Car-sharing between private individuals is booming in France. OuiCar, the leading platform in this sector, enables vehicle owners to generate additional income. However, this activity raises important tax issues that all users need to master. The taxation of the collaborative economy is a specialized field requiring specific expertise.

What is OuiCar and its tax implications?

OuiCar is a digital platform that connects car owners with private renters. The revenues generated by this activity constitute industrial and commercial profits (BIC) for French tax purposes. An active user typically generates between 150 and 300 euros in monthly income, depending on the frequency of rental and the type of vehicle offered.

Unlike traditional property income, earnings from car rental via OuiCar are subject to a specific tax regime. Although the activity is legally considered commercial from the first euro received, there are practical thresholds: platforms like OuiCar automatically declare to the tax authorities any income earned by their users in excess of 1,000 euros per year. Below this amount, the declaration remains compulsory, but is your personal responsibility.

This tax classification applies even if you only own one vehicle and the activity remains occasional. The regularity of rentals has no influence on this categorization, unlike other activities in the collaborative economy, such as short-term property rentals, which benefit from more favorable regimes for occasional income.

OuiCar income: compulsory declaration

All income received via OuiCar must be declared in the BIC category. This obligation applies to all sums received, minus the platform’s commission.

The declaration is made on form 2042-C-PRO, attached to your main tax return. You must enter the total amount in the box corresponding to non-professional BIC.

The tax authorities can monitor this income thanks to data automatically transmitted by digital platforms. Since 2019, OuiCar has been communicating information on its users’ transactions directly with the tax authorities.

Failure to declare may result in penalties of up to 40% of the undeclared amounts, plus interest for late payment.

Deductions and deductible expenses

Under the BIC system, you can deduct expenses directly linked to your rental activity. These deductions significantly reduce the tax base, and generally represent between 40% and 60% of income under the actual system.

The main deductible expenses include :

• Fuel and vehicle maintenance costs
• Insurance specific to rental activity
• Depreciation of the vehicle in proportion to its commercial use
• Cleaning and restoration costs
• Commission paid to the OuiCar platform

Depreciation is often the most important deduction. A concrete example: for a vehicle purchased for €20,000 and depreciated over 5 years, annual depreciation amounts to €4,000. If 30% of the vehicle’s use is dedicated to commercial activity via OuiCar, you can deduct €1,200 per year (30% of €4,000).

To optimize these deductions, keep all receipts for expenses and keep detailed records. A practical example: make a note of rental dates, kilometers driven for each business trip, fuel costs with corresponding receipts, and maintenance expenses. Careful tracking of business mileage makes it easier to calculate proportional deductions, and provides essential supporting documentation in the event of a tax audit.

Applicable tax regimes

Two tax regimes apply, depending on the level of income generated by your OuiCar business.

The micro-BIC scheme applies automatically if your annual income does not exceed 72,600 euros. This system offers a flat-rate deduction of 50% for expenses. Only 50% of your income is therefore taxable.

The advantage of this system is simplicity: no detailed accounting is required. However, you cannot deduct any actual expenses, even if they exceed the flat-rate allowance.

The simplified actual tax regime becomes compulsory above 72,600 euros in annual income. You can also voluntarily opt for this system if your actual expenses exceed the 50% allowance.

This system requires more rigorous accounting, but allows you to deduct all expenses actually incurred. It is often more advantageous for intensive users of OuiCar.

Tax optimization and practical advice

There are several strategies for optimizing the tax impact of your OuiCar business while complying with regulations.

Choice of tax system: Opt for the actual tax system if your annual expenses exceed €36,300 (50% of the €72,600 threshold). This option is particularly advantageous for recent or top-of-the-range vehicles.

Documents to keep: Keep a detailed logbook with kilometers traveled, all expense receipts (fuel, maintenance, insurance) and repair invoices. This documentation facilitates tax audits.

Tax schedule: declare your OuiCar income before the end of May of the following year on form 2042-C-PRO. Anticipate the impact on your marginal tax bracket to avoid unpleasant surprises.

The support of a specialized tax consultant becomes essential as soon as the business generates significant income. This preventive approach maximizes your tax benefits while securing your situation.

Impact on social security contributions

In addition to tax obligations, income generated via OuiCar can also have an impact on your social security contributions. This aspect is often overlooked by individuals starting out in this business.

Liability to social security contributions depends mainly on two factors:

• Total income received
• Regularity of rental activity

The distinction between occasional and regular activity is crucial. If your rentals via OuiCar are occasional and generate modest income, you’ll generally escape social security contributions. On the other hand, regular and significant income can qualify you as a de facto auto-entrepreneur.

In the latter case, you may be subject to URSSAF contributions, which entails:
– making a specific declaration to this organization
– paying social security contributions on your income
– acquiring the corresponding social rights.

In addition, if your business expands, you may cross the threshold for the Cotisation Foncière des Entreprises (CFE). This local tax applies to companies and self-employed individuals. However, taxpayers with sales of less than €5,000 are exempt from CFE.

To avoid any unpleasant surprises, we recommend that you regularly assess the status of your OuiCar business with regard to social security contributions, especially if your income increases significantly from one year to the next.

Practical example of calculation

To better understand the tax impact of your OuiCar business, let’s look at a concrete case with an annual income of €3,000. Let’s assume an owner whose actual expenses (maintenance, insurance, proportional depreciation) amount to €1,800.

Comparison of the two plans :

Assuming a marginal tax rate of 11% (first bracket):
– Micro-BIC tax: €1,500 × 11% = €165
– Real tax: €1,200 × 11% = €132

In this example, the actual tax system saves €33, i.e. 20% less tax. This difference is even more pronounced for vehicles generating significant expenses, or for taxpayers in higher tax brackets. The optimum choice therefore depends on your specific situation, and deserves a personalized analysis.