Module 18 min839 wordsFree — no account
The actual-profit regime of the liberal professions
Dated official sources, and the contents this module links to · 1 section
Official sources
- Service-public Entreprendre — BNC tax regimes (F32105): the micro-BNC applies in 2026 when turnover in 2025 or 2024 did not exceed 83 600 €; when the threshold was exceeded in both preceding years (N-1 and N-2), the controlled-declaration regime applies from 1 January of year N; only a micro-entrepreneur in BNC can change regime by opting for the controlled declaration — verified on September 11, 2026
- BOFiP BOI-BNC-BASE-20-10 — Taxable receipts: receipts are the sums actually collected by the taxpayer or placed at their disposal during the tax year; article 93 A of the CGI lets taxpayers under the controlled declaration opt to determine profit from accrued receivables and incurred expenses — verified on September 11, 2026
- BOFiP BOI-BNC-DECLA-10-30 — Obligations of taxpayers who opted for accrued receivables: an annual statement of receivables and debts, and in the first year a statement at 31 December of the year before the option, attached to the 2035-SD — verified on September 11, 2026
- Service-public Entreprendre — Micro-entrepreneur: income taxation (F36244): under the micro-BNC, a flat allowance of 34 % is applied to declared turnover — verified on September 11, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Micro-BNC receipts threshold, assessed on N-1 and N-2 — 83 600 €
entreprendre.service-public.gouv.fr · 2026 rules
Contents linked from this module
- BNC receipts register
The register kept during the year, whose totals carry over to the 2035-A.
- Micro or actual regime comparator
Set the flat allowance against real expenses before opting.
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.