The first distinction: activity and regime

Your activity can fall under different categories, including BIC (Bénéfices Industriels et Commerciaux) for commercial sales and furnished rentals, or BNC (Bénéfices Non Commerciaux) for liberal professions, consultants, and intellectual services. The registration path and tax consequences depend on what you actually do, where your clients are, and whether the activity is occasional or professional. In France, the registration of all enterprises, including freelancers and auto-entrepreneurs, is consolidated through the INPI Guichet Unique portal. Choosing the wrong category at this stage can result in incorrect tax abatements or structural complications with your social coverage.

Information to gather before tax season

  • SIRET or registration confirmation.
  • Annual turnover by activity.
  • Invoices and payment records.
  • Foreign clients or platforms used during the year.
  • Previous employment income or benefits in the same year.

Common filing mistakes

Foreign residents often mix up business registration, social contributions and income tax reporting. Declarations made to URSSAF on a monthly or quarterly basis only cover your social security contributions and do not clear your obligation to file an annual income tax return (Form 2042 and its professional annex Form 2042-C-PRO). In addition, depending on your turnover, you may need to file declarations for professional property tax (CFE or Cotisation Foncière des Entreprises). For comprehensive instructions on professional taxes, you can explore the Service-Public Entreprendre professional portal. For regular social declarations and turnover tracking, consult the Urssaf Auto-Entrepreneur portal.

Common Freelancer Scenarios & Examples

Scenario 1: The IT Consultant with US/UK Clients

Situation: Sofia is an independent software developer who moved to Lyon and works entirely for clients based in New York and London. She is registered as a BNC profession libérale.
Challenge: Sofia needs to understand how to declare her foreign invoices (which have 0% VAT under export rules) on her French tax return and how it counts towards her turnover thresholds.
FiscoExpat & ORAVIA Help: FiscoExpat collects Sofia's international invoice summaries and foreign bank accounts. ORAVIA validates that her 0% VAT billing is compliant with EU export laws, reports her turnover correctly on Form 2042-C-PRO, and guides her through the proper deductions.

Scenario 2: The Furnished Holiday Host (Airbnb LMNP)

Situation: David rents out a decorated apartment in Nice via Airbnb. He needs to register for a SIRET number as a self-employed furnished host (LMNP - Loueur en Meublé Non Professionnel).
Challenge: He must determine whether to use the simplified 50% flat abatement (Micro-BIC) or the real regime (Régime Réel) to deduct actual expenses and mortgage interest.
FiscoExpat & ORAVIA Help: David uploads his rental summaries, mortgage interest statement, and co-ownership fees. ORAVIA performs a simulation, advises whether the Régime Réel (which often reduces taxable income to €0 through depreciation) is better, and handles his corporate and personal filing annexes.

Scenario 3: The Consultant Crossing the VAT Threshold

Situation: Emily is a freelance marketing consultant. Her turnover reaches €39,100, which means she crosses the VAT franchise threshold (€39,100 for services under French micro-entreprise rules).
Challenge: Emily must immediately switch from the tax-free regime to billing and reporting French TVA (VAT) from the first day of the month she crossed the threshold.
FiscoExpat & ORAVIA Help: Emily flags her turnover crossing in the intake form. ORAVIA handles the request for her intracommunity VAT number (numéro de TVA intracommunautaire) with the tax office, prepares her VAT returns, and aligns her professional and personal income tax reporting.

How ORAVIA fits in

FiscoExpat collects your registration details, turnover statements, and related civil documents. ORAVIA reviews this bundle to check whether your business qualifies for a simplified Micro-Entreprise regime or requires a more complex real accounting regime (Régime Réel). Once Sacha Juglet and the ORAVIA team accept the file, they construct a precise mission letter to handle your professional declarations. They ensure that all business categories are properly linked to your household's main tax forms, minimizing audit risks and preventing double-taxation issues.