The tax regime of a micro-enterprise
Micro-enterprise is by definition a social and tax regime specially designed for small individual businesses. It is subject to a flat-rate regime for the calculation of tax and the payment of social charges.
Perfect for self-employed people, it allows them to carry out their activities within a legal structure which ensures protection of their personal assets. This does not prevent the entrepreneur from remaining responsible for all acts carried out within the micro-enterprise. This social regime still constitutes today the simplest form of management for launching an individual activity.
Under what conditions can you create a micro-enterprise ?
The conditions to create a micro-enterprise are particularly simplified. One of the main conditions to be met to obtain micro-enterprise status is the turnover threshold. The turnover threshold to be respected varies depending on the type of activity ;
- €176,200 annual turnover excluding tax for the sale of goods and accommodation services
- €75,200 annual turnover excluding tax for services and liberal activities
If the turnover thresholds are exceeded over two consecutive calendar years, the advantages of the micro-enterprise regime are lost, you will therefore have to declare your activity under another tax regime.
How to create a micro-entreprise ?
The steps to set up a micro business are relatively simple. All you have to do is to make a declaration as an online micro-entrepreneur. When making this declaration, you must provide :
- A copy of a valid ID
- Proof of address less than 3 months old
- A sworn statement of non-conviction
This will trigger the registration of the activity with the NRS (National Register of Companies).
Registration allows you to obtain a SIRET code (Directory of Establishments Identification System) and an APE code (Main activity carried out) assigned by INSEE as well as a Kbis extract. This declaration must be made within a period not exceeding 15 days from the start of the activity.