What happens if I don't declare my revenue?

If you don't declare, URSSAF applies a flat penalty. After several missed deadlines, your contributions are calculated on an increased basis. You must declare even if your revenue is 0 euros.

Should I declare monthly or quarterly?

You choose during registration. Monthly declaration is recommended for better cash flow management. Quarterly suits those who prefer less frequent declarations. You can change frequency once a year.

Is the revenue book mandatory?

Yes, it is a legal obligation for all micro-entrepreneurs. It must mention for each receipt: the date, invoice number, client, amount and payment method. Software like Indy generates it automatically.

IntermediateManagementRead 15 minUpdated March 2026

Managing threshold overruns

Exceeding thresholds? Here's what happens and how to plan ahead.

The 5 key steps

1Know the 2026 thresholds (€188,700 sales, €77,700 services)
2Understand the 2 consecutive years rule
3Identify VAT thresholds separately
4Plan the switch to the real tax regime
5Consult an accountant if necessary

Guide Micro-Entreprise

Editorial team · Business law & Taxation

Updated on 5 February 2026

Verified on official sourcesSources: URSSAF, DGFiP, LegifranceOur methodology

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Frequently asked questions

What happens if I don't declare my revenue?

Should I declare monthly or quarterly?

Is the revenue book mandatory?