# Two quick questions on impôts sur les revenus for auto-entrepreneurs micro-BNC



## van_suso (Aug 10, 2015)

Hello,

I'm an auto-entrepreneur since January 2021, with quarterly declaration of social charges (cotisations). I'm a professional libérale, with the micro-BNC tax regime, and the only person in my household.

Based on the above information, I've a two quick questions to ask:

1) Assuming my total income (=the money that gets deposited into my bank) equals that I invoice to my clients, what'll be the percentage of this income that'll go into impôts? I understand that 22%-23% goes into cotisation, this leaves 77%-78% of the invoiced income. I'm just trying to get an idea of my savings, so I ask.

2) I opened my auto-entrepreneur activity in January 2021, but haven't yet got any email from the impots.gouv.fr asking me to open a professional tax account. When can I expect that?

Thank you in advance!


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## EuroTrash (Sep 3, 2013)

I'm sure the tax issue is explained on the autoentrepreneur website far better than me or anyone else can explain it.

But basically when you set up your micro entreprise you might or might not have opted to pay tax at a flat rate, lumped in with your cotisations each quarter. 2.2% of turnover seems to ring a bell, I think it's something like that. If you chose that option, obviously there will be nothing more to pay. However it sounds like you didn't do that, in which case the normal tax barème will apply. You enter your turnover figure onto your tax form, and the tax office will apply the abattement, which for prof lib I believe is 34%, so if your turnover was 10 000 then they will calculate a taxable income of 6 600. Then they add that taxable amount to any other income you had during the year, and work out your tax liability in the normal way.
You will probably get a letter from URSSAF quite soon telling you what your chiffre d'affaires was as per their records, so you can double check that your figures agree with their figures and there won't be any queries raised. The letter will also tell you which box on the tax forum to enter the figure in. It will be one of two boxes depending on whether you opted for the flat rate tax or not,
As far as I recall that's roughly how it works but I haven't filled in a tax form for 2 years so things may have changed.

Re your second question, I don't think the tax office will tell you to open an espace pro, why would they? You don't need one to declare your ME income. But you will need it to pay your first CFE because that can only be paid via your espace pro. CFE bills are issued towards the end of the calendar year, you'll get an email telling you that the bill is available in your espace pro and that point you will have to set up access if you haven't already. However it ia good idea to set it up in advance because the process used to nvolve waiting for a security code to arrive in the post, which took several days, so not a good idea to wait until the day before your CFE payment deadline. But that was a decade ago, the security process is probably slicker now.


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