What matters in 30 seconds
- As an individual: your professional income and expenses fall under non-commercial profits (BNC), reported on the 2035 return.
- Through a company: a professional practice company or another form allowed by your profession, with its annual accounts and tax return.
- VAT: some activities are exempt, others are subject to it; we check your situation.
- Your contributions: based on your professional income, paid to your pension fund and Urssaf; setting money aside avoids surprises.
- Key steps: setting up, collaboration, partnership, moving into a company or selling the practice.
Your obligations for the year: accounting, tax, social and legal
These points are general and indicative. Every situation is unique: they may not suit yours, and must be confirmed with a professional before any decision.
Example as an individual, the financial year being the calendar year.
Tax: VAT, if your activity is subject to it
Healthcare is in principle exempt; most consulting activities are subject to VAT, unless you are under the exemption scheme.
Where applicable, a return every month or every quarter, depending on your regime and amounts. We give you your exact deadlines.
Social: your personal contributions
Urssaf and your profession’s pension fund: provisional contributions, on each body’s schedule, then adjusted to your actual income.
Every spring, this income is declared in your personal income tax return (social section) and, for some funds, to them directly: we give you the figures from your accounts.
Social: payroll, where applicable
Where applicable, every month: your employees’ payslips.
Social return (DSN): every month, due on the 5th or 15th of the following month depending on headcount.
Accounting and tax: accounts and taxes
Accounting for your income and expenses: kept up to date throughout the year.
2035 return: by early May at the latest.
Your profit is taxed in your name, on your personal income tax return, and is also the basis for your contributions.
Legal: depending on how you practise
As an individual: no approval and no filing of accounts.
Through a professional practice company: approval within six months of year-end, then filing with the court registry within one month.
And depending on your situation
Other events are to be planned depending on your situation: setting up, locum or collaboration, partnership, moving into a company, selling the practice… We anticipate them with you.
The most common pitfalls
- Assuming every liberal activity is VAT-exempt: consulting and expert work are often subject to VAT.
- Underestimating contributions in the first years: first based on a flat amount, they are then adjusted to your actual income, sometimes with a large catch-up.
- Deducting mixed-use expenses without a business share or receipts: car, phone, home office.
- Deducting a durable piece of equipment in one go: above a certain amount, it is depreciated over several years.
- Thinking your personal drawings are expenses: you are taxed and pay contributions on profit, whatever amount you draw.
- Missing the 2035 return deadline: surcharge and late-payment interest.
- Confusing profit with cash: tax and contributions are paid from cash.
We follow this calendar with you, year after year.
What we take care of
The accounting and tax engagement
Accounting for your income and expenses, the 2035 return or the annual accounts and tax return of your company, VAT where applicable, with a dedicated accountant.
Additional services, à la carte
Payroll for your staff, social filings, corporate secretarial for your practice company and, on request, among others: a comparative study before moving into a company or a partnership, forecasts and dashboards, interim accounts.
Accountant quote for a liberal profession: your budget
Your budget depends first on the actual work your file requires. As an indication, the accounting and tax engagement starts at €200 excl. VAT per month as an individual and €225 excl. VAT per month for a company. To get a clear idea, estimate your budget in 2 minutes; if it suits you, let’s discuss it at an introductory meeting.
The quote is free and with no obligation: our accountant quote in 3 steps.
Going further, by profession: liberal professions and medical and healthcare.
Useful simulators
For a first estimate, try the following official simulators, built into our site.
Liberal profession
Contributions, net income and income after tax for liberal professions in France.
Cipav professions
Contributions, net income and income after tax for professions covered by the Cipav.
Lawyer (avocat)
Contributions, net income and income after tax for a self-employed lawyer in France.
Micro-entrepreneur income
Contributions, net income and income after tax for a French micro-entrepreneur, from turnover.
Frequently asked questions
Do I need an accountant as an individual?
It is not mandatory, but the 2035 return, deduction rules and contributions call for rigour. An accountant secures your filings and saves you time.
When should I move into a practice company?
When your income grows, or you want to partner or organise your professional assets. It is a decision to base on figures: we can study it on request.
Is my profession subject to VAT?
It depends on your activity: healthcare is in principle exempt, most consulting is subject to VAT, subject to the exemption threshold. We check your situation.
How much does an accountant cost for a liberal profession in France?
It depends on your form of practice, volume, staff and services chosen. Your fees are set out in a written proposal and reviewed if your activity changes. As an indication, the accounting and tax engagement starts at €200 excl. VAT per month as an individual and €225 excl. VAT per month for a company. In 2 minutes, your meeting is booked; in 5 more minutes, your fee estimate is shown. See our fees · Our accountant quote in 3 steps
When is the 2035 return due?
As an individual, by early May at the latest, for the past calendar year, filed electronically. We give you the exact date each year, and the result to report on your personal income tax return.
Do I need a separate bank account for my practice?
It is not a general obligation (it applies to micro-entrepreneurs above a certain turnover). It is still strongly recommended: faster bookkeeping, personal spending kept apart, and a stronger file in a tax audit.
Liberal profession: can I change accountant during the year?
Yes. The change is prepared in line with the notice period in your engagement letter, and we take over the file with your current accountant, in line with professional rules. Read our guide to changing accountant
Can I deduct my professional expenses?
Expenses incurred for your practice can generally be deducted, provided they are supported and in your professional interest; some follow specific rules (vehicle, meals, home office). We review them with you.
Liberal profession, as an individual or through a practice company: does your accountant in France look at your whole situation?
Yes. The accounting and tax engagement covers your income and expense records and the 2035 return, or the annual accounts and tax return of your practice company, as well as VAT where applicable. Your profit is the basis for your tax and contributions: each spring, we give you the figures from your accounts; a comparative study before moving into a company is offered on request and priced in advance. You move forward calmly, step by step. In 2 minutes, your meeting is booked; in 5 more minutes, your fee estimate is shown. Get my free meeting and quote
Liberal professional (2035 return or practice company) already working with an accountant in France: how do you join us?
It is simple: you send your termination letter to your previous firm (we give you an example to adapt), and we organise the handover of your file with them, in line with professional rules. We also take over the depreciation schedule of your equipment, so your returns continue without a break. See the steps to change accountant