FranceStack Tax & Payroll

{
  "type": "object",
  "required": [
    "annee_revenus",
    "situation_familiale",
    "enfants_a_charge",
    "cas_particuliers"
  ],
  "properties": {
    "parent_isole": {
      "type": "boolean",
      "description": "Required if single or divorced with at least one child: true if the parent lives alone with the children, without a partner (box T, parent isolé)."
    },
    "annee_revenus": {
      "type": "integer",
      "maximum": 2100,
      "minimum": 2000,
      "description": "Income year (année des revenus), e.g. 2025 for the return filed in 2026. Supported: 2024, 2025."
    },
    "cas_particuliers": {
      "type": "array",
      "items": {
        "enum": [
          "enfant_residence_alternee",
          "invalidite_ou_ancien_combattant",
          "personne_invalide_a_charge",
          "case_L",
          "enfant_majeur_marie_ou_charge_de_famille",
          "deces_conjoint_dans_annee",
          "domicile_outre_mer",
          "non_resident",
          "revenus_exceptionnels_ou_differes"
        ],
        "type": "string"
      },
      "maxItems": 9,
      "description": "Required. Special situations that apply, or [] if none: enfant_residence_alternee (alternating custody), invalidite_ou_ancien_combattant (disability or veteran card), personne_invalide_a_charge (disabled dependant), case_L (lived alone and raised a child alone 5+ years), enfant_majeur_marie_ou_charge_de_famille (attached married adult child), deces_conjoint_dans_annee (spouse died during the year), domicile_outre_mer (overseas department), non_resident, revenus_exceptionnels_ou_differes (exceptional or deferred income). Any listed situation is refused for free (HTTP 422)."
    },
    "enfants_a_charge": {
      "type": "integer",
      "maximum": 20,
      "minimum": 0,
      "description": "Number of dependent children fully or mainly in the household (minors, or adult children attached to the tax household). Do not count alternating-custody children."
    },
    "salaires_declares": {
      "type": "array",
      "items": {
        "type": "number",
        "maximum": 100000000,
        "minimum": 0
      },
      "maxItems": 2,
      "minItems": 1,
      "description": "Alternative to revenu_net_imposable: net taxable salaries declared by each filer in EUR, before the 10% standard deduction (one value, or two for a married/PACS couple). Salaries only; for other income use revenu_net_imposable."
    },
    "situation_familiale": {
      "enum": [
        "celibataire",
        "divorce_separe",
        "marie_pacse",
        "veuf"
      ],
      "type": "string",
      "description": "Marital status on 31 December of the income year: celibataire (single), divorce_separe (divorced or separated), marie_pacse (married or civil partnership, joint return), veuf (widowed)."
    },
    "nombre_parts_declare": {
      "type": "number",
      "maximum": 30,
      "minimum": 1,
      "multipleOf": 0.25,
      "description": "Optional cross-check: number of tax shares shown on the tax return or notice. If it differs from the computed number, the request is refused for free (HTTP 422)."
    },
    "revenu_net_imposable": {
      "type": "number",
      "maximum": 100000000,
      "minimum": 0,
      "description": "Household net taxable income in EUR (revenu net imposable, after all allowances, as shown on the tax notice). Give either this field or salaires_declares."
    },
    "nombre_declarants_65_ans_ou_plus": {
      "type": "integer",
      "maximum": 2,
      "minimum": 0,
      "description": "Required with salaires_declares: number of filers aged 65 or over on 31 December of the income year (0, 1 or 2), for the elderly allowance."
    }
  },
  "additionalProperties": false
}

{
  "type": "object",
  "required": [
    "activite",
    "chiffre_affaires",
    "periode",
    "annee",
    "date_debut_activite",
    "acre",
    "versement_liberatoire",
    "cas_particuliers"
  ],
  "properties": {
    "acre": {
      "type": "boolean",
      "description": "true if the entrepreneur was granted ACRE (reduced contribution rates for business creators)."
    },
    "mois": {
      "type": "integer",
      "maximum": 12,
      "minimum": 1,
      "description": "Required if periode = mois: month number 1 to 12."
    },
    "annee": {
      "type": "integer",
      "maximum": 2100,
      "minimum": 2000,
      "description": "Calendar year of the period. Supported: 2025, 2026."
    },
    "periode": {
      "enum": [
        "mois",
        "trimestre",
        "annee"
      ],
      "type": "string",
      "description": "Declaration period: mois (month), trimestre (calendar quarter) or annee (calendar year)."
    },
    "activite": {
      "enum": [
        "vente_marchandises_commercant",
        "vente_marchandises_artisan",
        "prestations_services_commercant",
        "prestations_services_artisan",
        "liberale_non_reglementee",
        "liberale_reglementee_cipav"
      ],
      "type": "string",
      "description": "Activity category: vente_marchandises_commercant (sale of goods, restaurants, lodging by a trader), vente_marchandises_artisan (resale of goods by a craftsperson), prestations_services_commercant (commercial services, BIC), prestations_services_artisan (craft services, BIC), liberale_non_reglementee (other services or non-regulated liberal profession, BNC), liberale_reglementee_cipav (regulated liberal profession under CIPAV, BNC)."
    },
    "trimestre": {
      "type": "integer",
      "maximum": 4,
      "minimum": 1,
      "description": "Required if periode = trimestre: calendar quarter 1 to 4."
    },
    "cas_particuliers": {
      "type": "array",
      "items": {
        "enum": [
          "activite_mixte",
          "location_meublee",
          "outre_mer",
          "alsace_moselle",
          "double_immatriculation_cci_cma",
          "cotisations_minimales",
          "conjoint_collaborateur",
          "sortie_regime_micro"
        ],
        "type": "string"
      },
      "maxItems": 8,
      "description": "Required. Special situations that apply, or [] if none: activite_mixte (several activity categories), location_meublee (furnished rental, holiday let, B&B), outre_mer (overseas department), alsace_moselle (craftsperson in Alsace or Moselle), double_immatriculation_cci_cma (registered with both CCI and CMA), cotisations_minimales (minimum contributions option), conjoint_collaborateur (collaborating spouse), sortie_regime_micro (turnover ceilings exceeded two years in a row). Any listed situation is refused for free (HTTP 422)."
    },
    "chiffre_affaires": {
      "type": "number",
      "maximum": 10000000,
      "minimum": 0,
      "description": "Turnover excluding VAT actually collected during the period, in EUR (chiffre d’affaires encaissé)."
    },
    "date_debut_activite": {
      "type": "string",
      "format": "date",
      "pattern": "^(?:(?:\\d\\d[2468][048]|\\d\\d[13579][26]|\\d\\d0[48]|[02468][048]00|[13579][26]00)-02-29|\\d{4}-(?:(?:0[13578]|1[02])-(?:0[1-9]|[12]\\d|3[01])|(?:0[469]|11)-(?:0[1-9]|[12]\\d|30)|(?:02)-(?:0[1-9]|1\\d|2[0-8])))$",
      "description": "Business start date (YYYY-MM-DD). Determines the ACRE period and the first-year chamber tax exemption."
    },
    "versement_liberatoire": {
      "type": "boolean",
      "description": "true if the entrepreneur opted for the flat-rate income tax paid with contributions (versement libératoire)."
    },
    "chiffre_affaires_n_moins_2_superieur_5000": {
      "type": "boolean",
      "description": "Required for trade and craft activities after the first calendar year: true if turnover two years before was at least EUR 5,000 (otherwise the chamber tax is not due)."
    }
  },
  "additionalProperties": false
}