Micro-entrepreneur calendar: what to do in November 2026
November is when many micro-entrepreneurs first meet a tax that never comes by post: the CFE. On top of that come the usual declaration for monthly filers, the services declaration to customs for anyone working with EU companies, and a few deadlines for those who started their business this year. Everything is listed by date, with the terms explained and links to our detailed guides.
This is a news piece from our “Month calendar” series. It lists deadlines and is not tax advice. Dates were checked against douane.gouv.fr, impots.gouv.fr, service-public.gouv.fr and autoentrepreneur.urssaf.fr on 14 October 2026.
Turnover declaration: only if you file monthly
By 30 November (Monday) you declare and pay your October turnover — in your account on autoentrepreneur.urssaf.fr or in the URSSAF app. You declare what actually reached your account, excluding VAT (TVA).
Started less than three months ago? Your first declaration is only due after 90 days of activity, and it covers all your turnover from day one. If you started in August or September, you may have no October declaration — your URSSAF account shows the exact date of your first one.
If you file quarterly, there is nothing to declare in November: the next declaration covers October–December and is due by 31 January 2027. According to URSSAF, that is also the deadline for changing your filing frequency for 2027 — details in our news piece on the third-quarter declaration.
CFE: the notice arrives in November, payment by 15 December
The CFE (cotisation foncière des entreprises) is a local business tax based on the premises where you carry out your business. Almost everyone pays it, including people who work from home — in that case it is based on your home address.
Does it apply to you this year?
- Started in 2026 — no notice: the CFE is not due in the year you set up. But you must file form 1447-C-SD by 31 December, see below.
- Started in 2025 — your first notice will most likely arrive this November. In the second year the tax base is halved, so the amount is lower than it will be later.
- Turnover of €5,000 a year or less — no minimum CFE contribution. It is based on previous years’ turnover, not the current year’s.
Where to find the notice. Only in your professional account (espace professionnel) on impots.gouv.fr: “Consulter” → “Avis C.F.E.” (menu names sometimes change — look for the word “Avis”). This is not the account where you file your personal income tax (espace particulier), and not your URSSAF account. If you don’t have a professional account yet, set it up now: the activation code comes by post and takes a few days. Not having an account does not exempt you from the tax or from the late-payment surcharge.
- Payment is due by 15 December 2026 (Tuesday), online only — from the account or by direct debit; cheques and cash are not accepted. Late payment adds a 5% surcharge.
- Direct debit on the due date (prélèvement à l’échéance) can be set up until 30 November — in the account, in the payment section, or by phone on 0809 401 401 (weekdays, 8:30–19:00). After that date, your only option is to pay online yourself.
Why the first notice so often comes as a surprise — see our guide to micro-entrepreneur surprises, point 3.
DES: by 13 November if you work with EU companies
The DES (déclaration européenne de services) lists services you provided to companies in other EU countries. There is no tax to pay: it is an information return, filed on the French customs website (douane.gouv.fr).
If in October you provided a service to a company in another EU country, or received an advance payment from one, you file between 1 and 13 November — the deadline set in the official customs calendar. Private clients and companies outside the EU are not included. If you had no such services, there is nothing to file: there is no “nil” DES.
A step-by-step walkthrough with screenshots is in our DES guide.
If you started your business in 2026
- Versement libératoire — paying income tax as a fixed percentage of turnover together with your URSSAF contributions, instead of once a year. It is open to you if your household’s reference tax income (revenu fiscal de référence) for 2024 is no more than €29,315 per household tax share (part fiscale). A new business can opt in until the last day of the third month after the month it was set up: August start — by 30 November, September — by the end of December (service-public’s example gives 30 December), October — by 31 January 2027. For established businesses, the 2027 deadline was 30 September.
- ACRE — a reduction in social contributions in the first year. Not everyone gets it: the conditions are on the URSSAF site and in our guide. You apply within 60 days of your activity start date: started on 15 September — apply by 14 November. How to apply is in our URSSAF guide.
- Form 1447-C-SD — the initial CFE declaration. It goes to your business tax office (SIE — the tax office for your business address, shown in your professional account) by 31 December of the year you set up. Find the form by searching its number on impots.gouv.fr and file it by post or through the secure messaging in your professional account. Do it in November rather than on New Year’s Eve.
Public holidays: 1 and 11 November
In 2026, All Saints’ Day (1 November) falls on a Sunday and Armistice Day (11 November) on a Wednesday. If clients come to you, set special opening hours on your Google listing: otherwise it will show “open” and a client will find the door closed. How to do it is in our Google Business Profile guide.
Your November checklist
- Check you can log in to your professional account on impots.gouv.fr. If not — set it up.
- File the October DES by 13 November if you had business clients in the EU.
- Set special hours for 11 November on your Google listing.
- Find the CFE notice in your account and set up direct debit by 30 November.
- File your October declaration by 30 November if you file monthly. Set up less than three months ago — check the date of your first declaration in your URSSAF account.
- Set up between August and October — decide on the versement libératoire before your deadline.
- Set up in 2026 — file the 1447-C-SD without waiting for December.
Information as of 14 October 2026. Sources: DES calendar on douane.gouv.fr; service-public, CFE; impots.gouv.fr (notice, payment, direct debit); articles 1731 and 1731 B of the French General Tax Code (CGI) (5% surcharge); service-public, versement libératoire; service-public, ACRE; URSSAF FAQ. The tax administration has not yet published a dedicated announcement on 2026 CFE deadlines — if a date changes, we will update this article.
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