The same date as the IS return: the second working day after 1 May of the next year, plus 15 days online. For 2026 results that is 4 May 2027, and a further 15 days applies online. The option to move from micro to réel is made before the prior year's deadline.

Sole trader result return (2031 or 2035)

An entrepreneur individuel at the régime réel files a result return each year: form 2031 for BIC income, or form 2035 for BNC income. The result is carried to the owner's personal income tax return, which is a separate filing.

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Who this applies to

  • An EI at the réel simplifié or réel normal
  • An EI that moved from micro to réel
  • Not a micro-entrepreneur, who files no result return

What to file

Form 2031 with annexes 2033-A to G at the réel simplifié (BIC), or form 2035 with its annexes for BNC. The result then goes on the 2042-C-PRO of the income tax return.

How to file

Online and electronic only, through the espace professionnel (EFI) at the simplified regime, or by EDI through an expert-comptable. AccountsOS prepares the result from the ledger and does not file it. The income tax return has its own date, published each year.

Payment due

Income tax on the result is paid through the prélèvement à la source: instalments taken by the DGFiP on the 15th of each month, or each quarter if chosen. Micro-entrepreneurs with the versement libératoire are outside it.

Penalties for missing this deadline

A late return carries surcharges set by the CGI. Filing on paper when electronic is required carries a penalty.

Filing checklist

  • Close the books for the year
  • Choose BIC or BNC treatment correctly
  • File the 2031 or 2035 by the date
  • File the personal return with the result on the 2042-C-PRO

Documents you'll need

  • Sales and expense ledgers
  • Fixed asset and depreciation schedules
  • Social contribution notices
  • The prior year's return

Common mistakes to avoid

  • Treating a micro-entrepreneur like an EI at the réel
  • Mixing BIC and BNC rules
  • Forgetting the personal return after filing the business return
  • Missing the option dates when changing regime

Never miss a France deadline

AccountsOS tracks every Direction générale des Finances publiques (DGFiP) and Registre national des entreprises (RNE, INPI) through the Guichet unique deadline and reminds you weeks ahead.

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