In 2018 this ceiling will double:
– EUR 165 600 for the trade and supply of housing.
– 66,200 euros for services and liberal professions.
Consequences of the excess turnover:
two implications for the auto entrepreneur:
the first in terms of taxation:
– The self-employed entrepreneur sees his option for the micro-enterprise tax system disappear retroactively from 1 January of the year of overrun. It then becomes subject to the common law regime of the sole proprietorship, the regime of taxation to the real benefit.
and the second in social matters:
– The excess of the turnover ceiling by the self-employed entrepreneur also leads to his changeover to the social system of the sole proprietorship. On the other hand, a period of tolerance exists, except for the first year of activity, which allows the auto entrepreneur to keep the microsocial plan in the year of the overrun and the following calendar year. It is also possible to move to the creation of a legal entity by creating an eurl or a sasu which will require the publication of a legal announcement .
This period of tolerance is granted when the excess of the self-contractor’s turnover ceiling nevertheless remains within given ranges: between 82 800 and 90 300 turnover excluding taxes per year for commercial activities and housing supply; and between 33,100 € and 34,900 € of sales turnover per year for services and the liberal professions.
Context of this change in turnover ceiling
The President of the Republic Emmanuel Macron wishes to fight against unemployment by thoroughly reforming the Labor Code by ordinances and by encouraging entrepreneurship. The government seems to want to promote self-entrepreneurial status. Thus, he promised the removal of the RSI for 2018. But that’s not all. In an interview with the regional press on 25 August, Economy Minister Bruno Le Maire officially announced a doubling of the turnover ceiling for self-entrepreneurs by 2018. According to Bruno Le Maire, “this measure will appear in the draft finance bill that will be presented at the end of September “.
As a reminder
The status of the self-entrepreneur has been conceived at the grass-roots level to allow a simplification of the formalities to exercise a personal business for natural persons. Created in 2008 to allow simplification of formalities for natural persons wishing to