Look for The Taxes in the Micro Enterprise Regimes

The micro-enterprise regime is characterized by great simplicity. However, in some cases, the entrepreneur may be required or forced to change plans. The modification of the regime may therefore be compulsory or result from a voluntary decision by the micro-entrepreneur. Here are the possible motivations for a microenterprise regime change.

Why change micro enterprise regime

The development of the activity leads to a change of regime

A single case can force a micro-entrepreneur to change status exceeding the revenue ceilings of the micro regime. Thus, when it achieves a turnover greater than the thresholds provided for two consecutive calendar years, it necessarily changes regime on January 1 of the third year. It then automatically switches to a real tax regime:

  • The simplified tax regime if it carries out a commercial, industrial or craft activity
  • Or the controlled declaration regime if its activity is of a non-commercial (liberal) nature

The threshold is 176,200 euros for sales of merchandise, objects, supplies of food to take away or to consume on site, or accommodation services. For all other services, commercial and liberal, it stands at 72,500 euros.

Remember that VAT liability is no longer a cause for exclusion from the micro regime. In fact, the revaluation of the thresholds of the micro regime was not followed by a revaluation of the thresholds of the deductible based on VAT. Consequently, a micro-enterprise can become liable for this tax and continue to benefit from the micro-BIC or micro-BNC. Make all the calculation there with the use of the tax return calculator.

Other cases that may cause a change in the micro regime

Three other situations can be at the origin of a change of micro-enterprise regime. They generally result from the will of the micro-entrepreneur. Here, therefore, the change is not compulsory. It is wanted.

The micro-entrepreneur plans to associate

The micro-entrepreneur must necessarily remain alone in his structure. It cannot accommodate other people, except employees. Thus, if he wishes to associate, he must necessarily change his legal status.

He then has no choice but to form a company. Several legal forms exist: limited liability company (SARL), anonymous (SA), simplified joint stock company (SAS), collective name (SNC), liberal exercise (SEL).

The micro-enterprise faces many costs

The micro regime (micro-BIC or micro-BNC) is based on a very simple principle: the declaration of receipts collected. URSSAF calculates the social contributions of the micro-entrepreneur according to his turnover. The tax administration applies a standard deduction to this turnover and subjects the remainder to the progressive scale of income tax.

Thus, when the micro-enterprise encounters significant expenses, it is sometimes more interesting to opt for a real tax system (see above). This situation appears when the amount of costs and charges exceeds 34% of turnover (non-commercial services), 50% (commercial and craft services) or 71% (sales and similar).

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