Guide to Auto-Entrepreneur status

Description:

Régime micro-social

Social charges under this status will be set at 12% of turnover for commerce, 18.3% for professionals and 21.3% for services, and there are flexible payment terms of monthly or quarterly depending on earnings.

 

Régime micro-fiscal

This relates to tax, where a business can declare turnover monthly or quarterly, and pay a percentage in tax, 1% for selling goods or providing accommodation, 1.7% for services and 2.2% for professions.

 

Eligibility to change

People who are already registered under the existing micro-entreprise regime will be able to swap to the new system, and those under a ‘réel' system may be eligible if they have been below the turnover thresholds for two years, although the latter will require that you notify the tax office in writing by recorded delivery.  To change to the new system, businesses will have to write to both their caisse RSI and tax office.

 

The new scheme is ideal for those people who want to do part-time work, pensioners who want to supplement their income and others who want to test out a business idea with the minimum risk.

 

 

Translator Alison Morton (PBSS Translations) has produced a full English translation of the official pme.gouv.fr guide.

 

**Legal note from Alison Morton (PBSS Translation which has now been replaced by LifeLine Language Services)

Please note: Whilst we have taken every care to provide an accurate translation, we must advise you that we will not accept any liability arising from any legal process or the results of any legal process to which this document refers. The original language text remains definitive in event of dispute.