A question for anyone out there in a similar situation. We have a contract with EDF for the sale of surplus PV energy which earns us money. As the PV install is over 3Kw the income has to be declared. Just started doing the return today (with the help of @graham wonderful guide 
) and it’s not obvious where this should be declared. Anyone any ideas ? Or am I missing something simple ?
A few years back, our local Tax Lady explained that they like to meet first-timers “in the flesh”.
This face-to-face session allows the person’s dossier to be opened and the various aspects of Worldwide Income can be discussed and correctly allocated.
Getting things started properly is in everyone’s interests… was her basic explanation.
(unsaid, but I felt she implied that she also needed to ensure they are who they claim to be etc, which is not fool-proof when done on-line… or even by post.)
simple doesn’t seem to apply on this year’s tax return 
It has become much more complex as I have been finding out as I wade through treacle to complete my relatively simple and modest pension income 
I haven’t seen any boxes so far which might apply to this aspect - indeed, the thought never occurred to me! Is it something that EDF actually declare in advance on your behalf if there is a tax requirement and thus appears in a discrete part of the return (like so many other receipts)? Might it be worth posing your question directly to your EDF councillor through your edf.fr login perhaps? I’m sure they would know.
Another thought is whether tax would actually apply to a private individual? I can see it might if this was done in a professional capacity… That would be a different log in to the tax site though…
Interesting find @Stella I’ll add it to my list of references, thanks.
Declare your income to the micro-enterprise regime (micro-BIC)
Income from the sale of electricity is considered as non-professional industrial and commercial profits. As such, you benefit from a reduction of 71% on the amount of income, with a minimum of 305 euros. If you have generated less than 305 euros from the sale of electricity, you will not be taxed.
Beyond 305 euros, only 29% of your earnings will be taxed at the rate of your tax bracket. . If the taxable income exceeds 61 euros then it is subject to a social levy of 15.5%. Otherwise, the collection of social security contributions is not made.
In this case, you must also use the Cerfa 2042C Pro form. The fields to be completed correspond to the line Taxable income related to the sale of goods and similar (Boxes 5NO/5OO/5PO).
If the turnover of micro-enterprises, set at 70,000 euros, is exceeded, you can keep the micro-BIC regime before switching to the simplified real regime if you still exceed the ceiling.
I wondered about that in my earlier post…
@hairbear are you so registered?
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I just Googled.
Mind you… I would like to have it confirmed by someone who’s “been there, done that”… perhaps last year… ??
Please, come out of hiding… wherever you are… and tell us how you reported your gains… 
From the references provided, perhaps not many private households have made sufficient gains to make them declarable 
Yep, fair comment, although I’m seeing more and more “huge/large” barns covered with panels… and often the house roof as well…
It’s a long-shot, but there might be someone with experience, who can chime in. 
(on the other hand, we might be giving someone heartfailure… ooops.)
But, I’m sure if someone has omitted to declare in the past… it will be OK… no need to panic.
I’m not. Never had a reason to be as we don’t have any other income apart from pensions. I was not aware of this, or informed by EDF or anyone else that this is how it was done. My earnings from the sale of electricity are below 305 euro. If Micro BIC is required for this, then what a monumental pain in the ar** for a few hundred euros per year.
Doesn’t that mean then you are clear not to declare it…
Snap… I was just thinking that…
What the page that @Stella quotes says is
“If you have generated less than 305 euros from the sale of electricity, you will not be taxed.”
That says you won’t be taxed, not that it shouldn’t be declared. That could be an important distinction.
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Frankly, if I can’t speak with someone to ask the question… I’d send a message via the Impots site…
and, failing that… I’d mention “I’ve gained this sum and I have no idea where to put it, please can you tell me” in the Additional Info box when making my online Declaration (similarly for someone doing the Paper declaration…)
Yes, that’s exactly what we were are about to do. Great minds as they say 
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Equally, the reference linked to suggests where you place the income if your are a micro-BIC and following that where you place the income in the event you are a régime du réel simplifié
Dans ce cas, vous devez également utiliser le formulaire Cerfa 2042C Pro. Les champs à remplir correspondent à la ligne Revenus imposables liés à la vente de marchandises et assimilés (Cases 5NO/5OO/5PO).
La déclaration des revenus est à effectuer sur le formulaire 2042C Pro.
So, again the question earlier… “@hairbear are you so registered” in order to enable you to declare it appropriately?
- Just an additional note about the 2042C Pro… the online version of 2042C has been amalgamated (it seems) with the main declaration de revenus on the particulier submission so you may not be able to find it if doing this online.
My answer above was
“I’m not”
Apologies, I missed it.
Well then, therein lies the dichotomy.
If you’re not registered (and should be) with such a small income from EDF would that income be effectively negated by having to pay local business taxes (CFE?) in your commune.
I have to confess that we considered installing PV panels on our massive 20+m garage/stockage mono roof which faces due south but if we did so, I would want it to be for our personal use without considering the sale of any excess to EDF. I’m sure that’s possible although I do recall in the past something about it being a requirement to do so. Not sure if that was a condition of the “loan” facility for expensive installations or a generalised requirement but either way, it discouraged us since another layer of fiscal requirement seemed disproportionate in our retirement.
Since you are not registered, you do not have access to sections 2042C pro that I can see so you can do no more than ask the fisc (perhaps in the messagerie on the opening page) where you can declare the income given that, if less than 305€ which would be untaxable if declared in the right place, if declared elsewhere might not be recognised as such and attract tax.
Hence the dichotomy…
I have a 6kW solar panel installation.
I have not had any problem accessing the relevant page for declaration. I declare online.
I just tick Revenus industriels et commerciaux non professionnels Autres que les locations meublées non professionnelles under the Déclarations ANNEXES in Étape 3 Revenus et charges
For the last six or more years I have declared the income, after the 70% abattement (which is then about 750€) in 5HY . I also just give my name and address under IDENTIFICATION DES PERSONNES EXERÇANT UNE ACTIVITÉ NON SALARIÉE on the previous screen.
There has never been any query.
I assume EDF-OA report the payments they make to the revenue?
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