Have you just launched your micro-business and are worried about your first tax return? Please note that the micro-enterprise regime was originally created to simplify the lives of self-employed people. The status, defined in article 50-0 of the CGI, brings together both commercial and artisanal activities (BIC) and the liberal activities (BNC). There are just a few details to know. And for Marc Fabrega, Chartered Accountant & Auditor at Cabinet 47, the biggest mistake made by self-employed people is not in the 2042 C-PRO form… but upstream.
“It’s about the lack of liquidity to allow the payment of income tax, particularly during the first year of exercise, in the absence of a deposit or withholding taxes”he explains. Poorly anticipated cash flow can quickly trigger a vicious circle: “the entrepreneur consumes all its recipesthen finds himself having to pay the contributions for the past period from his future income, while making provisions for the current period. A vicious circle of delays and penalties which very often leads to burn-out”he laments.
What you need to declare and where to find it
The self-employed person does not have to submit a tax return or keep complex accounts. But he must declare his income correctly, as Marc Fabrega explains: “The income of the micro-enterprise must be declared in BIC or BNC. The standard reduction is calculated automatically. It is therefore appropriate to fill in the gross income in the relevant box of the form. 2042 C PRO ». Please note: you must inform your annual gross turnover (not your profit, not your expenses).
To obtain this figure, download your 2025 tax certificate in the section Documents from your personal space on autoentrepreneur.urssaf.fr. It summarizes the amounts to be reported, because the 2042 C-PRO is not pre-filled. “Depending on whether or not you subscribe to the tax payment, different parts of the 2042 C PRO will have to be completed, it is therefore necessary be vigilant about titles »adds the expert.
The automatic deduction is 71% for sales of goods (BIC purchase-resale), 50% for the provision of BIC services, and 34% for liberal activities (BNC). What remains is included in the taxable income of your tax household, along with other income. And if you combine with an employeethe two lines coexist in the same declaration: “Income from salaried activity must always be declared as salary and wages with the 10% reduction in professional expenses”specifies the expert.
Final payment or traditional taxation?
Another very common question among self-employed people is that of the final payment. The self-employed person has the choice between two tax regimes. By defaultit falls under the progressive scale of income tax, after application of a flat-rate deduction, as Marc Fabrega explained to us. But he can also opt for lump sum payment (VFL), which allows you to pay your tax at the same time as your social security contributions, in the form of a percentage of turnover: 1% in BIC sales, 1.7% in BIC service, 2.2% in BNC liberal.
To benefit from the VFL in 2026, your reference tax income (RFR) for 2024 must remain below 29,315 euros per family quotient share. But be careful: opting for VFL is not always the right idea. For Marc Fabrega, “opting for the VFL is a mistake when the household is not taxable or has low income, because the overpayment is not refunded. »
Our accountant from Cabinet 47 also lists several concrete pitfalls : the VFL does not exempt you from declaring your income each year, it does not prevent upward regularization when declaring, and certain tax exemptions conflict with it. “You must also manually check that you remain eligible to avoid reducing your IR and being adjusted, sometimes over several years. Any change must be notified before September 30 of year N.”
Aid for your first declaration
If you are filling out your 2042 C PRO for the first time, Marc Fabrega has two concrete recommendations: take advantage of the service Hello Taxset up by the order of chartered accountants on May 20, 21, 27 and 28 as well as June 3 and 4, 2026. A chartered accountant answers your declaration questions free of charge, by telephone at 0 800 065 432or on the website allo-impot.fr.
The second concerns a device “too little known” : Priority Districts of the City (QPV), which replaced the former ZFU zones. “During their first year of installation, the self-employed person carrying out a commercial, craft or health activity located within a QPV can claim an exemption of all or part of their benefit linked to their micro-tax regime. »
