Tax Declaration of results of companies under the simplified real regime

Tax Declaration

The individual companies must sign a declaration of industrial and commercial profits (BIC) No 2031 accompanied by the attached tables No. 2033 A to 2033 G. The individual entrepreneur then reports the results of his tax return 2042.

Companies having opted for the partnership regime must subscribe a declaration of industrial and commercial profits (BIC) n ° 2031 accompanied by appended tables n ° 2033 A to 2033 G. Each partner then transfers his share of the result to his tax return n ° 2042.

Companies subject to corporation tax must submit an annual declaration n ° 2065 accompanied by annex tables n ° 2033 A to 2033 G.

New business option for the real simplified regime

The option is exercised on the creation form (P0, P EIRL or M0 form depending on the case) and can be modified at the latest until the date of filing of the first declaration of results. For more information: tax options when starting a business.

Switching from the micro regime to the real simplified regime

First of all, a company with a micro regime can opt for the real simplified tax regime. It must be made before 1st February of the first year for which companies wish to be placed under the tax system. This same company can continue to be exempt from VAT on condition that it respects the turnover thresholds. Use the taxfyle’s tax calculator to find out the right solutions.

  • The option for a real tax system is valid for one year and tacitly renewed each year for one year. For options exercised or renewed before this date, the option is valid for two years.
  • Then, if a company exempt from VAT opts for the payment of VAT, it is automatically excluded from the micro regime from the year following that of the VAT liability.
  • Finally, when the company broke through the application of the micro regime thresholds, it automatically switches to the tax scheme at 1 st January of the year following the overrun.

Switch from the real simplified regime to the real normal regime

Companies falling under the real simplified regime can opt for the real normal regime. The option must be made by registered letter with acknowledgment of receipt to the tax service before the 1st February of the desired application year of normal real regime. The option is valid for the current year and the following year, and is tacitly renewable for 2 years.

Accounting obligations of companies under the real simplified regime

Companies with a real simplified tax system must keep regular, honest accounts and supported by supporting documents. They must keep a journal, an inventory book and a ledger, carry out an inventory once a year, and draw up annual accounts (balance sheet, income statement and appendices).

However, these companies have the possibility of choosing to hold a cash accounting during the year, and of not recognizing receivables and payables until the end of the financial year.

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