Liberal professionals (lawyers, doctors, authors, artists, sportsmen…) come under the BNC (non commercial profits) regime of article 92 of the CGI. As such, they are required to file annual profit declarations under the “controlled declaration” regime, unless their profits are less than €72,600 excluding tax, which allows them to benefit from the micro BNC regime (provided that the nature of their activity allows them to opt for this regime).
Current transaction – reporting obligations
Individuals who carry out a commercial, industrial or craft activity are taxed under the industrial and commercial profits regime (BIC). They are taxed according to their importance in micro-BIC, or in the real or simplified real regime.