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You run a business under the simplified actual regime

Filing my simplified tax return package

The simplified regime fits in seven schedules, not twenty: balance sheet, profit and loss, fixed assets and depreciation, provisions and losses, value added, share capital, subsidiaries. Close the year, move from accounting profit to taxable profit, then file form 2031 and its 2033 package. 11 steps, from the year-end close to filing.

Start here: Closing your financial year

Understand: the year-end close, from accounting to taxable profit

  1. Step 1 of 11
    CoursePaid individually25 min

    Closing your financial year

    Year-end accounting work, module by module: depreciating an asset over its useful life, booking a provision that meets all four conditions, attaching each transaction to the right year. Three modules following the closing at TechBâtiment SAS. All the prose is free to read; only the quizzes are sold.
  2. Step 2 of 11
    CoursePaid individually25 min

    From accounting result to taxable result

    Why a company has two results and which one bears the tax, how the add-backs and deductions of schedule 2058-A are read, and the two-slice computation at 15 % then 25 %. Three modules on a year showing €120,000 of profit. All the prose is free to read; only the quizzes are sold.

Compute: the year's depreciation

  1. Step 3 of 11
    CalculatorFree result

    Straight-line and declining-balance depreciation

    Enter the original cost, the useful life and the month the asset entered service: you get the rates, the pro-rated first charge and the full schedule, straight-line, declining-balance or both side by side.

File: form 2031, then the seven schedules 2033-A to 2033-G

  1. Step 4 of 11
    FormFree30 min

    BIC results return (form 2031)

    The income-tax counterpart of form 2065 for BIC businesses. It never travels alone: schedules 2050-2059 on the standard real regime, 2033 A-G on the simplified one, then carried onto form 2042-C-PRO.
  2. Step 5 of 11
    FormFree30 min

    Form 2033-A — simplified balance sheet

    Form 2033-A (simplified-regime package): assets in gross, depreciation and net, liabilities in one column, and the equality of the two grand totals — guide, worked example and the reconciliation with form 2033-B.
  3. Step 6 of 11
    FormFree35 min

    Form 2033-B — simplified income statement

    Form 2033-B (simplified-regime package): the accounting result and its conversion into the taxable result — add-backs, deductions, offset of prior losses.
  4. Step 7 of 11
    FormFree30 min

    Form 2033-C — fixed assets, depreciation, gains and losses

    Form 2033-C (simplified-regime package): movements in fixed assets and depreciation, and the qualification of disposal gains and losses — short term and long term by rate.
  5. Step 8 of 11
    FormFree25 min

    Form 2033-D — provisions, accelerated depreciation, losses

    Form 2033-D (simplified-regime package): provisions schedule, accelerated tax depreciation movements, carried-forward loss tracking, VAT and gross social income.
  6. Step 9 of 11
    FormFree30 min

    Form 2033-E — headcount and value added (CVAE base)

    Form 2033-E (simplified-regime package): headcount declaration and the computation of tax value added — reference turnover, other income, expenses to deduct, CVAE base.
  7. Step 10 of 11
    FormFree25 min

    Form 2033-F — composition of share capital (simplified regime)

    Form 2033-F (simplified-regime package): shareholders holding at least 10% of the capital directly — counters 901 to 906, the first legal-entity shareholder and the first individual shareholder.
  8. Step 11 of 11
    FormFree20 min

    Form 2033-G — subsidiaries and participations (simplified regime)

    Form 2033-G (simplified-regime package): subsidiaries and holdings owned directly at 10% or more — counter 905 and the first subsidiary, identity, percentage and address.

The other paths

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

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