Costs and bookkeeping for VTC and taxi drivers in France
What you must record, keep and declare depends first on your tax regime: the micro flat rate or actual costs.
Checked by Radif Partners · Editorial policy · Method and sources
A French VTC or taxi driver’s bookkeeping duties depend on the tax regime. As a micro-entrepreneur providing a service, you keep a takings ledger (livre des recettes) showing, day by day, the amount, source and payment method of each receipt with references to the supporting documents; no purchases register is required (service-public, page F36018). You declare turnover monthly or quarterly, keep records for 10 years and open a dedicated bank account once turnover tops €10,000 two years running (page F23266). Costs are not deducted: income tax applies a flat 50% allowance to turnover. Under the simplified real regime, open up to €286,000 of service turnover, you keep full accounts, file tax return 2031 with its schedules and deduct actual costs: vehicle, fuel, insurance, servicing and platform commission. Taxi drivers also issue receipts to passengers.
Taxable profit: micro allowance or actual costs?
The lower of the two
actual costs
| Taxable profit under micro (allowance) | €30,000 |
| Taxable profit under the real regime | €26,000 |
| Difference in taxable base | €4,000 |
Income tax base only: social contributions follow other rules.
Two approaches: flat rate or actual costs
A self-employed driver does not keep the same books as a micro-entrepreneur as on the real regime. Under the micro scheme the tax office ignores spending: it applies a 50 % flat allowance to turnover for income tax, and Urssaf, the social contributions collector, takes a percentage of takings. On the real regime every documented cost reduces profit, and so tax and contributions. It is more work, but it is the only way heavy costs count.
The calculator at the top of the page compares the two taxable bases from your turnover and actual costs. For social contributions and VAT, which follow other rules, the comparison on the VAT for VTC and taxi drivers page goes further.
As a micro-entrepreneur: the takings ledger
For a service provider, one record is compulsory: the takings ledger. According to service-public page F36018, it lists receipts in date order, separates cash from other payments, and shows for each one the client, amount, date, method of payment and references of the supporting documents. The purchases register is required only for selling goods or providing accommodation.
| Duty | Rule | Source |
|---|---|---|
| Takings ledger | date order, client, amount, date, payment method, document | F36018 |
| Purchases register | not required for a service business | F36018 |
| Turnover declaration | monthly or quarterly, even when zero | F23266 |
| Penalty per missed declaration | €60.10 | F23266 |
| Dedicated bank account | once turnover exceeds €10,000 for 2 years running | F23266 |
| Keeping records | 10 years after the year end | F23266 |
Page F23266 also flags the e-invoicing reform: micro-entrepreneurs must be able to receive electronic invoices since 1 September 2026 and will have to issue them from 1 September 2027. For a driver who bills companies, hotels or agencies, that means choosing an invoicing tool now.
On the real regime: full accounts
The real regime applies above the micro threshold, €83,600 of service turnover in 2026, and can be chosen below it. For services, the simplified real regime runs up to €286,000 of turnover, with the standard real regime above (page F37396). According to page F32919, a business on the simplified regime files return no. 2031 and schedules 2033-A to 2033-G each year; on the standard regime, form 2031 with tables 2050 to 2053, 2059-F and 2059-G. You cannot move back to a lighter regime simply by opting.
In practice, a driver on the real regime records every receipt and expense, keeps every invoice, tracks depreciation on a car they own, and closes annual accounts. Most hand the bookkeeping, or at least the review, to a chartered accountant (expert-comptable), whose fees are themselves a business cost. Accounts and returns are in French, so a bilingual accountant can be worth the search.
A driver’s costs on the real regime
Taxable profit is turnover minus costs. Page F32919 refers to general expenses of all kinds and pay matching work actually done. For a VTC or taxi driver the usual items, each backed by an invoice, are:
- the vehicle: rental or long-term lease payments, loan interest, or depreciation if you buy it;
- fuel or charging, plus tolls and parking paid during jobs;
- insurance for carrying passengers and professional liability;
- servicing, tyres and cleaning;
- platform or booking-service commission, where your turnover is the price the passenger paid;
- trade-specific costs: card renewal, the continuing training course, register fees, vehicle markings, and licence rental for a taxi tenant;
- running costs: phone plan, invoicing software, accountant, bank charges.
The tricky part is mixed use. A car or phone also used privately is deductible only for its business share; a mileage log or a record of jobs backs that share up.
Platform commission: a cost or lower turnover
A platform VTC driver can look at the business in two ways: turnover is the fare the passenger paid and commission is a cost, or turnover is only what the platform pays out. The choice changes turnover, and therefore the micro threshold, the VAT exemption threshold and micro contributions. It depends on the platform’s contract and how it invoices. The net income calculator offers both bases; if in doubt, ask your accountant or the business tax office in writing.
Taxis: passenger receipts
Taxi drivers have one more duty. According to service-public page F22127, the driver issues a receipt for any fare of at least €25 including VAT, and on request below that, and keeps a copy for 2 years. Those copies are the backbone of the takings ledger: each fare has its supporting document, cash fares included.
A routine that takes an hour a week
- Daily: note off-platform jobs and keep receipts or invoices.
- Weekly: match platform statements and the bank account against the ledger.
- Monthly: file fuel, servicing, insurance and vehicle invoices.
- Monthly or quarterly: declare turnover as a micro-entrepreneur, or send documents to the accountant on the real regime.
- Yearly: check turnover against the thresholds and rerun the micro versus real comparison.
Choosing the legal structure itself, micro, sole trader, EURL or SASU, is covered on the VTC business structure page. To see what costs leave at the end of the month, see also VTC driver earnings and taxi driver pay.