French Cerfa 2042-C-PRO (11222) BIC/BNC Filing Guide 2026

Any self-employed individual taxed under French personal income tax (impôt sur le revenu) must attach this supplementary form to their main 2042 return. This includes micro-entrepreneurs (auto-entrepreneurs), sole traders under BIC (traders, craftspeople, furnished-property landlords classed as LMNP or LMP), and liberal professionals reporting under BNC. It does not apply to individuals operating through a company taxed under corporate income tax (impôt sur les sociétés).

Under the micro-BIC regime, the flat-rate abattement (allowance) is 71% for goods-sales activities and 50% for service activities. Under micro-BNC, it is 34%. In every case, you declare your gross turnover (chiffre d'affaires brut); the tax authority applies the allowance automatically when processing your return. You must never subtract the allowance yourself before entering the figure on the form.

On the 2042-C-PRO, locate the section matching your activity: micro-BIC ventes (goods sales), micro-BIC services (service activities), or micro-BNC (liberal profession or equivalent). Enter the total turnover you already reported to the URSSAF (France's social-contribution collection body) for the calendar year. The two declarations must be identical — any discrepancy between them triggers an automatic query from the tax authority.

Yes. The versement libératoire means you paid income tax on a flat-rate basis monthly or quarterly alongside your social contributions. Even so, French tax law requires you to report your turnover in the dedicated versement libératoire section of the 2042-C-PRO. The amount is not taxed a second time under the progressive scale, but it is included in the calculation of your revenu fiscal de référence, which affects entitlement to various means-tested benefits and social tariffs.

Under the réel regime for BIC activities, your taxable profit is computed on a separate filing — the liasse fiscale (the annual tax-return package for businesses), specifically form 2031-BIC. For BNC liberal professionals, profit is computed on form 2035-BNC (the déclaration contrôlée). You transfer only the final profit figure from those filings onto the 2042-C-PRO; you do not re-enter individual income or expense lines here.

Furnished rental income — whether as a non-professional landlord (LMNP — loueur en meublé non professionnel) or professional landlord (LMP — loueur en meublé professionnel) — is always declared on the 2042-C-PRO under BIC. It must never be reported on form 2044, which covers only unfurnished (bare) rental property and produces revenus fonciers (property income). Filing on the wrong form can cause a tax reassessment.