Form 2035-A — income statement for non-commercial profits

Form 2035-A is the INCOME STATEMENT of French independent professionals under the "déclaration contrôlée" regime: it carries the figures, where the 2035 return itself carries only the summary. Part 2 adds up cash receipts, less fees passed on to colleagues; part 3 lists professional expenses line by line, from purchases to sundry losses. Its total receipts (box AG) and total expenses (box BR) are the two numbers everything else follows from, including the result computed on form 2035-B.

Up to date for 2026 — verified on September 8, 2026Official form2035-A-SDGuide: about 35 min

This content is part of the path: Reporting my professional (BNC) income· Step 8 of 12· Next step: Cerfa 2035-B — tax profit and loss account (BNC booklet)

Deadlines

With the 2035 return: Form 2035-A is filed with return 2035-SD and its other schedules, electronically (EDI-TDFC).

Documents to prepare

Register of the year's receipts and expenses
Statements of personal social contributions
Fixed-asset and depreciation table from return 2035

Download the official form (2035-A-SD)

The blank PDF remains downloadable from the official site. For pre-filling, we keep a copy of this public form (Licence Ouverte 2.0, source cited on the produced document).

What you get

The official form itself, pre-filled with your entries. Only the boxes that match the fields below are filled in: complete the others on the form before filing it.

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The generated document is written in French — the language the receiving French authority expects. This page is in English; the document itself is not translated.

Fill in the official form online

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All fields are required unless marked “optional”.

Your details

Name or business name

Nature of the activity(optional)

Company establishment number (SIRET) — 14 digits(optional)

14 digits

Box AP — number of employees (a headcount)(optional)

Whole number, up to 5 digits

Box AR — net wages paid (whole euros)(optional)

Whole number, up to 12 digits, no spaces — minus sign allowed

Box DA — fixed assets, carried from table I of return 2035 (whole euros)(optional)

Whole number, up to 12 digits, no spaces — minus sign allowed

Box AA — cash receipts, including expense reimbursements (whole euros)(optional)

Whole number, up to 12 digits, no spaces — minus sign allowed

Box AB — disbursements paid on behalf of clients, to deduct (whole euros)(optional)

Whole number, up to 12 digits, no spaces — minus sign allowed

Box AC — fees passed on to colleagues, to deduct (whole euros)(optional)

Whole number, up to 12 digits, no spaces — minus sign allowed

Box AD — net receipts (whole euros)(optional)

Whole number, up to 12 digits, no spaces — minus sign allowed

Box AE — financial income (whole euros)(optional)

Whole number, up to 12 digits, no spaces — minus sign allowed

Box AF — sundry gains (whole euros)(optional)

Whole number, up to 12 digits, no spaces — minus sign allowed

Box AG — TOTAL receipts, lines 4 to 6 (whole euros)(optional)

Whole number, up to 12 digits, no spaces — minus sign allowed

Box BA — purchases (whole euros)(optional)

Whole number, up to 12 digits, no spaces — minus sign allowed

Box BB — net wages and benefits in kind (whole euros)(optional)

Whole number, up to 12 digits, no spaces — minus sign allowed

Box BC — social contributions on wages (whole euros)(optional)

Whole number, up to 12 digits, no spaces — minus sign allowed

Box BD — value added tax (whole euros)(optional)

Whole number, up to 12 digits, no spaces — minus sign allowed

Box JY — local business tax (whole euros)(optional)

Whole number, up to 12 digits, no spaces — minus sign allowed

Box BS — other taxes (whole euros)(optional)

Whole number, up to 12 digits, no spaces — minus sign allowed

Box BV — deductible social contribution levy (whole euros)(optional)

Whole number, up to 12 digits, no spaces — minus sign allowed

Box BF — rent and service charges (whole euros)(optional)

Whole number, up to 12 digits, no spaces — minus sign allowed

Box BG — equipment and furniture hire (whole euros)(optional)

Whole number, up to 12 digits, no spaces — minus sign allowed

Box BH — TOTAL works, supplies and external services (whole euros)(optional)

Whole number, up to 12 digits, no spaces — minus sign allowed

Box BJ — TOTAL transport and travel (whole euros)(optional)

Whole number, up to 12 digits, no spaces — minus sign allowed

Box BK — personal social contributions (whole euros)(optional)

Whole number, up to 12 digits, no spaces — minus sign allowed

Box BM — TOTAL sundry management costs (whole euros)(optional)

Whole number, up to 12 digits, no spaces — minus sign allowed

Box BN — financial charges (whole euros)(optional)

Whole number, up to 12 digits, no spaces — minus sign allowed

Box BP — sundry losses (whole euros)(optional)

Whole number, up to 12 digits, no spaces — minus sign allowed

Box BR — TOTAL expenses, lines 8 to 32 (whole euros)(optional)

Whole number, up to 12 digits, no spaces — minus sign allowed

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Official form pre-filled with your data: read every box and check the amounts before filing or paying.

Who this applies to

Independent professionals taxed on non-commercial profits under the déclaration contrôlée regime
Doctors, lawyers, architects, consultants and commercial agents in that category
Accountants preparing a non-commercial profits filing

Worked example

Example: Claire's architecture practice

Claire collects EUR 96,000 of fees (box AA) and passes EUR 6,000 on to a colleague (box AC): net receipts are EUR 90,000 (box AD). With EUR 400 of financial income, total receipts reach EUR 90,400 (box AG). On the expense side: EUR 4,200 of purchases, EUR 9,600 of rent, EUR 3,100 of local business and other taxes, EUR 11,800 of personal social contributions, EUR 7,900 of vehicle and travel costs — EUR 41,300 in total (box BR). The EUR 49,100 surplus carries to box CA of form 2035-B.

How to fill it in, step by step

Complete the header: name, nature of activity, company number, number of employees and net wages paid.
In part 2, enter cash receipts (box AA), then deduct disbursements and fees passed on to reach net receipts (box AD).
Add financial income and sundry gains, and total in box AG.
In part 3, list professional expenses, respecting the groupings the form draws (works and supplies, transport, sundry management costs).
Total in box BR: set against box AG, it gives the surplus or shortfall carried to form 2035-B.

The form, line by line

AA — cash receipts: The regime is a CASH basis: you declare what was collected during the year, not what was invoiced. That is the substantive difference from accrual-based trading profits.
AC — fees passed on: Amounts paid to a colleague for work they performed. They are DEDUCTED from receipts; they are not an expense — which is why they sit in part 2 and not part 3.
AG and BR — the two totals: Total receipts (lines 4 to 6) and total expenses (lines 8 to 32). Their difference is the surplus or shortfall carried to the top of form 2035-B.
The braces in part 3: The form groups certain lines with a brace: works and supplies (box BH), transport and travel (BJ), sundry management costs (BM). The detail is entered on the left; only the group total carries a code.
Form 2035-A is not a standalone form: Since the overhaul, tables 2035-A-SD and 2035-B-SD belong to a single form, the 2035-LIASSE-BNC (CERFA no. 15945): that is what is filed electronically, together with return 2035-SD itself.

Good to know

The form warns at the top: "enter one amount per line" and "do not enter cents".
Box AJ asks for the LENGTH of the year in months — useful when activity starts or ends mid-year.
Personal social contributions (box BK) are broken down into compulsory, optional Madelin contributions and newer retirement savings plans, each in its own "of which".
Box DA repeats the total depreciable base from table I of the 2035 return: a carry-over, not an independent entry.
The return is filed by the HOLDER of the non-commercial income — not the practice, not the entity: the person who receives the income is the one who files.
A company or grouping under the controlled-declaration regime adds schedule 2035-AS-SD (CERFA no. 10299), designed to show how the profit is split between partners. Without it, nothing states who declares which share.

Common mistakes

Declaring fees invoiced but not collected: the regime is cash-based unless the accrual option is taken.
Entering fees passed on as a professional expense instead of deducting them from receipts.
Filling both a group total and its detail in coded boxes, which counts the same sum twice.
Forgetting the deductible social contribution levy (box BV), which has its own line.

Frequently asked questions

How does it differ from the 2035 return itself?

Form 2035-SD is the return: identity, regime, summary. Form 2035-A is its income statement — it carries receipts and expenses line by line. One is never filed without the other.

And form 2035-B?

It is the next page of the same booklet and a separate form: it starts from the surplus or shortfall of form 2035-A and determines taxable profit after add-backs and deductions.

Does the cash basis admit exceptions?

Yes: the form offers to determine the result "on an accrual basis" (box AL), by election. Without that election, the cash basis applies (box AK).

Must vehicle costs be itemised?

Either at actual cost in box BJ, or under the mileage scale — the form then provides a tick box, and the scale is detailed in frame 7 of form 2035-B.

Go further

Understand this form: the related course

Filing BNC profits under the controlled declaration

Related forms

Official sources

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.