France: definition of "Earnings"

[Richard2661]

Hi there, two relatively straightforward questions that I'm struggling to find an answer to.

1. What is the France definition of "Earnings" (under micro-BIC)? So if I receive EUR 300 in rental + charge a EUR 90 Cleaning Fee and AirBnB charge 3% (+ 20% VAT) = EUR 14.04 is the definition of "Earnings" (under micro-BIC) EUR 390 or EUR 300 or EUR 375.96?

I assume it's EUR 390 (to which the 50% standard deduction applies), but I just wanted to be sure not to over-report Earnings.

2. If I have a booking 30 December 2022 to 1 January 2023 and then receive the net proceeds in calendar 2023 I assume I just wait and report it all in 2023, rather than do some sort of pro-rata thing?

Thanks in advance.

[Joelle43]

Hello @Richard2661 

You might be better off asking in the French CC where you have some hosts who have an amazing amount of knowledge on the legal side of hosting in France.  Here is a tutorial written by @Zoe27  that will answer, I hope some of your questions:

https://community.withairbnb.com/t5/Développer-votre-activité/Tutoriel-Déclarer-ses-revenus-Airbnb-a...

Joëlle

[Richard2661]

Thank you so much @Joelle43 ... the answer to my first question was (using my example) EUR 390 - the rental, the Cleaning fee, and the AirBnB host charge. I will email Zoe directly for my second question. Super helpful.