Chiffre d’affaires for the month I moved to France - payment dates
Happy New Year Valerie! And I hope you had a lovely Christmas.
This month, I have to do my first French chiffre d鈥檃ffaires for September, October, November and December 2020. I鈥檓 quite confused about what I need to do regarding the dates and I would really appreciate some clarity on it.
Before I moved to France
Before I moved to France, I was a citizen and resident of the UK. I had been doing the same activity as my French activity (teaching English for international agencies) in the UK for a short time. I had set up as a 鈥榮ole trader鈥� in the UK before I moved to France, but I earned less than 拢1000 in the UK before I moved to France. My UK 鈥榮ole trader鈥� account is still open as I may have to do a self-assessment in the UK later this year (although this is uncertain due to the small amount earned).
September
On the 12th September 2020, I moved to France and my micro-entrepreneur status was set up to start from that day. I had worked physically in the UK from the 1st-11th September. There is some work that I did physically in the UK between the 1st-11th September, for which I didn鈥檛 receive payment until I was physically in France and set up as a micro-entreprise in France.
On my French chiffre d鈥檃ffaires for September:
1. Is it possible to declare the work that I did when I was physically present in the UK from 1st-11th September, but that I received payment for when I was physically present in France and had my micro-entrepreneur status set up? For Brexit reasons, it would be beneficial if I could declare this income on the French chiffre d鈥檃ffaires, just wondering if that鈥檚 ok? To be specific, there was:
a) One class via one agency that I taught on the 11th September, and received payment for on the 14th September
b) Another agency paid me via one lump sum on the 8th October, for work done in the month of September (some of it was done from 1st-11th September when I was physically present in the UK, some of it was done from 12th-30th September when I was physically present and set up as a micro-entrepreneur in France). Can I declare that whole lump sum amount on my October chiffe d鈥檃ffaires, or do I have to subtract the amount for the work that I did from the 1st-11th September, before I moved to France and had my ME status set up?
2. Will I need to declare the payments I received from the 1st-11th September (when I was physically in the UK and before my micro-entrepreneur status was set up in France) on my French chiffre d鈥檃ffaires for September? I鈥檓 guessing this is a 鈥榥o鈥� but I just want to be sure because I鈥檓 aware of the concept of dual tax residency etc.
3. I would also just like to double-check that it is possible to declare income earned from 12th September when I was physically in France on my French chiffre d鈥檃ffaires. I鈥檓 pretty sure this is an obvious 鈥榶es鈥� but wanted to check I can declare income in France when I also have a 鈥榮ole trader鈥� account open in the UK.
Thanks