Self-employed: expenses and mileage

Practical answers about travel, receipts and expenses for your business.

Country determines the rules. Language is independent.

Sources consulted :

Your questions, in practice · France

Can self-employed people use mileage rates?

In France, a self-employed professional taxed under the BNC controlled-declaration regime can elect the mileage scale subject to its conditions. For actual-profit BIC businesses, actual costs are the general rule; the fuel-only scale is a different scheme. A micro-business does not deduct mileage or other individual costs, which are covered by the standard allowance.

Official sources and reference period

Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.

These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.