Micro-entrepreneur turnover declaration (URSSAF)
A micro-entrepreneur declares turnover and pays social contributions on the portal autoentrepreneur.urssaf.fr, every month or every quarter. The contributions are a percentage of the turnover declared, so a month with no sales still needs a declaration of zero.
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Who this applies to
- Micro-entrepreneurs (auto-entrepreneurs) in sales, services and liberal activities
- Those who opted for versement libératoire, who pay income tax with the same declaration
- Not an EI at the réel regime
What to file
The turnover for the period by activity. The contribution is worked out from the 2026 rates: 12.3% on sales, 21.2% on BIC services, 25.6% on BNC under the SSI and 23.2% for the CIPAV liberal professions. With versement libératoire, 1%, 1.7% or 2.2% is added.
How to file
Online on autoentrepreneur.urssaf.fr. AccountsOS tracks the dates and works out the contribution from your sales, but the micro-entrepreneur makes the declaration and the payment, unless a mandate for a third-party declarant exists.
Payment due
The payment is made with the declaration. The ACRE reduction, on request within 60 days, lowers the rate to 75% of normal for creations from 1 July 2026. The annual ceilings are EUR 203,100 for sales and EUR 83,600 for services and BNC.
Penalties for missing this deadline
A late or missing declaration carries a penalty, and the amount is shown on the portal. Check it on autoentrepreneur.urssaf.fr, because it can change.
Filing checklist
- Total the invoices and receipts for the period
- Split turnover by activity type
- Declare, even when the amount is zero
- Pay the contribution and keep the confirmation
Documents you'll need
- Sales invoices and receipts
- Bank statements for the period
- Your activity code and frequency
- The versement libératoire option, if chosen
Common mistakes to avoid
- Skipping a zero declaration
- Mixing sales and services on the wrong rate
- Declaring the amount received instead of the turnover earned
- Missing that a weekend due date does not move
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