# Sole trader result return (2031 or 2035)

Country: France
When: 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.

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.

## 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.

## What happens if you miss it

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

## Submission 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 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

Source: https://www.impots.gouv.fr/professionnel/questions/dans-le-cas-dune-entreprise-concernee-par-un-regime-reel-dimposition-limpot