When launching a new activity, the entrepreneur must select his tax options on the declaration of creation of the company (form P0 or form depending on the case). The business creator has the choice between several tax regimes and he must first select the category to which his activity falls, namely BIC or BNC. Use the tax calculator for the best result.
BIC or BNC, differences and distinction
How to distinguish between BIC and BNC?
- For craft, industrial and commercial activities, as well as furnished rental activities, the principle is simple: the company falls under the category of BIC, Industrial and Commercial Profits.
- When exercised in a professional capacity, the following activities are assimilated to commercial activities (and therefore taxable in the BIC category), the activities of real estate agents, property dealers and developers.
- BNC, Non Commercial Profits, concern liberal activities, income from charges and offices, as well as activities which do not fall under any other category.
Definition of liberal activity:
A liberal professional is a person exercising on a regular basis, independently and under his responsibility, an activity of a generally civil nature whose purpose is to ensure, in the interest of the client or the public, mainly intellectual, technical or care services implemented by means of appropriate professional qualifications and in compliance with ethical principles or professional deontology, without prejudice to the legislative provisions applicable to other forms of self-employment. (Law n ° 2012-387 of March 22, 2012).
Sometimes, the distinction between BIC and BNC can be particularly delicate for certain liberal activities. From a fiscal point of view, an activity is of a commercial nature if the importance of the labor force employed, the material means used and the capital invested is such that the activity proceeds more from speculation on these different elements than from the exercise of an art or science.
If in doubt about the nature of the profits from your future activity (BIC or BNC), we advise you to ask your accountant or to question the tax authorities in writing.
Here are some activities that fall under the responsibility of BNC, insurance agents, commercial agents, lawyers, accountants, doctors, dentists, surgeons, veterinarians, auditors, architects, management consultants assets, IT service providers when the activity consists predominantly of intellectual services.
What are the differences between BICs and BNCs?
The differences in tax regime
BICs and BNCs do not operate in the same way when it comes to tax regimes. These two categories allow the professional to benefit from the micro-enterprise regime provided that they do not exceed the revenue threshold provided for by law. On the other hand, when the professional is taxed according to his actual profit, he notes:
- The controlled declaration regime , when it falls under the BNC category,
- The real simplified tax regime or the real normal tax regime, when it comes under the BIC.