Accountant for doctors in France: BNC, SELARL, 2035 and CARMF

Accountant for doctors in France: BNC, SELARL, 2035 and CARMF#

Accounting for a self-employed doctor in France is more than filing form 2035. It should secure revenue, expenses, CARMF, URSSAF, possible VAT exposure, vehicle costs, the choice between individual practice and SELARL, social protection, remuneration and long-term wealth planning.

This guide is for general practitioners, specialists, replacement doctors, sector 1 and sector 2 practitioners, collaborators, SELARL partners and medical practices considering a move from individual BNC to a company structure. It supports our pages for doctors, self-employed doctors and liberal professions.

Doctors must choose between BNC simplicity, SELARL structuring, social contributions, CARMF, VAT analysis, professional expenses and remuneration planning.

Self-employed doctors generally fall under BNC when practising independently. The controlled declaration regime uses form 2035 and records actual revenue and expenses. The choice should not be automatic. See our French 2035 guide.

Controls include: collected fees, bank reconciliation, retroceded fees, collaboration fees, mandatory social contributions, vehicle costs, rent, SCM allocations, fixed assets, mixed expenses and CARMF contributions.

Medical care is often VAT-exempt when the applicable conditions are met. However, some side activities may be taxable: expert reports, non-therapeutic services, rental income, teaching, products or specific services. Do not assume every flow is outside VAT.

Moving from individual BNC practice to SELARL may be relevant when profit is high, several doctors join, equipment is financed or a wealth strategy justifies a company. But SELARL adds commercial accounting, shareholder decisions, manager remuneration, corporate tax and social analysis. Read our French guide on moving from BNC to SELARL.

CARMF and social contributions are a major cash item. Provisional contributions can create timing differences when activity starts, grows quickly or declines. The official CARMF parameters for 2026 should be reviewed every year.

The underestimated risk for self-employed doctors is confusing profit, personal income and practice cash. Bank receipts may be high while social contributions, CARMF, income tax, equipment, replacements, rent and adjustments absorb a large share of cash.

Another risk is assuming that every medical revenue stream follows the same VAT or tax treatment. Side activities need individual analysis.

• impots.gouv.fr: 2026 form 2035-SD.
• impots.gouv.fr: taxable profit under IR or corporate tax.
• BOFiP: BNC controlled declaration.
• CARMF: doctor contributions 2026.
• Service-Public Entreprendre: medical practitioners.