Form 2042-C-PRO — self-employed income
The 2042-C-PRO is the income-tax annex for the self-employed: micro-entrepreneurs, BIC, BNC and BA report their revenue or profit there. Under the micro regimes you report GROSS revenue — the administration applies the flat allowance itself (71% sales, 50% BIC services, 34% BNC, €305 minimum). It is filed together with the 2042, online.
Up to date for 2026 — verified on August 27, 2026Official form2042-C-PROGuide: about 20 min
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Deadlines
- With the income tax return (spring)
- Same calendar as the 2042: staggered dates by département, shown in your personal account on impots.gouv.fr.
Documents to prepare
- Total receipts for the year (receipts ledger)
- SIRET number
- Your main 2042 return in progress
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Who this applies to
- Micro-entrepreneurs (including those on the flat-rate withholding option — revenue is still reported, for the reference taxable income).
- Self-employed under the real regimes (BIC, BNC, BA), reporting the profit from their professional tax return package.
- Non-professional furnished-rental hosts for their receipts.
Worked example
Example: Sofiane, micro-entrepreneur consultant
Sofiane collects €40,000 of receipts in 2025 from his consulting activity. On the 2042-C-PRO he reports €40,000 under micro-BNC — the GROSS amount, deducting nothing: the administration itself applies the 34% flat allowance before computing the tax.
How to fill it in, step by step
- Report your GROSS turnover, without deducting any allowance.
- Pick the section matching your activity (micro-BIC sales, micro-BIC services, micro-BNC).
- Tick the flat-rate payment option if you elected it with Urssaf.
- Check the automatic carry-over to your 2042 return.
- Sign the online return within your département's deadline.
The form, line by line
- Micro-BIC sales
- Gross revenue collected in the year — no expenses deducted: the 71% allowance is applied automatically.
- Micro-BIC services
- Gross receipts — automatic 50% allowance.
- Micro-BNC
- Gross receipts of the professions — automatic 34% allowance (€305 minimum).
- Flat-rate withholding option
- If chosen, the tax is already paid with your contributions: tick the dedicated box and still report the revenue — it drives the household's tax rate and reference income, not a second tax.
- Real regime (BIC/BNC)
- Report the taxable profit from your professional tax return package — not the revenue.
Good to know
- The allowance (71%, 50% or 34% depending on activity) is applied BY the administration: reporting the net amount is the most frequent mistake.
- The 2042-C-PRO is an annex: it is filled in within the same online flow as the 2042.
Common mistakes
- Deducting expenses from micro revenue: you declare GROSS, the flat allowance stands in for expenses — deducting twice triggers reassessment.
- Mixing up the sales (71%) and services (50%) categories: the allowance gap changes the tax directly.
- Skipping the 2042-C-PRO because the flat-rate withholding is already paid: reporting stays mandatory for the reference income.
- Reporting revenue under a real regime instead of the tax return package's profit.
Frequently asked questions
Micro-entrepreneur: which amount goes on the 2042-C-PRO?
Gross revenue collected in the year, per category (sales, services, BNC). The flat allowance (71/50/34%, €305 minimum) is applied automatically — the linked micro calculator prices your taxable income.
Is the 2042-C-PRO filed separately?
No: it is an annex of the 2042, activated in the online return when you tick self-employment income.
What if I opted for the flat-rate withholding (versement libératoire)?
The tax is already paid with your contributions, but the revenue is still reported on the 2042-C-PRO. This second report does not trigger a second tax: it lets the administration see the household's full income and set your reference taxable income.
What happens if I report the net amount after allowance?
Your income would be reduced twice, because the administration applies the flat allowance itself. Report the gross amount and let it compute the taxable base.
I exceeded the micro threshold for one year: must I switch to the real regime?
Not for a single overrun. You only leave the micro-fiscal regime if the threshold was exceeded in two consecutive calendar years (N-1 and N-2); an isolated overrun does not stop you declaring as a micro-entrepreneur on the 2042-C-PRO. In the year of creation and the following year, the micro regime applies automatically, with a pro-rated threshold if the business starts mid-year (sheet F23267).
Go further
Compute the related amounts
Understand this form: the related course
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.