How to Declare Your Self-Employed Income in 2024: A Complete Guide

Declaring your income as a self-employed professional (auto-entrepreneur) may seem complex, especially if this is your first year of activity. However, this process is essential to remain compliant with tax authorities and avoid penalties. In 2024, the declaration procedures have evolved slightly but remain accessible if you follow the correct steps. This guide explains everything you need to know to declare your income with confidence, from key deadlines to potential exemptions and the tools available to you.

Why and When to Declare Your Self-Employed Income?

As a self-employed professional, you are subject to a simplified tax regime, but this does not exempt you from declaring your income. This declaration allows the authorities to calculate your social contributions and, where applicable, your income tax. Here’s what you need to know about deadlines and obligations.

Deadlines to Respect in 2024

The declaration of self-employed income follows a precise schedule, depending on your choice of declaration (monthly or quarterly). In 2024, the key dates are as follows:

• Monthly declaration: You must declare your income each month before the end of the following month. For example, January’s income must be declared before 28 February (or 29 February in a leap year).
• Quarterly declaration: If you have opted for this method, the deadlines are set for 30 April, 31 July, 31 October, and 31 January of the following year. For example, income for the first quarter of 2024 (January to March) must be declared before 30 April 2024.

Note: If you miss these deadlines, you risk late penalties, which can reach up to 10% of the social contributions due. It is therefore crucial to note these dates in your calendar.

Who Is Required to Declare?

All self-employed professionals, regardless of their turnover, must declare their income. This includes:

• Commercial activities (sale of goods, catering, etc.);
• Artisanal activities (construction, hairdressing, etc.);
• Liberal professions (consulting, coaching, etc.).

Even if your turnover is zero, you must submit a declaration. This ensures your status remains active and avoids administrative complications.

How to Declare Your Self-Employed Income in 2024?

The declaration of self-employed income is done online via the official URSSAF website or the guichet unique. Here are the steps to follow for an error-free declaration.

Step 1: Log In to Your Self-Employed Account

Go to the website autoentrepreneur.urssaf.fr and log in to your personal account. If you do not yet have an account, you will need to create one by providing your SIRET number and personal details.

Once logged in, you will access your dashboard, where you can declare your income, check your contributions, and download your tax certificates.

Step 2: Enter Your Turnover

In the "Declare My Turnover" section, you must indicate the total amount of your revenue (excluding tax) for the relevant period. Here are some key points to check:

• Declare only your revenue: Unlike a traditional business, you do not deduct expenses. The micro-fiscal regime applies a flat-rate allowance to account for your professional costs.
• Separate activities: If you carry out multiple activities (e.g., sale of goods and service provision), you must declare each turnover separately.
• Verify amounts: An input error can lead to incorrect calculation of your contributions. Take the time to check your figures before validation.

Step 3: Validate and Pay Your Contributions

Once your turnover is declared, the system automatically calculates the amount of your social contributions. This amount depends on your activity:

• Commercial and artisanal activities: The contribution rate is approximately 22% of turnover (variable depending on the case).
• Liberal professions: The rate is also approximately 22%, but may vary for certain regulated professions.

You can pay your contributions directly online by credit card or via direct debit. If you have opted for direct debit, ensure your account has sufficient funds to avoid rejections.

Step 4: Receive Your Tax Certificate

After validating your declaration, you will receive a tax certificate, which you must keep carefully. This document proves that you have correctly declared your income and may be requested in the event of a tax audit.

Exemptions and Available Support in 2024

As a self-employed professional, you may be eligible for certain exemptions or support, subject to conditions. Here are the main ones to know.

ACRE: Partial Exemption from Contributions

The ACRE (Aide à la Création ou Reprise d’Entreprise) allows you to benefit from a partial exemption from social contributions during your first year of activity. To qualify, you must:

• Be a jobseeker, RSA recipient, or under 26 years old;
• Create or take over a business in 2024;
• Not have benefited from ACRE in the last 3 years.

The exemption is progressive: it covers 50% of contributions in the first year, then decreases gradually. To apply, you must complete a specific form on the URSSAF website.

Withholding Tax for Income Tax

If you have opted for the withholding tax (versement libératoire de l’impôt sur le revenu), you pay your income tax at the same time as your social contributions via a pay-as-you-earn system. This scheme is advantageous if you wish to simplify your tax obligations. The applicable rate depends on your activity:

• 1% for commercial activities (sale of goods);
• 1.7% for artisanal activities and service provision;
• 2.2% for liberal professions.

Note: The withholding tax is not mandatory. You may choose to declare your income in your annual income tax return if it is more advantageous for you.

Local and Regional Support

Some regions or municipalities offer specific support for self-employed professionals, such as grants or temporary exemptions. Check with your Chamber of Commerce, Chamber of Trades, or local council to find out about available schemes in your area.

Mistakes to Avoid When Declaring

Even with a simplified regime, it is easy to make mistakes when declaring your income. Here are the most common pitfalls and how to avoid them.

Forgetting to Declare Zero Turnover

Even if you have not generated any turnover, you must submit a declaration. A missing declaration can result in penalties or the cancellation of your self-employed status.

Confusing Turnover with Profit

As a self-employed professional, you declare your gross turnover (revenue), not your profit (revenue minus expenses). The flat-rate allowance applied by the tax authorities already accounts for your professional costs.

Ignoring Declaration Deadlines

Late penalties can quickly increase your charges. To avoid this, note the deadlines in your calendar and enable notifications on your self-employed account.

Not Keeping Supporting Documents

Keep all your supporting documents (invoices, bank statements, etc.) for at least 3 years. In the event of a tax audit, you must be able to prove the accuracy of your declarations.

Overlooking Changes in Your Situation

If your situation changes (change of activity, exceeding turnover thresholds, etc.), you must inform URSSAF. An oversight can lead to costly adjustments.

Tools and Resources to Simplify Your Declaration

Several tools and resources are available to assist you with your declarations.

The Official URSSAF Website

The website autoentrepreneur.urssaf.fr is the go-to platform for declaring your income, paying contributions, and accessing your tax certificates. It also offers guides and FAQs to answer your questions.

Mobile Applications

URSSAF provides a mobile app (available on iOS and Android) that allows you to declare your income and pay contributions directly from your smartphone. This is particularly useful for self-employed professionals on the move.

Management Software

Software such as QuickBooks, Facture.net, or Zervant helps you track your turnover, generate invoices, and prepare your declarations. Some even offer pre-filling features for declarations.

Free Support Services

If you need assistance, several organisations offer free support:

• Chambers of Commerce and Industry (CCI);
• Chambers of Trades and Crafts (CMA);
• Support networks such as BGE or ADIE.

These organisations regularly hold workshops or drop-in sessions to help you understand your tax obligations.

Frequently Asked Questions

When Do I Need to Declare My Self-Employed Income in 2024?

The deadlines depend on your chosen declaration method: monthly or quarterly. For quarterly declarations, the deadlines are 30 April, 31 July, 31 October, and 31 January of the following year. For monthly declarations, you must declare your income before the end of the following month.

What Happens If I Do Not Declare My Income on Time?

If you miss the declaration deadlines, you risk late penalties of up to 10% of the social contributions due. In cases of repeated delays, URSSAF may initiate enforced recovery procedures.

Can I Declare Zero Turnover?

Yes, you must declare zero turnover if you have not generated any revenue during the relevant period. This ensures your status remains active and avoids administrative complications.

How Can I Benefit from ACRE in 2024?

To benefit from ACRE, you must complete a specific form on the URSSAF website and provide proof of eligibility (jobseeker, RSA recipient, etc.). The exemption is progressive and applies during your first year of activity.

Do I Need to Declare My Self-Employed Income in My Annual Income Tax Return?

If you have opted for the withholding tax (versement libératoire de l’impôt sur le revenu), you do not need to declare your self-employed income in your annual tax return. However, if you have not chosen this option, you must declare it in the section dedicated to professional income.