Declaring Your Micro-Enterprise Income (2042-C-PRO)
The micro-entrepreneur has two distinct appointments with the administration: the revenue declaration to URSSAF (monthly or quarterly, for social contributions) and the annual income declaration for tax (in spring). This second step goes through form 2042-C-PRO. Here is how to complete it without mistakes.
Two declarations not to confuse
This is a frequent confusion among beginners. You declare your revenue twice, but for different purposes:
| Declaration | Where | Why | When |
|---|---|---|---|
| URSSAF revenue | autoentrepreneur.urssaf.fr | Calculate social contributions | Monthly or quarterly |
| 2042-C-PRO | impots.gouv.fr | Calculate income tax | Once a year, in spring |
The income declaration does not recalculate your contributions: it only serves to establish your tax. For the social part, see monthly or quarterly URSSAF declaration.
What you report on form 2042-C-PRO
On form 2042-C-PRO, you do not indicate a profit, but your gross annual revenue, in the box corresponding to your activity:
- Sale of goods (BIC);
- Services (BIC);
- Liberal professions (BNC).
The administration automatically applies the flat allowance (71% for sales, 50% for BIC services, 34% for BNC) to determine your taxable income. You therefore do not have to calculate the allowance yourself: simply report the gross revenue collected.
The case of the flat-rate income tax
If you opted for the flat-rate income tax (paid alongside your URSSAF contributions), you have already settled your tax on this income. You must still report your revenue in the boxes dedicated to the flat-rate income tax on form 2042-C-PRO.
Why? Because this income, even already taxed, enters the calculation of your reference tax income and your household's tax rate (effective-rate rule). Not declaring it would distort your overall tax situation. To understand the flat-rate income tax trade-off, see micro-enterprise charges.
The concrete steps
1. Log in to your account on impots.gouv.fr.
2. Tick the supplementary declaration (2042-C-PRO) among the proposed sections.
3. Report your annual revenue in the right box (BIC sales, BIC services or BNC), depending on whether you are on the flat-rate income tax or not.
4. Check the carry-over of any other household income.
5. Validate: the administration calculates the tax by applying the allowance.
Mistakes to avoid
- Confusing revenue and profit: on form 2042-C-PRO, you declare gross revenue, not net after contributions.
- Forgetting to declare under the flat-rate income tax: the revenue must still appear for the rate calculation.
- Choosing the wrong category (BIC/BNC): the allowance depends on the nature of the activity.
- Duplicating with URSSAF: the income declaration does not replace the URSSAF revenue declaration, and vice versa.
Key takeaway: on form 2042-C-PRO, always declare your gross revenue, never an already-reduced profit. The allowance is applied by the administration.
Once the tax is established, it is collected via pay-as-you-earn as instalments, unless you opt for the flat-rate income tax. Discover this mechanism in our guide to pay-as-you-earn for the self-employed, and estimate your taxation with the micro-enterprise simulator.