Plan car contractor  

340,000 self-entrepreneurs in 2010  

Synthetic presentation of the status entrepreneur

The Act to modernize the economy No. 2008-776 dated August 4, 2008, Title 1, Chapter I introduces the status of the individual entrepreneur with autoentreprenor commonly known as the date of implementation on 1 January 2009.

This status is primarily aimed at people who do not necessarily want to create a corporation to exercise their new business and want to start or stop their self easily, whether you're a student, employee, officer, unemployed or retired.

Payroll and tax for example, are paid by a levy calculated on a monthly or quarterly sales.

No sales = no tax or social charges

Legal form:

Necessarily Sole Proprietorship (AR) (no minimum capital)
A single proprietorship per person (Including AE), but possibility of EI for each person of the same family.

The company will officially name your surname.But you can add a name.

Advantages:  

• Exemption from registration with the Register of Commerce and Companies SCR.(The professions are not covered by this exemption).
  Craftsmen are submitted for inclusion in the Register of Trades RM (since 2010). They remain, however, exempted from payment of registration fees and the course of preparation for the installation, which are subject artisans classics.
• Application of the tax and social micro-enterprises.
• And writing off extremely fast and simplified with the IHR (possible Internet)
• In addition to his principal residence, the individual entrepreneur may by a simple declaration to a notary to make all its elusive land and undeveloped to the extent they are not allocated to business use.
• The need for administrative authorization to use his home located on ground floor as a business premises is removed, including for commercial activity.

Accessibility:  

This status is available only to businesses with revenues up for 2010:  

• 80 300 euros HT   (80 000 in 2009) for an activity of sale of goods, works, supplies, food for take out or eat-in or an activity of providing lodging,
• 32 100 euros HT (32 000 in 2009) for services under the category of industrial and commercial profits (BIC) or non-commercial profits (BNC).

The period during which the entrepreneur can benefit from the micro-social conduct without turnover was 36 months (Act No. 2009-1646 of 24 December 2009, Article 71)

Social charges:  

• 12% for commercial activity.
• 21.3% for business services
• 18.3% for service delivery professionals affiliated with the Liberal CIPAV.

No deduction of fees or charges for the possible application of that percentage

Taxation:

If the condition derevenu maximum tax household is met, withholding quarterly or monthly (your choice) based on turnover, established at 1 January 2009 and equal to

• 1% case of companies whose principal business is to sell goods, articles, supplies and food to take away or eat in, or providing housing,  
• 1.7% for companies whose main activity is to provide benefits other than those under the threshold of 80,000 euros  
• 2.2% other services, taxable under the category of non-commercial profits (BNC).

No deduction of fees or charges for the possible application of that percentage

This option is only for people who have already opted for the micro-social.
If the condition of the household maximum income tax is not met the entrepreneur will be subject to the basic scheme of micro-enterprise, after deducting a sliding scale fee.

VAT Value Added Tax:  

Egory under the tax system of micro-enterprise self-contractor is not subject to VAT.

Business tax:

Taxpayers who opted for payment in discharge of taxes on income are exempt from business tax for a period of two years from the year following the creation of their company, which is actually three years without paying TP.The business tax will be replaced by the "territorial economic contribution" in 2010, a premium on value added and land tax.The self-contractors will be fully exempted from the contribution of value added and exempted from land tax for enterprises, the year of the creation of their business and the two following years.

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