who reproduces or disseminates it (self-dissemination or self-publication)
  • Award for a work : for example, in a competition
  • Award of scholarships the design, creation of a work or exhibition, participation in a competition or response to orders and calls for public or private projects (research grants, creative grants, production grants, residence grants, etc.)
  • Residences design or production of works
  • Participation in a jury with a selection or preselection work for the award of a prize or award to another artist-author
  • Public Playback of one or more of his works by the author
  • Oral or written presentation of one or more of his works by the artist, including the presentation of the creative process
  • Dedication accompanied by the creation of a work
  • Design and animation from an original editorial collection
  • Ancillary income : public meetings and debates unrelated to the work of the artist-author, lessons given in the artist-author's workshop or studio, artistic or writing workshops, participation in the design of a work without an original act of creation, representation by the artist-author of his professional field in the governance bodies of the SSAA: titleContent and theAfdas: titleContent.

If you earn income by non-commercial profits (NBC), you must declare your start of activity on the website of the company formalities office. This declaration of activity takes place only once. One Siren number and a Siret number and a EPA code (main activity performed) will be assigned to you.

Company Formalities Window

However, the declaration of activity should not be confused with tax returns that you need to realize, no matter your situation. Each year, you must declare your artistic income from the past year, via the 2 subsequent declarations :

• The social income tax return : it is used by the Urssaf for the calculation of your social contributions and the opening of your social rights. This declaration must be made on the website of theUrssaf-Limousin. Even if your contributions are paid directly by a third party through the advance payment, you must at least verify the return.
• The tax return : It is used by the tax administration to calculate your income tax (IR). This declaration must be made on the website taxes.gv, via your Private Space.