Filing commercial profits under the simplified actual regime
A regime you join without asking as soon as two years exceed 203 100 €, cash-basis accounts corrected at 31 December, seven schedules of which a sole shopkeeper only fills in four, and a May date that the official fact sheet and the BOFiP write differently. Three modules on a delicatessen with 248 000 € of sales. All the prose is free to read; only the quizzes are sold.
Intermediate3 modules24 minModule 1 free to read
2026 rules — verified on September 11, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Locate the thresholds separating the micro-BIC, the simplified actual regime and the normal actual regime.
- Understand the option for the simplified regime, its calendar and its renewal.
- Describe super-simplified accounting: cash during the year, receivables and debts at year end.
- Know when a sole trader is exempt from producing a balance sheet.
- Identify the role of the 2031-SD and its 2031 bis appendix.
- Fill in the simplified balance sheet and simplified income statement, schedules 2033-A and 2033-B.
- Report fixed assets, depreciation, capital gains, provisions and losses on the 2033-C and 2033-D.
- Locate schedules 2033-E to 2033-G and carry the result over to the 2042-C-PRO.
- Distinguish the legal filing date from the extra time granted to online procedures.
- Choose between EDI-TDFC and EFI, the only filing modes accepted.
- Understand the payment of tax through monthly or quarterly instalments.
- Know the fines, the surcharges and the administration's reassessment period.
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountBetween the micro regime and the full actual regimeWhat you will be able to do
- Locate the thresholds separating the micro-BIC, the simplified actual regime and the normal actual regime.
- Understand the option for the simplified regime, its calendar and its renewal.
- Describe super-simplified accounting: cash during the year, receivables and debts at year end.
- Know when a sole trader is exempt from producing a balance sheet.
- Module 28 minIncluded in the full courseSeven schedules, one cover formWhat you will be able to do
- Identify the role of the 2031-SD and its 2031 bis appendix.
- Fill in the simplified balance sheet and simplified income statement, schedules 2033-A and 2033-B.
- Report fixed assets, depreciation, capital gains, provisions and losses on the 2033-C and 2033-D.
- Locate schedules 2033-E to 2033-G and carry the result over to the 2042-C-PRO.
- Module 38 minIncluded in the full courseThe second working day, plus fifteenWhat you will be able to do
- Distinguish the legal filing date from the extra time granted to online procedures.
- Choose between EDI-TDFC and EFI, the only filing modes accepted.
- Understand the payment of tax through monthly or quarterly instalments.
- Know the fines, the surcharges and the administration's reassessment period.
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Where this course leads
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.