Freelance taxation: the 2023 calendar

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Taxation for freelancers is relatively complex to understand. For each legal status, here is the calendar of contributions they are required to make.

The 2023 freelance tax calendar


The work of a freelancer includes administrative costs that need to be paid and that are relatively complex to understand. Freelancing is not the easiest of ways to work as regards legislation and the Labour Code, mainly concerning taxation. In order to avoid issues here, freelancers must be aware of all the tax contributions they are required to make. By doing this, they will avoid any possible sanctions such as late penalties. Free Work has made a complete summary of the tax contributions that freelancers are required to make.

Freelance taxation depending on status


Not all self-employed workers have the same tax calendar depending on the legal status of their business. A freelancer can actually operate under three different statuses, each of which is subject to different rules. More precisely, these statuses are: company, and sole trader and microenterprise.

Taxation for freelancers as a company


Freelancers can declare their business as a company under the status of an LLC (SARL or simplified joint-stock company (SAS). As such, they would be subject to the tax system for companies.


First quarter


The first tax contribution required for these freelancers starts in the month of January. People subject to the normal VAT regime must pay tax on CO2 emissions and atmospheric emissions on the 15th, whereas those part of a simplified regime must pay on the 31st of each month. The first down payment on corporation tax must be paid on 15th March.

Second quarter


The month of May is one of the heaviest in the tax year for freelancers operating under company status. They must pay the following contributions throughout this month:

3rd May: deadline to send tax return for those who close their financial year on 31st December

15th May: corporation tax balance sheet must be provided
Freelancers subject to the simplified regime must make a yearly VAT declaration on 18th May.

End of May: tax household and freelance (DRI) revenue declaration must be made.
15th June: corporation property tax (Cotisation foncière des entreprises - CFE) and second corporation tax down payment
30th June: general meeting report

Third quarter


31st July is the only date concerned in the third quarter, in which the corporate accounts must be declared.

Fourth quarter


Only the 3rd and 4th corporation tax down payments remain, which must be paid on 15th September and 15th December, respectively, as well as the payment of the CFE (corporation property tax) by 15th December.


Closure of accounts is on 31st December. Note that the freelance tax year under company status is considerably more loaded.

Freelancers using microenterprise status


Microenterprises have the advantage of a more relaxed taxation scheme, with many fewer tax contributions than what we have just seen.
Freelancers using this status are required to declare their revenue every month or every three months, which is up to them. They then pay contributions according to the amount that they earned. Remember, however, that they are not required to pay VAT, unless they exceed the threshold for their business. Two other dates must be kept in mind to understand the freelance tax year as a microenterprise, which are the following:

A professional revenue declaration via income tax accompanied by the 2042-Pro declaration: This must occur on 24th May for departments 1 to 19, on 31st May for departments 20 to 54 and at the start of June for the rest.

23rd December: CFE (corporation property tax) payment


Freelancers working as a sole trader have a tax year comprised of dates spread over four months, May, June, July and December, as follows:

3rd May: tax return for commercial (BIC), or non-commercial (BNC) companies that close their tax year 31st December N-1.

A professional revenue declaration via income tax accompanied by the 2042-Pro declaration: This must occur on 24th May for departments 1 to 19, on 31st May for departments 20 to 54 and at the start of June for the rest.

31st July: annual corporate accounts declaration.

Up to 15th December: CFE (corporation property tax) payment

 

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