Auto-entrepreneur and taxes: the duration of the elongated option

By fashionlifeshopping 18/06/2022 886 Views

The auto-entrepreneur is subject, according to his income, to the tax regime of micro-enterprise for the payment of his taxes and to the micro-social regime for the payment of his social contributions.The possibility of choosing your tax regime is extended by several months.

[Update of Monday January 17, 2022 at 6:31 pm] The 2022 finance law sets up an extension of the deadline to choose its tax regime for micro-entrepreneurs.The deadlines are set on the last day of filing the tax declaration of the results of the financial year, either in practice May or June of the following year.Previously, the limit was set in February of the year of income.

Pour ses impôts, l'auto-entrepreneur doit faire son choix entre deux options au moment de sa déclaration d'activité. Il a la possibilité d'opter soit pour le régime fiscal classique avec application du barème progressif de l'impôt sur le revenu, soit pour le prélèvement libératoire de l'impôt sur le revenu. En revanche, l'auto-entrepreneur est en franchise de TVA : il ne peut ni la facturer ni la récupérer.

The self-employed and the micro-enterprise tax regime

Provided that the turnover actually collected during the calendar year does not exceed, for the 2022 declaration made on the revenues of 2021, 176,200 euros for the activities of trade and supply of housing (hotels, roomsHosts, rural lodgings classified as tourism furnished furniture, tourism furnished) or 72,600 euros for services and liberal professions under BNC or BIC, the self-employed can choose the simplified micro-fiscal diet.

S'il choisit le régime fiscal de la micro-entreprise, l'auto-entrepreneur devra alors se soumettre à l'impôt sur le revenu dans la catégorie des bénéfices industriels et commerciaux (micro-BIC) s'il exerce une activité commerciale ou artisanale, ou à l'impôt sur le revenu dans la catégorie des bénéfices non commerciaux (micro-BNC) s'il exerce une activité libérale. Le montant de l'impôt à payer par l'auto-entrepreneur est calculé à partir du bénéfice forfaitaire déterminé par l'administration fiscale et des autres revenus du foyer fiscal qui sont soumis au barème progressif par tranches de l'impôt sur le revenu.

When declaring its taxes, the self-employed must simply provide information on the additional income declaration n ° 2042C the amount of its turnover (BIC) or its revenue (BNC), as well as its most and less-values from the transfer of goods allocated to the exploitation.

Auto-entrepreneur et impôts : la durée d'option allongée

The tax administration determines the taxable profit by applying to the turnover declared a lump sum reduction of:

The minimum reduction is 305 euros.For mixed activities, the abatements are calculated separately for each fraction of the turnover corresponding to the various activities carried out.The minimum deduction is then 610 euros.

By default, it is the withholding tax that applies.Revenues from the activity of micro-entrepreneur gives rise to a payment of contemporary deposits taken from the bank account monthly or quarterly.

But the micro-entrepreneur can also opt for a liberating payment of income tax which makes it possible to pay, in a single social and fiscal payment, both income tax and compulsory contributions.This option is however only available for micro-entrepreneurs whose reference tax income of year N-2 is less than or equal to a threshold calculated according to the family quotient (in 2020 for an application in 2022, 27 510euros for a single person, 51,420 euros for a couple, 64,275 for a couple with a child, 77,120 euros for a couple with two children).

The effective rate of the liberating payment applicable in 2022 is 13.8% for the activities of purchase/resale of goods, sale of foodstuffs to consume on site and accommodation services (BIC) (1% for taxes, 12, 12,8% for social security contributions);23.7% for artisanal and commercial services (BIC/BNC) (1.7% for taxes, 22% for social security contributions);24.2% for liberal activities (2.2% for taxes, 22% for social security contributions).

The option for the release of income tax is not always advantageous for the auto-entrepreneur.It is up to him to choose the most advantageous tax regime with regard to the situation of his self-enterprise.

If it exceeds the thresholds of the micro-fiscal diet, the self-employed is automatically subject to the real tax regime.If it is below the thresholds, he can still choose the real tax regime.For this, it has until the last day of filing the tax declaration of the results of the financial year, either in practice May or June of the following year.

Self-employed and the simplified micro-social diet

A condition que le chiffre d'affaires effectivement encaissé au cours de l'année civile ne dépasse pas, pour la déclaration de 2022 faite sur les revenus de 2021, 176 200 euros pour les activités de commerce et de fourniture de logement (hôtels, chambres d'hôtes, gîtes ruraux classés en meublés de tourisme, meublés de tourisme) ou 72 600 euros pour les prestations de service et les professions libérales relevant des BNC ou des BIC, l'auto-entrepreneur peut choisir le régime micro-social simplifié. Ce dernier permet à l'auto-entrepreneur d'être soumis au régime général, au même titre que les salariés. Les cotisations et contributions sociales sont assises sur le chiffre d'affaire ou les recettes assurées.

The entrepreneur must declare his turnover monthly or quarterly (according to his choice) to allow the calculation of social contributions and contributions.Entrepreneurs under the tax regime of the micro-enterprise do not have to transmit the Social Declaration of the self-employed annually (DSI).

The rate of social and fiscal levy depends on the type of activity carried out by the auto-entrepreneur: 12.8% for the sale of goods and supply of accommodation, 6% for the rental of furnished accommodation housing, 22% inThe other cases, to which we must add the contribution to vocational training.

The micro-social regime allows the micro-entrepreneur to benefit, compensation in the event of illness or maternity, access to vocational training (however, to benefit from it, it must pay a contribution), rights to the rights, depending on the amount of contributions paid, but not to receive compensation paid by Pole Emploi for unemployment.

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