Tax regime for micro-company
Verified 13 May 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister), Ministry of Finance
A micro-entrepreneur is in principle subject to the so-called ‘micro-tax regime’. This scheme can be organized around the withholding tax or the lump sum payment (optional).
The micro-entrepreneur is also subject to the micro-social diet as regards its social contributions.
Thresholds of the micro-tax system
To be subject to the micro-company regime at 1er January of a year N, the turnover HT: titleContent carried out in calendar years N-1 or N-2 must not have exceeded a certain threshold.
The micro-fiscal regime is therefore not applicable in N if this threshold is exceeded 2 consecutive years, in N-1 and in N-2.
This threshold varies in particular according to the nature of the activity carried out (BIC or NCB).
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Commercial activity and accommodation, excluding furnished tourist accommodation (BIC)
The micro-company tax regime (micro-tax regime) may be applicable to income received in 2026 if the turnover HT: titleContent in calendar year N-1 (2025) or N-2 (2024) did not exceed €203,100.
Service Delivery Activity (BIC)
The micro-company tax regime (micro-tax regime) may be applicable to income received in 2026 if the turnover HT: titleContent in calendar year N-1 (2025) or N-2 (2024) did not exceed €83,600.
Tourist Furniture Rental Activity (BIC)
Furnished tourism classified and bed and breakfast (BIC)
The micro-company tax regime (micro-tax regime) may be applicable to income received in 2026 if the turnover HT: titleContent in calendar year N-1 (2025) or N-2 (2024) did not exceed €83,600.
Furnished tourism not classified (BIC)
The micro-company tax regime (micro-tax regime) may be applicable to income received in 2026 if the turnover HT: titleContent in calendar year N-1 (2025) or N-2 (2024) did not exceed €15,000.
Liberal Activity (BNC)
The micro-company tax regime (micro-tax regime) may be applicable to income received in 2026 if the turnover HT: titleContent in calendar year N-1 (2025) or N-2 (2024) did not exceed €83,600.
Newly created activity
In the event of the creation of a company, the tax regime of the micro-company shall apply automatically the year of creation (N) and the following year (N+1) (one option for one actual tax regime is possible, however, if one does not want to be subject to the micro-fiscal regime).
It is therefore only for the year N+2 that it is necessary to start checking whether the micro-tax system is still applicable. This verification is carried out on years N and N-1.
If the activity is created during the year, the threshold of CA: titleContent must be adjusted to pro rata operating time (pro rata temporis), unless it is a seasonal company.
This means that for this first year (N), the threshold will be reduced to correspond only to the number of days the company has been in existence.
For this first year (N), the calculation of this proportion is then as follows: (threshold in force in N x number of days of existence in year N) / 365
On the other hand, from the second year of existence (N+1), CA: titleContent must comply with the full N+2 threshold.
Example :
If a micro-company with a merchandise sales activity is set up on 31 January 2026, there will then be 335 days until 31 December 2026.
In order for the micro-tax regime to continue to apply on 1 January 2028 (N+2), it will be necessary to comply with the thresholds of CA: titleContent following:
- In 2026 (year N): the threshold proportion calculated as follows: (€203,100 x 335) / 365 = €186,407
- In 2027 (year N+1): the full threshold in force in 2028 (N+2): €203,100
Mixed Activity
The micro-entrepreneur can carry out several types of activities at the same time (sale of goods, foodstuffs or unfurnished rental + provision of services): this is then calledmixed activity.
For example, it may be a hairdresser who carries out a hairdressing activity (craft activity) and who sells care products (commercial activity).
Double threshold to be respected
So that the income received in year N are subject to the micro-fiscal regime, two thresholds must have been respected in each of the years N-1 and N-2 :
- Global Threshold of CA: titleContent made by the company, all activities combined (€203,100 in 2026).
This global threshold is also the maximum threshold of CA: titleContent related to the sale of goods or commodities and unfurnished rentals. - Threshold applicable to any other activity also carried out by the company (activity other than the sale of goods and foodstuffs or unfurnished letting, which fall under the first threshold). It can thus be a furnished rental classified or unclassified, or all the services of other natures.
The micro-fiscal regime is therefore not applicable in N if only one of these thresholds is exceeded 2 years running, N-1 and N-2.
Please note
Concerning the activities of sale of goods or foodstuffs and unfurnished rental, it does not exist only one threshold per year (no double threshold). This is the highest threshold, an amount of €203,100 in 2026.
On the other hand, other activities (furnished rental classified or not classified, or all other services) include each has a specific threshold, in addition to the overall threshold applicable to all company activities (double threshold to be respected).
Threshold amounts
These income thresholds may vary depending on the year in question (they have changed between 2025 and 2026).
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Revenues received in 2025 (reported in 2026)
The 2025 revenues are mentioned here because they are the ones that must be reported in 2026
In the context of a mixed activity, the income received in 2025 benefits from the micro-tax regime if it has respected the following thresholds:
Rental of furnished tourism not classified
In 2024 or 2023:
- The HVAC: titleContent global as well as that related to the activity sale of goods or foodstuffs and unfurnished rental must not have exceeded €188,700
- The HVAC relating to the activity of renting unclassified tourist accommodation must not have exceeded €15,000
Please note
Exceeding a threshold during of a single year (N-1 or N-2) does not prevent the micro-company from benefiting from the micro-tax scheme in respect of the income received in year N.
Income received from 1er January of year N are therefore excluded from the micro-fiscal regime only if one of the thresholds has been exceeded for 2 consecutive years, in N-1 and N-2.
Rental of furnished tourism classified
In 2024 or 2023:
- The HVAC: titleContent global as well as that related to the activity sale of goods or foodstuffs and unfurnished rental must not have exceeded €188,700
- The HVAC relating to the activity of renting classified tourist accommodation must not have exceeded €77,700
Please note
Exceeding a threshold during of a single year (N-1 or N-2) does not prevent the micro-company from benefiting from the micro-tax scheme in respect of the income received in year N.
Income received from 1er January of year N are therefore excluded from the micro-fiscal regime only if one of the thresholds has been exceeded for 2 consecutive years, in N-1 and N-2.
Other services
In 2024 or 2023:
- The HVAC: titleContent global as well as that related to the activity sale of goods or foodstuffs and unfurnished rental must not have exceeded €188,700
- The HVAC relating to non-accommodation services must not have exceeded €77,700
Please note
Exceeding a threshold during of a single year (N-1 or N-2) does not prevent the micro-company from benefiting from the micro-tax scheme in respect of the income received in year N.
Income received from 1er January of year N are therefore excluded from the micro-fiscal regime only if one of the thresholds has been exceeded for 2 consecutive years, in N-1 and N-2.
Revenues received in 2026 (reported in 2027)
In the context of a mixed activity, the income received in 2026 benefits from the micro-tax regime if it has respected the following thresholds:
Rental of furnished tourism not classified
In 2025 or 2024:
- The HVAC: titleContent global as well as that related to the activity sale of goods or foodstuffs and unfurnished rental must not have exceeded €203,100
- The HVAC relating to the activity of renting unclassified tourist accommodation must not have exceeded €15,000
Please note
Exceeding a threshold during of a single year (N-1 or N-2) does not prevent the micro-company from benefiting from the micro-tax scheme in respect of the income received in year N.
Income received from 1er January of year N are therefore excluded from the micro-fiscal regime only if one of the thresholds has been exceeded for 2 consecutive years, in N-1 and N-2.
Rental of furnished tourism classified
In 2025 or 2024:
- The HVAC: titleContent global as well as that related to the activity sale of goods or foodstuffs and unfurnished rental must not have exceeded €203,100
- The HVAC relating to the activity of renting classified tourist accommodation must not have exceeded €83,600
Please note
Exceeding a threshold during of a single year (N-1 or N-2) does not prevent the micro-company from benefiting from the micro-tax scheme in respect of the income received in year N.
Income received from 1er January of year N are therefore excluded from the micro-fiscal regime only if one of the thresholds has been exceeded for 2 consecutive years, in N-1 and N-2.
Other services
In 2025 or 2024:
- The HVAC: titleContent global as well as that related to the activity sale of goods or foodstuffs and unfurnished rental must not have exceeded €203,100
- The HVAC relating to non-accommodation services must not have exceeded €83,600
Please note
Exceeding a threshold during of a single year (N-1 or N-2) does not prevent the micro-company from benefiting from the micro-tax scheme in respect of the income received in year N.
Income received from 1er January of year N are therefore excluded from the micro-fiscal regime only if one of the thresholds has been exceeded for 2 consecutive years, in N-1 and N-2.
More information is available on the page dedicated to consequences of exceeding micro thresholds.
Turnover thresholds of the micro-tax system
Persons excluded from the micro-tax system
Regardless of the amount of turnover they achieve, some taxpayers or businesses cannot benefit from the micro-tax system, in particular:
- Businesses or organizations whose results are subject to the personal businesses regime. This applies, for example, to CNS: titleContent, civil businesses, certain businesses in participation, the SA, SAS and SARL having opted for this plan, the sole non-executive partner of a EURL: titleContent...
- Legal persons subject toIS: titleContent
- Some SCM: titleContent
- Merchants of goods
Thresholds and conditions of the micro-fiscal system (BIC)
Thresholds and conditions of the micro-fiscal regime (BNC)
Under the micro-tax system, tax treatment can be organized around two distinct mechanisms:
- Either the Withholding at source (PAS) : it is often called a diet classic because it defaults to the microcompany.
- Either the Lump Sum Release (LSV) : it applies when the micro-entrepreneur has decided to opt for this diet.
Please note
Whatever the mode of operation chosen (NOT: titleContent or VFL: titleContent), a micro-company is generally also subject to a special scheme for calculating and paying its social security contributions.
For more information, you can consult the page detailing the micro-social diet.
Whether it's about BIC or NCB, on traditional micro-fiscal regime (with NOT: titleContent) is always accompanied by common characteristics, in particular as regards accounting obligations, the calculation or payment of tax.
However, the same is not true for flat-rate abatements, which vary according to the nature of the activity (BIC or BNC).
Accounting obligations
Unlike the existing accounting rules for actual system of taxation of profitsHowever, those weighing on the micro-company are very high lightened. The micro-entrepreneur nevertheless remains subject to the following accounting obligations:
- Report revenue periodically (monthly or quarterly depending on the option chosen) and annually
- Keeping certain records: this includes the revenue book or the purchase record
- Deliver an invoice to customers. This invoice must include all mandatory particulars
- Holding a bank account (a professional bank account dedicated to the company is even mandatory when the CA: titleContent realized exceeds a certain amount).
More information is available on the page concerning “ accounting obligations of the micro-entrepreneur »
Payments to be made
When subject to the NOT: titleContent, the micro-entrepreneur pays installments which are calculated by the tax authorities on the basis of the amount of income reported in the previous year.
They are taken each month or each quarter (depending on the frequency chosen), directly from his bank account.
More information is available on the page dedicated to withholding of income tax.
Calculation of tax
Within the framework of the NOT: titleContent, the taxable amount shall be calculated on the turnover from which a flat-rate abatement to take account of the charges (it is therefore not the actual charges that are deducted).
Lump-sum allowances
The flat-rate abatement is a deduction tax that the micro-entrepreneur will be able to use when filing his income tax return.
Its amount is fixed however, it depends on the nature of the activity carried out, whether BIC: titleContent (e.g. buying-selling, renting of tourist furniture, provision of services) or NCB: titleContent.
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Commercial activity and accommodation (BIC) except rental of furnished tourism
The abatement rate is 71%.
Example :
You are engaged in a sales activity and you carry out a HVAC: titleContent from €175,000 in 2025.
The calculation of the allowance shall be as follows: €175,000 x 71% = €124,250
The taxable net profit is therefore: €175,000 - €124,250 = €50,750.
Service Delivery Activity (BIC)
The abatement rate is 50%.
Example :
You are engaged in a service delivery activity in BIC and you are HVAC: titleContent from €65,000 in 2025.
The calculation of the allowance shall be as follows: €65,000 x 50% = €32,500
The taxable net profit is therefore: €65,000 - €32,500 = €32,500.
Activity of rental of furnished tourism classified or not classified (BIC)
Furnished tourism classified and bed and breakfast
The rate of abatement applicable to the rental of furnished with classified tourism or bed and breakfast may vary from year to year:
- 2024 revenues, reported in 2025 : it was from 71%
- 2025 revenues, reported in 2026 : it amounts to 50%
Example :
You are engaged in a tourist furnished rental activity classified in a geographical area characterized by a significant imbalance between the supply and demand of housing and you realize a HVAC: titleContent from €8,500 in 2025.
The calculation of the allowance shall be as follows: €8,500 x 50% = €4,250
The taxable net profit is therefore: €8,500 - €4,250= €4,250.
Furnished accommodation not classified
The rate of abatement applicable to the rental of furnished with unclassified tourism may vary from year to year:
- 2024 revenues, reported in 2025 : it was from 50%
- 2025 revenues, reported in 2026 : it amounts to 30%
Example :
You are engaged in a tourist furnished rental activity classified in a geographical area characterized by a significant imbalance between the supply and demand of housing and you realize a HVAC: titleContent from €8,500 in 2025.
The calculation of the allowance shall be as follows: €8,500 x 30% = €2,550
The taxable net profit is therefore: €8,500 - €2,550 = €5,950.
Liberal Activity (BNC)
The abatement rate is 34%.
Example :
You are a liberal and you realize a HVAC: titleContent from €65,000 in 2025.
The calculation of the allowance shall be as follows: €65,000 x 34% = €22,100
The taxable net profit is therefore: €65,000 - €22,100 = €42,900.
The amount thus obtained after deduction of that allowance (the taxable amount) is then subject to progressive scale of income tax.
Please note
The amount of the allowance may not be less than €305.
When the activity of the micro-enterprise is mixed (e.g. a sales activity followed by another construction activity), deductions specific to each activity apply cumulatively to the proportion of turnover corresponding to each of those activities. In this case, the minimum abatement is doubled to €610.
Income tax return to file
When the micro-entrepreneur is subject to the withholding tax, he must complete his annual declaration of income tax by means of the 2042 C pro. This declaration shall be lodged once a year and includes all income from the micro-entrepreneur's tax household (e.g. income from another activity that the micro-entrepreneur would carry out, or income from the activity of his spouse in the case of a joint declaration).
This annual declaration shall also include capital gains or capital losses from the disposal of assets allocated to the activity (more information is available on the page dedicated to taxation of professional capital gains).
The micro-entrepreneur must make this declaration by logging into his Public Finance area on the website impots.gouv.fr.
Taxes: access your Public Finance space
Accounting obligations of the micro-entrepreneur
Direct debit in the form of a deposit in the case of direct debit at source
Income eligible for payment of a deposit in the event of withholding tax
Requirement for all taxable persons to file an annual income tax return
In the context of a micro-enterprise, the lump sum payment (VFL: titleContent) is a mechanism for processing tax available on option. The micro-entrepreneur can choose this regime when he does not wish to be subject to the withholding tax (micro-tax regime said classic).
Ec optional regime has characteristics common to the micro-fiscal regime (in particular as regards the conditions for CA: titleContent, or accounting obligations).
On the other hand, it differs in the calculation or payment of the tax. Flat-rate allowances are also calculated differently, and vary depending on the nature of the activity covered by the BIC or NCB :
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BIC
Accounting obligations
Unlike the existing accounting rules for actual system of taxation of profitsHowever, those weighing on the micro-company are very high lightened. The micro-entrepreneur nevertheless remains subject to the following accounting obligations:
- Report revenue periodically (monthly or quarterly depending on the option chosen) and annually
- Keeping certain records: this includes the revenue book or the purchase record
- Deliver an invoice to customers. This invoice must include all mandatory particulars
- Hold a bank account (a professional bank account dedicated to the company is even mandatory when the turnover exceeds a certain amount).
More information is available on the page concerning “ accounting obligations of the micro-entrepreneur »
Payments to be made
In case of option for the lump sum payment (VFL), the payment of the tax on income and social security contributions is grouped into a single payment. Each of these payments is made monthly or quarterly according to the frequency chosen by the micro-entrepreneur.
Calculation of tax
Where the micro-entrepreneur has opted for the VFL: titleContent, its tax is calculated by applying a certain tax rate directly to the HVAC: titleContent reported periodically (monthly or quarterly).
In the field of BIC, this rate varies according to the nature of the activity carried out:
- 1% for business, catering and accommodation (except furnished rentals)
- 1.7% for other BIC activities (in particular commercial services, rental of classified furniture, etc.)
Tax returns to file
The income of the micro-entrepreneur subject to VFL must be reported twice: periodically and annually.
Please note
Declare your income from activities in the annual return after having already declared it during the year (periodic return) does not lead to second taxation. This simply allows the tax administration to know the total income of the tax household and to determine the reference income.
- Periodic income tax return : it must be filed with the Urssaf every month or quarter (depending on the frequency chosen). The micro-entrepreneur pays the tax and social security contributions corresponding to the declared income by means of a single payment.
Online account autoentrepreneur.urssaf.fr
- Annual declaration income tax: income from the activity is reported annually in the form 2042 C pro, supplementary to the annual income tax return. This declaration shall include all income from the micro-entrepreneur's tax household (e.g. those resulting from another activity that he or she would carry out, or from the activity of his or her spouse in the case of a joint declaration).
This annual declaration shall also include capital gains or capital losses from the disposal of assets allocated to the activity (more information is available on the page dedicated to taxation of professional capital gains).
The micro-entrepreneur must make this declaration by logging into his Public Finance area on the website impots.gouv.fr.
Taxes: access your Public Finance space
Please note
In case of a turnover equal to 0, there are no taxes or social contributions to be paid. The income tax return remains mandatory : the micro-entrepreneur must then register nil in the box relating to turnover.
There is a calendar with respect to when the micro-entrepreneur must file their periodic income tax return:
Under the first statement
When it comes to the first statement of income from the activity (the start-up year), the procedure must be carried out:
- In case of an option for a monthly payment : before the last day of 3e month following the month in which the activity started
- In case of an option for a quarterly payment : before the last day of 6e month following the month in which the activity started
Under the following declarations
When it is not the first income tax return from the activity, the procedure must be carried out:
- In case of an option for a monthly payment : before the end of the month following the month in which the declared income was received
- In case of an option for a quarterly payment before 30 April, 31 July, 31 October and 31 January of the following year
NCB
Payments to be made
In the event of an option for the lump sum payment, the payment of the tax on income and social security contributions is grouped into a single payment. Each of these payments is made monthly or quarterly according to the frequency chosen by the micro-entrepreneur.
Calculation of tax
Where the micro-entrepreneur has opted for the VFL: titleContent, its tax is calculated by applying a certain tax rate directly to the HVAC: titleContent reported periodically (monthly or quarterly).
With regard to activities covered by NCB, this rate shall be 2.2%.
Income tax return to file
The income of the micro-entrepreneur subject to VFL must be reported twice: periodically and annually.
Please note
Declare your income from activities in the annual return after having already declared it during the year (periodic return) does not lead to second taxation. This simply allows the tax administration to know the total income of the tax household and to determine the reference income.
- Periodic income tax return : it must be filed with the Urssaf every month or quarter (depending on the frequency chosen). The micro-entrepreneur pays the tax and social security contributions corresponding to the declared income by means of a single payment.
Online account autoentrepreneur.urssaf.fr
- Annual declaration income tax: income from the activity is reported annually in the form 2042 C pro, supplementary to the annual income tax return. This declaration shall include all income from the micro-entrepreneur's tax household (e.g. those resulting from another activity that he or she would carry out, or from the activity of his or her spouse in the case of a joint declaration).
This annual declaration shall also include capital gains or capital losses from the disposal of assets allocated to the activity (more information is available on the page dedicated to taxation of professional capital gains).
The micro-entrepreneur must make this declaration by logging into his Public Finance area on the website impots.gouv.fr.
Taxes: access your Public Finance space
Please note
In case of a turnover equal to 0, there are no taxes or social contributions to be paid. The income tax return remains mandatory : the micro-entrepreneur must then register nil in the box relating to turnover.
There is a calendar with respect to when the micro-entrepreneur must file their periodic income tax return:
Under the first statement
When it comes to the first statement of income from the activity (the start-up year), the procedure must be carried out:
- In case of an option for a monthly payment : before the last day of 3e month following the month in which the activity started
- In case of an option for a quarterly payment : before the last day of 6e month following the month in which the activity started
Under the following declarations
When it is not the first income tax return from the activity, the procedure must be carried out:
- In case of an option for a monthly payment : before the end of the month following the month in which the declared income was received
- In case of an option for a quarterly payment before 30 April, 31 July, 31 October and 31 January of the following year
Please note
Whatever its micro-tax regime (NOT: titleContent or VFL: titleContent), a micro-company is generally also subject to a special scheme for calculating and paying its social security contributions.
For more information, you can consult the page detailing the micro-social diet.
Tax rate for the lump sum payment
Requirement for all taxable persons to file an annual income tax return
The option for VFL is possible if the threshold condition is met. When this is the case, it must be exercised according to a specific timetable.
Revenue threshold to be met
The choice for the discharge payment is possible when the tax income of year N-2 of the micro-company does not exceed a certain threshold. This threshold varies according to the family situation of the micro-entrepreneur.
The reference tax income of its tax household of year N-2 must therefore be less than one of the following amounts:
- €29,579 for a single person
- €59,158 for a person in a couple and sharing the same tax household
- €73,947.5 for a person in a couple with 1 child and sharing the same tax home
- €88,737 for a person in a couple with 2 children and sharing the same tax home.
When it exceeds threshold corresponding to his situation, the micro-entrepreneur can no longer opt for the discharge payment.
Terms of the option
The option for the lump sum payment must be declared to theUrssaf: titleContent (or the general social security funds in the overseas territories) before one of the following dates:
- Before 30 September of the year preceding the year in which the VFL is to begin to apply. If the application is made before September 30, 2026, the withholding payment will apply to income received on or after September 1er January 2027.
- Before the last day of the 3rde month after the month of the company's creation, where the latter was established during the year. If the activity started in September 2026, the option for the VFL: titleContent must be completed by December 30, 2026.
In case of option for the VFL: titleContent, the micro-entrepreneur shall indicate on the supplementary income tax return (No. 2042-C Pro) its turnover under the " Micro-entrepreneur who opted for the withholding of income tax ».
The request for an option must be addressed to the Urssaf:
Online account autoentrepreneur.urssaf.fr
The option may be exercised:
- Directly during the creation of the company, for application from the start of the activity,
- Or during the year, for an application on 1er January of the following year.
Warning
In case of an option for the VFL, the down payment due for the withholding tax shall not be automatically canceled. We must therefore think of deprogramming it by connecting to its particular space on the site impôt.gouv.fr, then going to the section " Manage my withdrawal at source »
There are several hypotheses for exiting the VFL: titleContent :
- When the micro-entrepreneur decides to denounce the option in order to return to the NOT: titleContent. This denunciation shall be carried out in the same way as the option for the VFL: the application must be sent to the Urssaf or to the general social security funds by 30 September of the year preceding the year from which the option is no longer to apply.
- When the income thresholds for the application of the VFL are exceeded
- When the thresholds of CA: titleContent of the micro-tax system are outdated for 2 consecutive years. The loss of the micro-fiscal regime that follows effectively results in the exit of the VFL
- When the micro-entrepreneur decides to leave the micro-tax system and submit to a actual system of taxation of profits.
The micro-entrepreneur can get out of the micro-tax system for a variety of reasons. This may result from a voluntary approach, but also from an involuntary situation in which the amount of the CA: titleContent does not allow this diet to be maintained.
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Voluntary exit from the micro-tax system
Option for a real income tax regime
The micro-tax system can be voluntarily abandoned when the micro-entrepreneur opt for one actual system of taxation of profits. Depending on the nature of its activity, it may be BIC or NCB (in the case of NCBs, the actual system of taxation of profits is called controlled reporting regime).
In order to apply, the option must meet the following conditions:
- It must be the subject of a signed dated written document sent to the EIS on which the company depends (postal or via courier). the professional area impots.gouv.fr). No particular formalism is therefore required. In practice, the option may for example result from the filing of the 2035-SD (BNC) declaration or 2031-SD (BIC).
- It must be exercised within the time limit for filing the declaration of results for the year preceding the year in respect of which it begins to apply. For example, to be subjected to a real regime on 1er January of a year N, the contractor must opt for N-1, during the period during which taxpayers file their income tax return.
Policies may vary slightly when the BIC-generating company wants to switch to the real regime as soon as it is created
For a newly developed micro-company (year N) to be submitted from its start under a real regime, the option must be exercised in N+1, during the period for filing the income statements (or the provisional income statement if this first year started in N is closed in N+1).
This option is valid 1 year and it is automatically renewed every year.
The company that has opted for a real regime may, however give up at its option and return to the micro-tax regime if it meets the thresholds of CA: titleContent.
In case of an option for a real income tax regime the micro-social diet ceases to apply to the company.
On the other hand, it may continue to benefit from exemption from VAT if the AC thresholds are met.
Business of the activity
The micro-entrepreneur is free to modify the legal framework of his activity, in particular by opting for the creating a business (SAS, SARL...).
To do this, it must first perform certain steps :
- Formalities linked to the closure of the micro-company, and in particular the delisting of his microcompany. This topic is covered on the page Cessation of activity of the micro-entrepreneur (voluntary closure)
- Formalities related to creating the business in which it will carry out its activity. This topic is covered on the pages Creation of a company: formalities for registration of a business or Creation of a business: drafting and registration of statutes.
Waiver of the micro-social regime
The micro-entrepreneur can decide to abandon the micro-social regime to switch to the ordinary social system (individual entrepreneur). This leads to loss the micro-tax system.
This denunciation of the option for the micro-social regime must be addressed to theUrssaf: titleContent before 31 December so that it is effective on 1er January of the following year.
Cessation of activity
The micro-tax regime of a micro-company disappears logically when the micro-entrepreneur ceases his activity.
This topic is covered on the page Cessation of activity of the micro-entrepreneur (voluntary closure)
Involuntary withdrawal from the micro-tax system (amount of the turnover)
Exceeding turnover thresholds
When the turnover of the micro-company exceeds the applicable threshold for 2 consecutive years (N-1 and N-2), it automatically leaves the micro-tax system as of 1er January of year N. The company then switches into one of the actual income tax regimes.
This change also results in the loss of the micro-social regime, as well as the option for the VFL if the company was subject to it.
This subject is detailed in the sheet “What consequences for a micro-entrepreneur who exceeds the turnover thresholds?”
Lack of turnover
A micro-company is automatically struck off when no turnover is declared during 24 months or 8 quarters consecutive.
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Accounting obligations of the micro-entrepreneur
Tax regime for micro-companies
Tax rate for the lump sum payment
Requirement for all taxable persons to file an annual income tax return
CVAE turnover
Option delay for the real simplified by a newly created BIC company
Service Public
Ministry of Economy
Ministry of Economy