The amount of turnover of your micro-company corresponds to the amount excluding taxes of your sales of goods and services carried out during the month or the previous quarter (according to the declaration and payment methods chosen with the Urssaf).

In the case of duty-free turnover (HVAC: titleContent), the amount of VAT that may be paid by customers must not be included.

The CA: titleContent to be reported (subject to social contributions and income tax) is the amount raw. In other words, no expense or expense should be deducted from this turnover. This concerns, for example, current expenses, such as rent, electricity or equipment purchase expenses, but also commissions levied or paid to connection platforms, packaging, transport and insurance costs, etc.

Where the micro-entrepreneur has opted for the discharge payment of theIR: titleContenthowever, its expenses are taken into account through a reduction in its contribution rate andIR: titleContent.

The amount of HVAC: titleContent must be declared online annually at the tax administration and monthly or quarterly at the Urssaf so that tax and social contributions are calculated and paid.

The amount of contributions and income tax due is automatically calculated according to the rate corresponding to the nature of the activity at the time of the declaration.

As a micro-entrepreneur, you don't have a salary per se. The amount of your income will depend on your profit: that is, the amount remaining after all expenses have been subtracted from your turnover.

These include, for example:

• Taxes
• Social contributions
• Electricity, gas, internet subscription...
• Rent of the premises
• Vendor Invoices

There is no rule, you can decide to pay yourself a fixed remuneration each month or of recalculate your remuneration every month. However, your cash must remain positive.