To monetize your YouTube videos and receive your payments, you need to associate an approved AdSense account with your YouTube channel. Since Google Adsense revenue comes from Ireland, you will also need an intra-EU VAT number on your invoices in order to receive payments from Google. Follow our guide in 4 steps !
1. Get your intra-community VAT number
The intra-community VAT number is an individual number assigned to persons liable for VAT (including self-employed persons) who carry out sales transactions or services within a member state of the European Union.
Do you have an intra-community VAT number ? You must request one from your business tax department (SIE) in order to be able to report the financial flows between Google Ireland and you to French customs.
To find out which one you depend on, consult the EIS directory.
2. Reporting your income on ProDouane
This declaration makes it possible to control VAT taxation on intra-community services. It must be sent to the customs administration, which is responsible for collecting it.
To do this, you need to create your account on the pro douane website. Once you have activated your account, you will be able to report your transactions with Google Ireland on a monthly basis in the Section DES (European Service declaration).
Did you know ?
Since January 1, 2010, French companies providing services to companies established in other member states of the European community (here Google Ireland), must draw up a "European services declaration" (ESD) that will summarize the operations carried out under penalty of a fine (€700 per month penalty).
4. Reporting your income to the URSSAF
Once the teledeclaration on the site Pro Douane has been made, you will then have to declare your turnover every month or quarter (depending on the option chosen) on autoentrepreneur.urssaf.fr
You will then pay 22 % of your AdSense income as Social Security contributions to the URSSAF (unless you benefit from the ACRE).
4. Reporting your income to tax
Once completed, and depending on the tax option chosen when reporting your business, you will have to report your self-employed income (AdSense et al.) :
If you have opted for a tax-free payment , your tax will be levied at the same time as your Social Security contributions, at a rate of 2.2% of your turnover. Careful, you won't have to pay a second time !
If you have retained the traditional tax system (source deduction): your income will be taken into account for the calculation of your future instalments.
In all cases, you will have to complete form 2042 C PRO when you file your annual income tax return.