Non-commercial profits (NTBs) are revenue of which the subsequent charges have been deducted :

• Rent of business premises
• Depreciation
• Rents paid for the performance of a contract for leasing or for renting a vehicle
• Expenditure incurred for the keeping of accounts (e.g. accountant) and/or membership of an approved association taken into account by a tax credit
• Expenditure made for to obtain a diploma or professional qualification in the context of vocational integration or retraining. This is for people who earn an income from participating in a sport
• Rents paid for the performance of a leasing contract or tenancy of a building
• Transfer fees free of charge paid by heirs, donees or legatees of a holding and interest paid
• Regular payments due for the design of intellectual property (e.g. patents, trademarks, designs, etc.)

Persons receiving non-commercial profits (NTBs) include:

• Sole trader (SE) engaged in a liberal activity
• Office holders and offices practicing a non-commercial profession (lawyers at the Conseil d'État and the Cour de cassation, notaries, bailiffs, auctioneers, registrars of commercial courts, etc.)
• Individual receiving intellectual property income (e.g. copyright received by the author or his heirs)
• Legal representative an income tax business (e.g., manager of a LLC subject to the IR)

Where the annual turnover excluding tax (CAHT), which corresponds to non-commercial profits (NTB), is less than €77,700No, it's the special micro-BNC procedure (micro-company) that is applicable.

Above this threshold, it is the controlled declaration procedure which applies.

In this sheet, only the controlled declaration regime is covered. For more information on the micro-BNC (micro-company) system, please consult the dedicated card.

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Are you an individual entrepreneur? Here are the turnover thresholds (CA) that should not be exceeded or from which one of the tax regimes applies automatically, depending on your type of activity.

Activities	Micro-BIC	Simplified real regime	Normal Actual Speed
	Micro-BNC	Arrangements for the controlled declaration
Business of trade and supply of housing	CA < €188,700	€188 700 ≤ CA ≤ €840 000	CA > €840,000
Rental of equipment or consumer goods
Provision of services	CA < €77,700	€77 700 ≤ CA ≤ €254 000	CA > €254,000
Liberal activity	CA < €77,700	CA ≥ 77,700€

Even if you are automatically subject to a tax regime, you have the option of opting for another regime:

• The real simplified scheme if you are subject to micro-BIC
• The normal actual regime if you are subject to the simplified actual regime
• The controlled declaration procedure if you are subject to the micro-BNC procedure

The documents to be sent on the tax return depend on the form of the company individual business business:

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Sole trader

The following documents must be submitted by the contractor subject to the controlled return at the time of the tax return:

• Supplementary income declaration No 2042 C pro under the heading ‘controlled declaration scheme’ at tax time on its personal account of the website Impasse.gouv.fr.
• Statement of results for NCBs No 2035 and Annexes No 2035 A and No 2035 B at most late 15 days later on 2^e working day after 1^er May. It must be done by EDI-TDFC procedure or on the online business tax account (EFI mode) .

When filing his income tax return, the individual entrepreneur must complete a "social" component in which he indicates the income used as the basis for calculating his social contributions.

Tax returns: Self-employed people can now correct their social data online

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Business subject to IR

A business subject to the controlled filing system must submit the following documents at the time of filing his or her tax return:

• Supplementary income declaration No 2042 C pro under the heading ‘controlled declaration scheme’ at the time of the officer's tax returnon its personal account of the website Impasse.gouv.fr.
• Statement of results for NCBs No 2035 and Annexes No 2035 A and No 2035 B at most late 15 days later on 2^e working day after 1^er May. It must be done by EDI-TDFC procedure or on the online business tax account (EFI mode) .

The business must also contact the Form No. 2035-AS-SD the list of persons holding at least 10% of its capital. The following information should be specified:

• Each natural person: number of shares held, holding rate, surname, first names, address, date and place of birth
• Each business: number of shares or shares held, holding ratio, name, address and SIRET

It must also provide a list of its subsidiaries and their holdings, specifying for each of them the holding rate and its Siret number.

Absence or delay of declaration

The company who shall not forward its declaration of results receives a formal notice of the tax administration. If she doesn't regularize her situation within 30 days, she is exposed to a compulsory taxation.

In case of delay or to transmission fault reporting, a increase is applied. Depending on the situation, the company may be subject to one of the following sanctions:

• Surcharge of 10% where the declaration has been lodged after formal notice within the 30-day period
• Surcharge of 40% where the declaration has not been filed within 30 days or in the case of willful failure to comply
• Surcharge of 80% in the event of fraud or abuse of rights

Incomplete Declaration

The company may also be penalized in the following cases:

• Complementary document to the declaration of result not sent or sent late
• Complementary document incomplete or with errors
• Insufficient reporting
• Refusal to produce list of partners or incomplete list
• Refusal to produce the list of subsidiaries and participations or incomplete list
• Sending the declaration by means other than electronic means

She is liable to a fine equal to 5% sums omitted when these documents are not produced or when they contain errors.

The company is picked automatically, no later than the 15th of the month, a down payment calculated on the basis of the profits declared for the previous year.

To determine the amount of tax, the progressive scale of income tax shall be applied to those profits.

If the company so wishes, its advance payments can be taken every 3 months : no later than 15 February, 15 May, 15 August and 15 November. She must then opt for no later than 1^er October of the year preceding the year in which the option applies. This option is to be formulated with the company Tax Service (SIE) on which it depends:

The option is automatic rollover.

To terminate the option, the company must report it to the EIS: titleContent no later than 1^er October of the year preceding the year in which the company wishes to waive the option.

Where a company is subject to a tax system based on the amount of its turnover, it may opt for a more restrictive tax system. In other words, it can opt for the regime that would apply if it exceeded the maximum turnover threshold of the regime to which it is subject.

In the case of non-commercial profits (NBC), only the micro-entrepreneur has the possibility of changing the taxation system by opting for the controlled declaration system.

He must opt for the controlled declaration at the time of his income statement for the year preceding the year in which the option is to apply. The option is valid 1 year and shall be automatically renewed each year.

To Y give up, he must also denounce the option at the time of his declaration of profit or loss for the year preceding the year in which he no longer wishes to benefit from the controlled declaration scheme.