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In brief
Section actions
Duration: Deposit — 10 to 15 minutes per period
Cost: Contributions % CA (12,3 to 21,2 %); late penalties
Possible online

Who this guide is for

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  • If you are a micro-entrepreneur and have to file a URSSAF return
  • You if you have chosen the monthly or quarterly frequency
  • If you want to understand the calculation of contributions and tax

To be prepared in advance

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  • The turnover of the period (separated by type — sales, services)
  • The USSRAF account (autoentrepreneur.urssaf.fr)
  • Selection of frequency (monthly/quarterly) and its recording

Step-by-step procedure

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  1. 1Choose the frequency: monthly (more frequent, better for cash) or quarterly. Possible change at the beginning of the year.
  2. 2Calculate the turnover of the period: actual receipts only (money received). Prepare all documentation (invoices, receipts).
  3. 3File the declaration on autoentrepreneur.urssaf.fr at the due dates (often end of month/quarter). Enter the CA by category (sale, services).
  4. 4Contributions are calculated automatically: ~12.3% for services, ~21.2% for sales, and variations for others. Immediate payment or automatic debit.
  5. 5Income tax: with the option of releasing payment — % of the CA included in the return (paid with contributions). No option — you report on the income tax return (2042 C Pro).
  6. 6Deadlines: strict! Delay — penalty (interest) and increase. Put some reminders on.
  7. 7Zero declaration: Even if CA = 0 over the period, you must file a zero declaration — otherwise fines.
  8. 8Frequency change: possible at the beginning of the year via the URSSAF.
  9. 9Keep invoices and statements — for URSSAF and tax (10 years) controls.

Common mistakes

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  • Missing maturity — penalties.
  • Do not report when CA = 0 — fines.
  • Consolidate cash receipts and invoicing — declaration of money received.
  • Do not separate sales/services — % wrong contributions.
  • Do not keep invoices — concerns when checking.

Official sources

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Show sources in this section

Useful links

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Open a micro-enterpriseMicro and TVAIncome tax return

Important remark

The conditions of the URSSAF report are changing. This information is indicative — for your status, use the URSSAF.

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