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BIC results return (form 2031)

Form 2031-SD is the annual profit-and-loss declaration for businesses whose income is classified as BIC (Bénéfices Industriels et Commerciaux — industrial and commercial profits) and taxed through the owner's personal income tax return (impôt sur le revenu). It covers sole traders (entreprises individuelles) and partnerships (sociétés de personnes) operating under a real-income regime — either the régime réel normal (standard real) or the régime réel simplifié (simplified real). The 2031-SD must always be filed together with the liasse fiscale — the annual tax return package of supporting schedules detailing the balance sheet, income statement, and fiscal profit calculation. Once filed, the taxable profit or loss flows directly onto supplementary form 2042-C-PRO, which is part of the household personal income tax return. Electronic transmission via EDI-TDFC or the impots.gouv.fr professional portal is mandatory; paper filing is no longer accepted for most businesses in this regime.

Up to date for 2026 — verified on June 27, 2026Official form11085*28Guide: about 30 min

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Deadlines

Second working day after 1 May
Deadline for financial years ending 31 December.
Three months after year-end
For any other financial year-end date.

Documents to prepare

  • Accounts for the closed financial year and the trial balance
  • Off-book adjustments: add-backs and deductions
  • Tax return package matching the regime — 2050 to 2059, or 2033 A to G
  • Allocation of profit between partners, for a partnership
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Who this applies to

  • Sole traders taxed under BIC on a real regime, standard or simplified, subject to income tax
  • Income-tax partnerships — SNC, single-member LLC that has not elected corporation tax: each partner appears with their share
  • NOT micro-entrepreneurs: they report turnover directly on form 2042-C-PRO and file no tax return package

Worked example

A garage on the simplified real regime, EUR 38,000 profit

Marc runs a sole-trader car-repair garage (activité BIC) under the régime réel simplifié. His accountant calculates a taxable profit (bénéfice fiscal) of 38 000 €. Marc files form 2031-SD accompanied by schedules 2033 A through 2033 G, transmits electronically via EDI-TDFC, and then reports the 38 000 € as professional BIC income on his household's supplementary form 2042-C-PRO — where it is taxed at the marginal income-tax rate applicable to his household.

How to fill it in, step by step

  1. Identify the business entity (sole trader or partnership) and confirm the fiscal year period covered by the return, ensuring the legal form and tax regime — régime réel normal or régime réel simplifié — are correctly stated on the form.
  2. Calculate the taxable profit or loss (résultat fiscal) by starting from the accounting result and applying all required extra-accounting adjustments: reintegrations of non-deductible expenses and deductions for tax-exempt income, in line with the Code général des impôts.
  3. Prepare and attach the liasse fiscale (annual tax return package): schedules 2050–2059 for the régime réel normal, or schedules 2033 A–G for the régime réel simplifié, covering the balance sheet, income statement, and fiscal result computation — these schedules are mandatory and inseparable from the 2031-SD.
  4. For partnerships (sociétés de personnes), calculate and record each partner's proportionate share (quote-part) of the taxable profit or loss in the relevant sections of the 2031-SD, as each partner will report their own share on their personal tax return.
  5. Transmit the completed 2031-SD and liasse fiscale electronically via EDI-TDFC or the professional portal on impots.gouv.fr, then carry the resulting profit or loss figure onto supplementary form 2042-C-PRO for inclusion in the household personal income tax return.

The form, line by line

Taxable result
Profit or loss from the accounts after the tax code's extra-accounting adjustments: add-backs of non-deductible expenses, specific deductions.
Attached tax package
Tables 2050 to 2059 under the normal regime, 2033-A to G under the simplified regime: the 2031 is never filed alone, and the package must match the accounts.
Partners' share
For an SNC or an income-tax EURL, each partner is identified with their share of the result, consistent with the articles, which they carry to their own 2042-C-PRO.
Carried to the 2042-C-PRO
Business BIC profit in box 5KC, loss in box 5KF — a business loss is set off against the household's overall income.

Good to know

  • The taxable profit or loss established on the 2031-SD must then be reported on supplementary form 2042-C-PRO as part of your household personal income tax return. This transfer step is mandatory — omitting it means BIC income will not be included in your final French income tax assessment.

Common mistakes

  • Filing a 2031-SD when the business is subject to corporation tax: the 2031-SD is only for businesses taxed through income tax (impôt sur le revenu); a business subject to corporation tax (IS) files the 2065-SD. The tax regime decides, not the legal form: check it before choosing the form.
  • Filing a 2031-SD as a micro-entrepreneur: under the micro regime, turnover is reported directly on the 2042-C-PRO, with no 2031 and no tax return package. The 2031-SD only concerns the régime réel simplifié and the régime réel normal.
  • Sending the 2031-SD on paper: under a real regime, the profit return and its annexes must be transmitted electronically (article 1649 quater B quater of the French tax code), via EDI-TDFC or the professional account on impots.gouv.fr.
  • Filing the 2031-SD without its annex 2031 bis-SD, or without stating the tax regime (réel simplifié or réel normal) at the top of the return: the annex carries, among other things, the split of profits between partners (box D) and non-professional BIC income (box H) (BOI-BIC-DECLA-30-20-10, § 30 and 70).

Frequently asked questions

Who is required to file form 2031-SD?

Any sole trader (entreprise individuelle) or partnership (société de personnes) carrying on a BIC activity and taxed under a real-income regime — either régime réel normal or régime réel simplifié — must file the 2031-SD. This includes artisans, traders, garage owners, and restaurateurs whose activity is commercially classified. Micro-entrepreneurs using the micro-BIC regime are specifically exempt and instead report their turnover directly on form 2042-C-PRO.

What is the difference between form 2031-SD and form 2065?

The key distinction is the tax regime of the entity. Form 2031-SD applies when business profits pass through the owner's personal income tax return (impôt sur le revenu). Form 2065 applies to companies subject to French corporation tax (impôt sur les sociétés — IS), such as a SARL or SAS that has not opted for the IR regime. Filing the wrong form can trigger penalties or a tax reassessment, so confirming your regime before filing is essential.

Which supporting schedules must be attached to the 2031-SD?

The 2031-SD must be filed with the complete liasse fiscale (annual tax return package). Under the régime réel normal, this means schedules 2050 through 2059, covering the balance sheet, profit-and-loss account, and fiscal adjustments. Under the régime réel simplifié, you attach schedules 2033 A through 2033 G instead. Both sets are mandatory — submitting the 2031-SD without the corresponding liasse fiscale is treated as an incomplete filing by the French tax authorities.

Where does the profit or loss from form 2031-SD get reported next?

Once the 2031-SD establishes the taxable profit (bénéfice) or loss (déficit), that figure must be transferred onto supplementary form 2042-C-PRO — the personal income tax complement for self-employment income. For partnerships (sociétés de personnes), each partner individually reports their proportionate share (quote-part) on their own household's 2042-C-PRO. This two-step process links the business-level filing directly to the household income tax assessment.

How must the 2031-SD be transmitted to the French tax authorities?

Electronic transmission is mandatory for businesses on a real-income regime. You can file via EDI-TDFC (the professional electronic data interchange channel used by accountants and certified tax software) or directly through the espace professionnel section of impots.gouv.fr. Paper filing is no longer permitted. Your accountant or accounting software will typically handle EDI-TDFC transmission automatically, producing the required machine-readable file for the Direction Générale des Finances Publiques (DGFiP).

Can a BIC loss declared on form 2031-SD offset other income?

A professional BIC loss (déficit professionnel) declared on the 2031-SD can generally be offset against all other income categories in the same household's personal income tax return under Article 156 of the Code général des impôts (CGI). Non-professional BIC losses follow more restrictive rules and can only be carried forward against future income of the same category. Confirming whether your activity is classified as professional or non-professional is critical before applying any loss offset.

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Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.