When it comes to managing a business in France, understanding and complying with the country's intricate financial regulations can often seem like a daunting task. If you've not already, please read our overview of URSSAF declarations and social charges for auto entrepreneurs so you know a bit about what these are before reading this guide.
This guide takes you on a detailed journey from creating an account to declaring your earnings and paying your social charges on URSSAF as an auto-entrepreneur. Let's get into it.
Handy Guide - Step 1
Firstly, log in to https://www.autoentrepreneur.urssaf.fr.
Next, go to the section headed "déclarer et payer" and click on "Mes échéances en cours".
This is where you choose the month or quarter that you wish to declare.
NB Declarations and payment frequency (i.e. monthly or quarterly) are preset according to client specifications at the start of the AE registration.
This is where you enter your GROSS turnover HT (without VAT) into the relevant box(es):
Chiffres d’affaires des ventes de marchandises (BIC):
This category includes the sale of tangible products (sports equipment, paintings, jewellery, etc.)
Chiffres d’affaires des prestations de services commerciales ou artisanales (BIC):
This category is for "commerçants” and “artisans” who sell their services but not physical products (cleaners, chalet hosts, chefs, estate agents, hairdressers, taxi drivers, garage mechanics, etc.)
Chiffres d’affaires des autres prestations de service (BNC):
This category is for professionals who are exercising a “libérale” activity (nurses, physiotherapists, accountants, lawyers, doctors…)
If in doubt as to what category you fit into, just check your memento fiscal, which you'll have received from the tax office:
The next window tells you how much tax you'll pay on the turnover you've just declared in the "total à payer box". This will be calculated automatically.
All micro-entrepreneurs have to pay social security contributions (sickness, maternity and retirement cover) and professional training taxes. The rates depend on your activity (trade, craft, liberal profession) and any assistance you may be receiving (ACRE).
Those who have opted to pay income tax "at source", will pay a fixed percentage on their earnings when they make their monthly or quarterly URSSAF declarations and payments. In contrast, for those who haven't opted into the “versement libératoire de l'impôt sur le revenu”, you'll be required to pay any income tax for the year after the annual tax return has been filed in May.
When you set up your micro-enterprise, you select whether you want to opt in or not to the Versement Libératoire. If you choose not to but change your mind, you can request it (or cancel it) by 30 September of year N at the latest, to take effect on 1 January of year N+1. This can be done via the online portal.
You can pay the total sum via the mandate, which is proposed at the next step.
To set up the mandate, go to “Mon compte”, then “Mes moyens de paiement”:
Fill in the fields under “Ajouter un mandat”:
The mandate only needs to be set up once, you can then use it to make your monthly or quarterly payments.
Q1: Is it mandatory to declare taxes as an autoentrepreneur even if there's no income?
Yes, declarations are obligatory regardless of income. If no income was earned, simply enter 0 € in the declaration.
Q2: How can I keep track of payment deadlines?
The “Calendrier des écheances” on your account will list all the upcoming payment deadlines. Be sure to check regularly to stay informed.
Q3: What if I missed a declaration?
Any late declarations can be managed under “Échéances à régulariser”. It's crucial to regularise any late declarations promptly to avoid potential penalties.
Q4: When are declarations and payments due?
They're due before the end of the month following the period you're declaring for. You'll receive an email notification when the declaration period is open, so keep an eye on your inbox.
Q5: Can I modify my declarations?
Yes, modifications are allowed until the deadline, even after they have been submitted.
Q6: When will the direct debit payment be withdrawn from my account?
Direct debit mandate payments are processed within 48 hours of the deadline, not the date of the declaration.
Q7: What if I miss the payment deadline?
If you miss it, a bank transfer is mandatory to reconcile your payment. Ensure you use the specific references provided so your payment can be properly recognised.
Q8: Are there any penalties for late payments?
Yes, URSSAF may apply penalties for late payments, so it is essential to meet all deadlines.
Q9: Are URSSAF declarations the same as income tax?
No, URSSAF declarations and payments are for social charges, not income tax. You still need to submit an annual tax return to your local tax office, either through your “impôts particulier” account or via a standard initial tax return.
Q10: How can I contact URSSAF for more questions?
URSSAF can be reached at 3698 or through a message from your account under “ma messagerie/nouveau message” for any additional inquiries or clarifications.
If you're after a little more information, we go into these questions and answers in more detail in our blog, URSSAF declarations and social charges for auto-entrepreneurs.
Don’t forget to stay informed and proactive in managing your declarations and payments as an auto-entrepreneur in France. Maintaining compliance is crucial to avoiding unnecessary complications and ensuring the smooth operation of your enterprise. Always refer to official guidelines and seek professional advice if needed.
And voila - there you have it - a guide to navigating URSSAF and figuring out how much you owe. As always, if you've got any questions, please let us know.
The Aster Team