My wife is an English teacher and works as an Auto-Entrepreneur. She occasionally needs to buy materials such as text books, I understand that as an Auto-Entrepreneur she cannot claim the VAT, but I see there is a box for tax deductions in the on-line tax form she fills in but I've not been able to find a clear guide to what is tax deducible. Could she offset the cost of text books against the tax she pays? Or any pointers to pages describing what is tax deducible (in french is fine too)?
Thanks,Robert

Your wife really needs to get advice from her local tax office, as it all depends upon which system she is using. If she is using the micro entrepreneur, she cannot claim tax and, I believe, allowances are not claimable, as the system is supposed to allow for it. However, I am certainly not an expert in this matter and I may have it wrong.
Good luck!

Thanks for the advice, I'll contact my tax office.
Robert

Robert as far as I understood, with the Auto Entrepreneur scheme you can not have any deductions...sadly.
If it turns out rules have changed and you find out differently,do share the good news !

Jim

Agree with all the other replies - you cannot deduct expenses and you pay charges based on turnover, not profit - good info in English can be found here: http://paris.angloinfo.com/countries/france/autoentrepreneur.asp