Cerfa 2035-B — tax profit and loss account (BNC booklet)
Table 2035-B bridges the ACCOUNTING result of table 2035-A and the TAX result reported on the 2035 return. It starts from the surplus or shortfall of the previous page, adds back the add-backs (lines 34 to 38), subtracts the deductions (lines 39 to 45), and ends with a profit in box CP or a loss in box CR. It also carries the VAT of frame 5, the local business contribution of frame 6, the mileage allowances of frame 7 and the gross social income of frame 8.
Up to date for 2026 — verified on September 8, 2026Official form2035-B-SDGuide: about 40 min
This content is part of the path: Reporting my professional (BNC) income· Step 9 of 12· Next step: Cerfa 2035-E — computation of value added (BNC booklet)
Deadlines
- Second working day after 1 May
- Article 40 A of Annex III to the French tax code sets the filing of the 2035 return and its annexes at "the second working day following the first of May of each year". Table 2035-B is filed with the whole booklet, through EDI-TDFC transmission.
Documents to prepare
- Profit and loss account 2035-A for the same financial year
- Schedule of depreciation and of capital gains and losses
- Business mileage record per vehicle
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.
Free, no account and no email address.
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
Free. The official PDF is filled on the fly: your entries are not recorded in any of our databases and are only used to produce this document. They travel in the request body, never in the page address.
All fields are required unless marked “optional”.
A draft is a file you save wherever you like, just like the document itself: we keep no copy of it and nothing is left in your browser. When signed in, you can also save it to your space to pick it up later — only if you ask.
Official form pre-filled with your data: read every box and check the amounts before filing or paying.
Who this applies to
- Any professional under the déclaration contrôlée regime filing a 2035 return
- Shared-facilities companies (SCM) and their members, whose share is added back or deducted here
- Self-employed workers, whose gross social income is determined in frame 8
- Accountants preparing the year-end 2035 booklet
Worked example
Example: Claire Delmas, architect
Claire Delmas shows a surplus of €96,000 on table 2035-A, carried to box CA. She adds €4,000 of short-term capital gains (CB), i.e. a total of €100,000 in box CE. She deducts €2,400 of formation expenses (CG) and €9,600 of depreciation (CH), i.e. €12,000 in box CN. Her taxable profit is therefore €88,000 in box CP, carried to the 2035 return. Box CR stays empty: the two are never filled in together.
How to fill it in, step by step
- Fill in the header: name or company name, then the SIRET, box by box.
- Frame 4, upper part: carry the surplus from table 2035-A to box CA, add short-term capital gains, miscellaneous add-backs and the SCM share, then total in box CE.
- Frame 4, lower part: carry the shortfall to box CF, add formation expenses, depreciation, short-term capital losses and the total of miscellaneous deductions (box CL), then total in box CN.
- Only THEN fill in the result: profit in box CP if CE exceeds CN, loss in box CR otherwise — never both.
- Complete frames 5 to 8: VAT on receipts and on purchases, receipts exempt from the local business contribution, totals A and B of the mileage allowances, then the gross social income of the self-employed.
The form, line by line
- CA and CF — surplus or shortfall
- Two boxes for the same figure depending on its sign: the surplus (line 7 minus line 33 of table 2035-A) in CA, the shortfall (line 33 minus line 7) in CF. Only one of the two is filled in.
- CP and CR — profit or loss
- Same logic at the end of the table: profit in CP when total CE exceeds total CN, loss in CR otherwise. Filling in both would make the table contradict itself.
- CL — miscellaneous deductions (line 43)
- This line opens twelve detail boxes, each for a specific exemption — urban free zone, new business, young innovative company, young artists, sector I contracted doctors, medically underserved areas, rural revitalisation zones, patent income taxed at 10 %. Only their total goes in CL.
- BE — of which depreciation of intangible assets of the goodwill
- A sub-line of box CH, for intangible assets inseparable from the goodwill within the meaning of article 39, 1-2°, paragraph 3 of the French tax code. It is not added to CH: it isolates a part of it.
- Frame 7 — totals A and B of the mileage allowances
- Total A is carried to line 23 of annex 2035-A; total B to frame B of page 2 of the 2035 return. The vehicle table above them asks, per vehicle, for the model, type, fiscal horsepower, engine type, fuel and business mileage.
- DC and DD — gross social income
- Another negative/positive pair, and the two boxes are not in the same column of the form: DC is written on the left, DD on the right. The form's grey shading marks, on each line, the column that must be left empty.
Good to know
- The form says it in its header: "Only one amount per line (do not enter cents)." Amounts are rounded to the euro.
- Filed with no figures at all, the table is completed by ticking the "néant" box at the top right.
- The 2035-LIASSE-BNC booklet carries five distinct forms (2035-A, 2035-B, 2035-E, 2035-F, 2035-G) in a single PDF file, under cerfa number 15945*08.
- Table 2035-B does not stand alone: boxes CA and CF come from table 2035-A, and boxes CP and CR go to the 2035 return.
Common mistakes
- Filling in both CA and CF, or both CP and CR: each pair is a choice, not a total.
- Adding BE to CH when BE only isolates a part of it.
- Detailing the twelve exemption boxes in line 43 and also carrying their total, which deducts the same amount twice.
- Entering cents, which the form expressly forbids.
- Writing DC in DD's column: on those two lines, the column changes with the sign.
Frequently asked questions
What is the difference with table 2035-A?
Table 2035-A is the profit and loss account: receipts collected and expenses paid, line by line. Table 2035-B derives the TAX result from it, through add-backs and deductions. One gives an accounting surplus, the other a taxable profit.
Where is the profit in box CP carried to?
To the 2035 return itself, which carries the summary and the filer's identity. The annex booklet is never filed without it.
Must frame 8 be filled in if I am not self-employed?
No. Frame 8 determines gross social income, the base of the self-employed person's personal contributions. A professional outside that scheme leaves it empty.
Does the mileage allowance replace actual costs?
It is a flat-rate valuation of travel costs, and the form provides a separate line for "actual costs not covered by the mileage allowances". The two do not add up on the same expenses.
Go further
Understand this form: the related course
Official sources
- impots.gouv.fr — Form 2035-SD, file "Formulaire 2035-LIASSE-BNC" (2026 edition), non-commercial income under the déclaration contrôlée regime — September 8, 2026
- Légifrance — article 40 A of Annex III to the French general tax code (content and deadline of the déclaration contrôlée: nature and amount of receipts, professional expenses, profit or loss) — September 8, 2026
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.