Micro-entrepreneur: when to declare your turnover?
Verified 01 January 2026 - Company Public Service / Directorate of Legal and Administrative Information (Prime Minister), Ministry of Economy
Are you a micro-entrepreneur and would like to know the dates on which you must declare your turnover? We present you all the necessary information.
You start or resume an activity
You must declare your turnover or revenue every month (automatically) or every 3 months (on request).
The option to report your turnover or revenue every 3 months must be taken within one month of the start of your activity. This option applies to the calendar year and is tacitly renewed the following year.
If you do not wish to keep this option, you must submit your request before 31 October of the preceding year the one for which you want to switch back to a monthly return.
Example :
To change the frequency in 2027, the application had to be made before 31 October 2026.
First statement
Your 1re declaration must be made to one of the following deadlines depending on the type of report you have chosen:
- For a declaration and a payment monthly, you must file your first return before the end of the month following your first 3 months of activity.
- For a declaration and a payment every 3 months, you must file your first return before the end of the month following the quarter in which you started your business.
Example :
- You declare your turnover every month : if you start your business on 6 march 2026, you must make your first declaration by 31 July 2026.
- You declare your turnover every 3 months : if you start your business on 12 april 2026, you must make your first declaration at the latest on 31 october 2026.
Subsequent statements
The following statements must be made before the end of the month following the month or quarter to which the report relates depending on the option you have chosen.
Example :
If you declare your turnover every month, you must make your sales declaration for the month of June at the latest on 31 july.
If you declare your turnover every 3 months, you must file your return by the following deadlines:
- For the turnover between January and March, before April 30
- For the turnover between April and June, before July 31
- For the CA realized between July and September, before the October 31
- For the turnover between October and December, before January 31
You must file your turnover declaration (CA) online on the Urssaf website.
Micro-entrepreneur: online declaration of turnover (simplified micro-social regime)
Even if your CA: titleContent is null, the declaration is mandatory. Simply enter the mention None in place of the amount of turnover or revenue.
The turnover to be reported corresponds to the sum excluding taxes of sales of goods and services made during the previous month or quarter (according to the reporting and payment methods chosen with the Urssaf).
VAT paid by customers should not be included in turnover and no charges should be deducted from turnover (commissions, fees etc.).
For a reference period (previous month or quarter), the turnover to be reported is that which was cashed, which excludes sales of goods and services but not yet paid.
The micro-entrepreneur must also make the declaration of his board of directors in his annual personal tax return.
FYI
In case of option for the discharge payment In the case of income tax, the amount of contributions and income tax due is automatically calculated, when filing online, according to the rate corresponding to the nature of the activity.
If you forget to report your turnover or revenue before the deadline, a penalty of €60.1 applies to each missing declaration.
In addition to the penalty, there will be increases on your social security contributions:
- If you have to report your turnover each month, an increase of 5% applies to each missing declaration of the calendar year
- If you have to report your turnover every 3 months, an increase of 15% applies to each missing return in the calendar year.
The calculation of your social contributions is done on a flat-rate basis that differs according to your activity:
Missing declarations | Sales | Provision of services |
|---|---|---|
Monthly declaration | €7,791.67 | €3,125 |
Quarterly reporting | €23,375 | €10,313 |
Example :
If you are a merchant and you have not filed 2 monthly returns in the previous year, the amount of your contributions will be as follows: (2 x €7,791.67) + [2 x ( €7,791.67) x 5%)] = .
You must also pay the penalty of €60.1 for each late declaration: 2 x €60.1 = 120.
You are informed by registered letter with acknowledgement of receipt of the social contributions to be paid for the missing declarations.
You still have the possibility to declare your turnover and regularize your situation.
In this case, the amount of the penalty shall be increased to 3% the amount of social security contributions due.
You're in business
You must declare your turnover or revenue every month (automatically) or every 3 months (on request).
The option to report your turnover or revenue every 3 months must be taken within one month of the start of your activity. This option applies to the calendar year and is tacitly renewed the following year.
If you do not wish to keep this option, you must submit your request before 31 October of the preceding year the one for which you want to switch back to a monthly return.
Example :
To change the frequency in 2027, the application had to be made before 31 October 2026.
Statements must be made before the end of the month following the month or quarter for which the report relates depending on the option you have chosen.
Example :
You declare your turnover every month, you must make your sales declaration for the month of June at the latest on 31 july.
You declare your turnover every 3 months, you must file your return by the following deadlines:
- For the turnover between January and March, before April 30
- For the turnover between April and June, before July 31
- For the CA realized between July and September, before the October 31
- For the turnover between October and December, before January 31
You must file your turnover declaration (CA) online on the Urssaf website.
Micro-entrepreneur: online declaration of turnover (simplified micro-social regime)
Even if your CA: titleContent is null, the declaration is mandatory. Simply enter the mention None in place of the amount of turnover or revenue.
The turnover to be reported corresponds to the sum excluding taxes of sales of goods and services made during the previous month or quarter (according to the reporting and payment methods chosen with the Urssaf).
VAT paid by customers should not be included in turnover and no charges should be deducted from turnover (commissions, fees etc.).
For a reference period (previous month or quarter), the turnover to be reported is that which was cashed, which excludes sales of goods and services but not yet paid.
The micro-entrepreneur must also make the declaration of his board of directors in his annual personal tax return.
FYI
In case of option for the discharge payment In the case of income tax, the amount of contributions and income tax due is automatically calculated, when filing online, according to the rate corresponding to the nature of the activity.
If you forget to declare your turnover or revenue before the deadline, a penalty of €60.1 applies to each missing declaration.
In addition to the penalty, there will be increases on your social security contributions:
- If you have to report your turnover each month, an increase of 5% applies to each missing declaration of the calendar year
- If you have to report your turnover every 3 months, an increase of 15% applies to each missing return in the calendar year.
The calculation of your social contributions is done on a flat-rate basis that differs according to your activity:
Missing declarations | Sales | Provision of services |
|---|---|---|
Monthly declaration | €7,791.67 | €3,125 |
Quarterly reporting | €23,375 | €10,313 |
Example :
If you are a merchant and you have not filed 2 monthly returns in the previous year, the amount of your contributions will be as follows: (2 x €7,791.67) + [2 x ( €7,791.67) x 5%)] = .
You must also pay the penalty of €60.1 for each late declaration: 2 x €60.1 = 120.
You are informed by registered letter with acknowledgement of receipt of the social contributions to be paid for the missing declarations.
You still have the possibility to declare your turnover and regularize your situation.
In this case, the amount of the penalty shall be increased to 3% the amount of social security contributions due.
Who can help me?
The public service accompanying companies
Do you have a project, a difficulty, a question of everyday life?
Simple and free: you are called back within 5 days by THE advisor who can help you.
Simplified Regulation of Contributions and Contributions of Self-Employed Persons - Micro-social Scheme