Non-commercial profits (BNC) correspond to receipts of which the the following charges were deducted :

• Rent of business premises
• Depreciation
• Rents paid for the performance of a contract of leasing or renting a vehicle
• Expenses incurred for obtain a diploma or professional qualification in the context of a professional integration or retraining. This applies to people who earn income from playing sports
• Rents paid for the performance of a lease or rental of a building
• Transfer duties free of charge paid by the heirs, donees or legatees of a holding and interest paid
• Regular installments for product design of intellectual property (example: patents, trademarks, designs, etc.)

Individuals who receive non-commercial profits (BNC) include:

• Individual Entrepreneur (EI) engaged in a liberal activity
• Office holders and offices practicing a non-commercial profession (lawyers at the Council of State and the Court of Cassation, notaries, bailiffs, auctioneers, clerks of commercial courts, etc.)
• Private receiving income from intellectual property (e.g. copyright collected by the author or his heirs)
• Legal representative an income tax business (e.g. manager of an SARL subject to the IR)

The micro-BNC diet (micro-company) shall apply in 2026 where the CAHT: titleContent generated in 2025 or 2024 did not exceed €83,600.

When this threshold has been exceeded in the previous two years (N-1 and N-2), controlled declaration procedure shall apply from 1^er January of year N.

In this fact sheet, only the controlled declaration regime is addressed. More information is available on the sheet detailing the micro-company tax system .

The documents to be sent on the tax return depend on the form of the company: individual business or business.

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Individual contractor

The contractor subject to the controlled return system must send the following documents at the time of his tax return:

• Supplementary income tax return No. 2042 C pro under the heading ‘controlled reporting arrangements’ at the time of his tax return on sound special account of the site impôt.gouv.fr.
• BNC Income Statement No 2035 and Annexes No 2035 A and No 2035 B at most late 15 days after on 2^e working day after 1^er May. It must be made by the EDI-TDFC procedure or on the online tax account for professionals (EFI mode) .

Learn more about how to report results

The declaration must be made in such a way dematerialized (sending paper forms is no longer possible):

• Either by a manual online entry form (EFI mode). The company completes it itself, connecting:

On his professional space impots.gouv.fr:

Online tax account for professionals (EFI mode)

Or on his account Portailpro.gouv. :

Business account portailpro.gouv

• Either by going through a software of special exchange (EDI mode). In this case, the company or more generally its representative (for example a public accountant) enters all the information required and then transmits it to the administration.

These two methods of remote reporting are further detailed on the page "How to submit business tax returns: EDI or EFI? »

Please note

The tax authorities grant an additional period of 15 calendar days to carry out this teleprocedure.

When filing an income tax return, the individual entrepreneur must complete a « social » section in which he indicates the income used as a basis for calculating his social contributions.

Income tax return: self-employed can now correct their social data online

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Business subject to IR

The business subject to the controlled return system must send the following documents at the time of his tax return:

• Supplementary income tax return No. 2042 C pro under the heading « Controlled return system » at the time of the officer's income tax returnon sound special account of the site impôt.gouv.fr.
• BNC Income Statement No 2035 and Annexes No 2035 A and No 2035 B at most late 15 days after on 2^e working day after 1^er May. It must be made by the EDI-TDFC procedure or on the online tax account for professionals (EFI mode) .

Learn more about how to report results

The declaration must be made in such a way dematerialized (sending paper forms is no longer possible):

• Either by a manual online entry form (EFI mode). The company completes it itself, connecting:

On his professional space impots.gouv.fr:

Online tax account for professionals (EFI mode)

Or on his account Portailpro.gouv. :

Business account portailpro.gouv

• Either by going through a software of special exchange (EDI mode). In this case, the company or more generally its representative (for example a public accountant) enters all the information required and then transmits it to the administration.

These two methods of remote reporting are further detailed on the page "How to submit business tax returns: EDI or EFI? »

Please note

The tax authorities grant an additional period of 15 calendar days to carry out this teleprocedure.

The business must also attach using the Form No. 2035-AS-SD the list of persons holding at least 10% of its capital. The following information should be specified:

• Each natural person: number of shares held, holding rate, surname, first names, address, date and place of birth
• Each business: number of units or shares held, ownership ratio, company name, address and SIRET

It must also provide a list of its subsidiaries and their holdings, specifying for each of them the ownership rate and its Siret number.

Absence or delay of declaration

The company who does not submit its declaration of result receives a formal notice of the tax administration. If it does not regularize its situation within 30 days, it exposes itself to a automatic taxation.

In case of delay or to transmission fault for the declaration of results, a markup shall be applied. The company may be subject to one of the following sanctions, depending on its situation:

• Markup of 10% where the declaration has been lodged after formal notice within the 30-day period
• Markup of 40% where the declaration has not been lodged within 30 days or in the case of deliberate failure to comply
• Markup of 80% in the event of fraudulent tactics or abuse of rights

Incomplete declaration

The company may also be penalized in the following cases:

• Supplementary document to the declaration of result not sent or sent late
• Supplementary document incomplete or with errors
• Insufficient reporting
• Refusal to produce list of associates or incomplete list
• Refusal or incomplete list of subsidiaries and holdings
• Sending the declaration by means other than electronic means

It shall be liable to a fine equal to 5% amounts omitted when these documents are not produced or when they contain errors.

The company is taken automatically, no later than the 15th of the month, an advance payment calculated on the basis of the profits declared in respect of the previous year.

To determine the amount of tax, the progressive scale of income tax is applied to these profits.

If the company so wishes, its deposits can be taken every 3 months by 15 February, 15 May, 15 August and 15 November. She must then opt no later than 1^er October of the year preceding the year in which the option applies. This option is to be formulated with the company Tax Office (SIE) on which it depends:

The option is automatically renewed.

To terminate the option, the company must report it to the SIE: titleContent no later than 1^er October of the year preceding the year in which the company wishes to waive the option.

Where a company is subject to a tax regime on the basis of the amount of its turnover, it has the option of opting for a more stringent tax regime. In other words, it can opt for the regime that would apply if it exceeded the maximum turnover threshold of the regime to which it is subject.

In the case of non-commercial profits (BNC), only the micro-entrepreneur has the possibility to change the tax regime by opting for the controlled return regime.

He must opt for the controlled return system within the period prescribed for filing the income tax return for the year in respect of which he is claiming to be taxed under that system.

The option is valid 1 year and is automatically renewed every year.

For y give up, he must also denounce the option at the time of his declaration of result for the year preceding that in which he no longer wishes to benefit from the controlled declaration scheme.