What matters in 30 seconds
- Your returns: under the actual-profit regime, a 2031 return for commercial or craft activities, 2035 for liberal activities, then reported on your personal income tax return.
- VAT: depending on turnover and activity, the exemption scheme or monthly, quarterly or annual returns.
- Your contributions: based on your profit; setting money aside avoids difficult adjustments.
- Your personal assets: since 2022, they are in principle separate from your business assets.
- An option: corporate tax, to be studied depending on your profit level.
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 for a financial year ending on 31 December, under the actual-profit regime.
Tax: VAT, every month or every quarter
VAT sets the pace of your bookkeeping: a return every month or every quarter, depending on your regime and amounts, unless you are under the VAT exemption scheme. We give you your exact deadlines.
Please note: the simplified VAT regime, with its annual return, is abolished from 1 January 2027.
Social: your personal contributions
Provisional contributions collected every month (on the 5th or 20th) or every quarter, then adjusted to your actual income.
Every spring, this income is declared in your personal income tax return (social section): 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: annual accounts and taxes
Annual accounts, or receipts-and-expenses accounts for a liberal profession: as soon as possible after year-end.
Business income return (2031 or 2035): 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: simpler than a company
No meeting to approve the accounts, and no filing of the accounts with the court registry: they remain confidential.
And depending on your situation
Other events are to be planned depending on your situation: hiring, investment, moving premises, switching to a company… We anticipate them with you.
The most common pitfalls
- Filing a VAT return late: surcharge and late-payment interest.
- Exceeding the VAT exemption thresholds without noticing: VAT becomes due, and your prices need reviewing.
- Not setting money aside for your contributions: the adjustment to your actual income can be significant.
- Thinking your personal drawings are expenses: you are taxed and pay contributions on profit, whatever amount you draw.
- Mixing personal and business spending on the same account: the bookkeeping takes longer and is weaker in a tax audit.
- Missing the business income 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
Bookkeeping and review, income return and VAT returns, with a dedicated accountant who follows your file from year to year.
Additional services, à la carte
Payroll for your staff, social filings and, on request, among others: estimate of your contributions, study of the corporate tax option, forecasts and dashboards, interim accounts.
Sole trader accountant quote: your budget
Your budget depends first on the actual work your file requires: volume of transactions, VAT frequency, employees. As an indication, the accounting and tax engagement for a sole trader starts at €200 excl. VAT per month. 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.
Are you a micro-entrepreneur (auto-entrepreneur)? This regime does not require full accounts: a record of receipts is enough, plus a purchases register if you sell goods.
Our support, designed for the long term, comes into its own as soon as you move to the actual-profit regime (thresholds exceeded or option) or to a company: we will be glad to support you then.
Useful simulators
For a first estimate, try the following official simulators, built into our site.
Self-employed contributions
Contributions, net income and income after tax for self-employed directors in France.
Micro-entrepreneur income
Contributions, net income and income after tax for a French micro-entrepreneur, from turnover.
Frequently asked questions
What is the difference between micro-enterprise and the actual-profit regime?
Under the micro regime, social contributions are a percentage of turnover, and income tax is based on turnover after a flat allowance (or paid through an optional final withholding). Under the actual-profit regime, they are based on real profit after expenses: often fairer when expenses are significant.
Does your accounting firm support micro-entrepreneurs in France?
Yes, as soon as you move to the actual-profit regime (thresholds exceeded or option) or to a company. The micro regime does not require full accounts; our support is built over the long term, all year round, with your questions handled as they arise. In the meantime, for a one-off question, the Urssaf and your business tax office answer free of charge.
Are my personal assets protected?
Since 2022, an individual entrepreneur has in principle two separate estates, personal and professional. Some debts and situations remain specific: we look at them with you if needed.
Can I opt for corporate tax?
Yes, an individual business can opt for corporate tax under conditions. It is a decision to base on figures: we can study it with you on request.
Do I need a separate bank account for my business?
Under the actual-profit regime, 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.
Sole trader: 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
How much does an accountant cost for a sole trader in France?
It depends on the actual work your file requires and the services chosen. Your fees are set out in a written proposal and reviewed if your business changes. As an indication, the accounting and tax engagement for a sole trader starts at €200 excl. VAT per month. 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 should I move to a company?
When your profit, the protection of your assets or your plans (partners, hiring, financing) justify it. On request, we compare the options with you.
Sole trader under the actual-profit regime: does your accountant in France take your profit, contributions and tax into account?
Yes. The accounting and tax engagement covers bookkeeping and review, your income return (2031 or 2035) and your VAT returns. Your profit is taxed in your name and is the basis for your contributions: we give you the figures from your accounts for your personal income tax return; an estimate of your contributions and a study of the corporate tax option are offered on request and priced in advance. You approach the adjustments calmly. In 2 minutes, your meeting is booked; in 5 more minutes, your fee estimate is shown. Get my free meeting and quote
Sole trader 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 take over with them what is needed for your next income return. See the steps to change accountant