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You practise a profession under the full-accounting regime

Reporting my professional (BNC) income

The full-accounting regime is not the flat-rate micro-BNC: it rests on a receipts ledger, deducts actual costs and is filed on form 2035 with its schedules. First check that the actual regime works out better for you, cost the expenses you deduct — meals, mileage —, then complete the BNC package page by page. 12 steps, from the ledger to the last schedule.

Start here: Deductible costs and the actual-costs regime

Understand: what is deductible under the actual regime, and what is not

  1. Step 1 of 12
    CoursePaid individually25 min

    Deductible costs and the actual-costs regime

    The break-even point between the micro regime's flat-rate allowance and actual costs, an inventory of what the law lets you deduct, and how to apportion mixed-use expenses: three modules following Thomas, a consultant billing €92,000. All the prose is free to read; only the quizzes are sold.
  2. Step 2 of 12
    CoursePaid individually25 min

    Deducting your professional expenses

    The 10 % allowance applied without being asked for and the threshold to beat, the mileage scale that is not progressive despite its three bands, and the 40 km rule beyond which you must explain yourself. Three modules on a 42 000 € salary. All the prose is free to read; the case study and quizzes are sold.

Cost it: micro or actual, meal expenses, mileage allowances

  1. Step 3 of 12
    CalculatorFree result

    Micro-enterprise vs actual regime: comparison

    The micro regime wins when your actual expenses stay below the flat-rate allowance of your activity; above it, the actual regime deducts them and often wins — the regime retained is the one leaving the most net income after expenses, contributions and tax.
  2. Step 4 of 12
    CalculatorFree result

    Deductible meal expenses for the self-employed

    Only the EXTRA cost of a meal is deductible: per meal, the deduction equals what you paid, capped at the limit above which the spend is deemed excessive, minus the flat value of the meal you would have eaten at home.
  3. Step 5 of 12
    CalculatorFree result

    Mileage allowance calculator (car scale)

    The mileage scale gives the vehicle expenses deductible under the actual-expenses option: one formula per fiscal horsepower band and distance bracket, increased by 20% for an electric vehicle.

File: the receipts ledger, form 2035 and its schedules A, B, E, F and G

  1. Step 6 of 12
    FormFree15 min

    BNC receipts register

    Mandatory for every self-employed professional under the controlled-declaration regime (CGI art. 99). Kept chronologically, at the ACTUAL date of collection — BNC accounting is cash-basis, not accruals.
  2. Step 7 of 12
    FormFree30 min

    BNC results return (form 2035)

    CASH-BASIS accounting: what counts is the collection date, not the service date. A fee invoiced on 28 December and received on 5 January belongs to the following year.
  3. Step 8 of 12
    FormFree35 min

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

    Schedule 2035-A to return 2035: cash receipts and professional expenses of independent professionals under the déclaration contrôlée regime — the two totals the result follows from.
  4. Step 9 of 12
    FormFree40 min

    Cerfa 2035-B — tax profit and loss account (BNC booklet)

    Table 2035-B of the 2035-LIASSE-BNC booklet: add-backs, deductions and determination of the taxable profit or loss, plus VAT, the local business contribution, the mileage allowance totals and the self-employed person's gross social income.
  5. Step 10 of 12
    FormFree35 min

    Cerfa 2035-E — computation of value added (BNC booklet)

    Table 2035-E of the 2035-LIASSE-BNC booklet: receipts, expenses and the value added used as the CVAE base, plus the frame reserved for single-establishment businesses. Reporting is due from €152,500 of turnover, the CVAE itself above €500,000.
  6. Step 11 of 12
    FormFree25 min

    Cerfa 2035-F — composition of share capital (BNC booklet)

    Table 2035-F of the 2035-LIASSE-BNC booklet: partners directly holding at least 10 % of the capital — four counters, first corporate partner and first individual partner, identity, percentage, shares and address.
  7. Step 12 of 12
    FormFree20 min

    Cerfa 2035-G — subsidiaries and shareholdings (BNC booklet)

    Table 2035-G of the 2035-LIASSE-BNC booklet: subsidiaries and shareholdings held directly at 10 % or more — counter and first subsidiary, identity, percentage and address. Its printed subtitle repeats the one from table 2035-F, and therefore states the opposite of the table.

The other paths

A different procedure, the same principle: the three pillars in order.

Read in French