URSSAF and VDI Declarations: Everything You Need to Know

Would you like to offer your services to a company as a VDI, but have questions about the independent seller status or tax level?

Who can become a direct seller? How do you start a direct selling activity? How do you declare your income to the tax authorities or URSSAF? Elora, a company specializing in home fashion sales, tells you more.

Key takeaways for now

• An accessible and flexible status: the VDI profession can be practiced freely, as a main activity or alongside another job.

• Simplified formalities: your turnover and income declarations are made directly online via official platforms.

• Lighter taxation: you benefit from an advantageous standard deduction when making your annual tax declaration.

• Tailored support: at Elora, your administrative procedures remain smooth thanks to teams who guide you every day.

A few reminders about the VDI activity

The independent direct seller has a self-employed status.to-enpreneur. To do this job, they have created their own micro-enterprise. Depending on whether or not they have registered with the Trade and Companies Register (RCS), they may be affiliated with the self-employed workers' scheme or the general Social Security scheme. The VDI role can be their main activity or combined with a salaried position in a company. In addition, they generally work directly from home, which saves on transport costs. They benefit from Social Security coverage, just like an employee.

The self-employed status offers many advantages, especially in terms of taxes. The VDI does not need to present a balance sheet and benefits from a standard deduction when declaring the turnover achieved.

The impact of the status on VDI retirement is another important point to consider.

Declare your turnover to URSSAF

Every month or quarter, self-employed workers must declare the turnover they have generated to URSSAF. To do this, they simply enter the corresponding amount in the online form provided. URSSAF then calculates the social contributions owed by the VDI, and the VDI can authorize direct payment from the platform. Please note that in some direct sales companies, the HR department manages the declaration and payment of social contributions on behalf of the sellers. Be careful: declaring your turnover to URSSAF does not exempt the VDI from filing an income tax return. Also, be aware that the independent worker only charges VAT once a certain income threshold is reached.

Prepare your income tax return

If you work or wish to work in direct sales, please note that it is mandatory every year in May to complete your income tax return. This process allows the tax office to calculate the taxable income of an independent worker and to collect the amount due for income tax. Since VDI taxation is simplified, you can fill out the form on the tax website independently or use the services of a professional.

Before you start, it’s essential to know whether you are registered under “industrial or commercial profits” (BIC) or “non-commercial profits” (BNC) and to have all your identification details with you (address of your registered office/tax residence, whether it’s your home or an office, SIRET number, etc.).

You also need to calculate the total turnover achieved during the previous year if you are already under VDI status. Once your income has been calculated and your status verified, download the document "2042-C Profor self-employed professions. Please note that if you work with several companies, it is essential to include all your income on your tax return. Tax can, of course, be deducted monthly, just like for an employee.

Which section should you fill in to declare VDI income?

If you want to become a home sales consultant, be aware that there are two scenarios when it comes to declaring your income.

• If your work as a VDI is carried out regularly with the aim of generating income, fill in the section “Professional industrial and commercial income” and box 5KO (or 5LO) “goods sales” on the tax form.

• If your activity as an independent home sales consultant is occasional, fill in the section “Other non-professional industrial and commercial income” and box 5NO (or 5OO) “goods sales” on your tax return.

A tax allowance may be applied after you submit your declaration.

Declare your commissions

As a home sales consultant, you earn commissions on your sales volume and on the sales made by your team members. At Elora, the VDI contract offered is that of VDI agentA commission is set and paid to you based on your sales.

• If your VDI work is regular, declare the amount of your income in the section “professional industrial and commercial income,” in box 5KP (or 5LP) “service income.”

• If you have chosen to be a VDI occasionally, declare this amount in the section “other non-professional industrial and commercial income,” in box 5NP (or 5OP) “service income.”

Please note that some companies offer buyer-reseller contracts, which, unlike the agent contract, require the VDI to purchase the collection in advance before presenting it to clients.

Would you like to know more about the profession of independent home sales consultant before starting your activity? Do you want to find out what benefits a VDI enjoys when working for Elora? Are you looking to collaborate with a brand that helps you grow your sales by providing training? Contact the Elora team now by filling out the form on the Contact page of our website.

Learn more about the profession of Fashion Consultant Elora (Fashion Consultant).