Filing BNC profits under the controlled declaration
A threshold assessed over two years, an accounting method that only knows what was collected and paid, a return in two schedules from which a single figure emerges, and a calendar where lateness costs 10 % even before a formal notice. Three modules on a physiotherapist with 91 400 € of receipts. 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 A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.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 micro-BNC threshold and the two-year rule that triggers the controlled-declaration regime.
- Tell mandatory entry into the regime apart from a voluntary option.
- Apply the cash-basis principle: receipts when collected, expenses when paid.
- Recognise the accrued-receivables option and the obligations it adds.
- Identify the three parts of the BNC return: the 2035, the 2035-A and the 2035-B.
- Break receipts and expenses down by nature on the 2035-A.
- Report fixed assets, depreciation and capital gains on the 2035-B.
- Carry the profit or loss over to the 2042-C-PRO.
- Know that the 25 % surcharge for non-membership has disappeared.
- Remember the deadline for transmitting the 2035 and the extra time granted.
- Understand how the tax on a BNC is paid through monthly or quarterly instalments.
- Know the surcharges for late filing and the role of the formal notice.
- Locate the period during which the administration can revisit a declared year.
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 accountThe actual-profit regime of the liberal professionsWhat you will be able to do
- Locate the micro-BNC threshold and the two-year rule that triggers the controlled-declaration regime.
- Tell mandatory entry into the regime apart from a voluntary option.
- Apply the cash-basis principle: receipts when collected, expenses when paid.
- Recognise the accrued-receivables option and the obligations it adds.
- Module 28 minIncluded in the full courseA return in two schedulesWhat you will be able to do
- Identify the three parts of the BNC return: the 2035, the 2035-A and the 2035-B.
- Break receipts and expenses down by nature on the 2035-A.
- Report fixed assets, depreciation and capital gains on the 2035-B.
- Carry the profit or loss over to the 2042-C-PRO.
- Know that the 25 % surcharge for non-membership has disappeared.
- Module 38 minIncluded in the full courseMay, the 15th of the month, and three yearsWhat you will be able to do
- Remember the deadline for transmitting the 2035 and the extra time granted.
- Understand how the tax on a BNC is paid through monthly or quarterly instalments.
- Know the surcharges for late filing and the role of the formal notice.
- Locate the period during which the administration can revisit a declared year.
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.