Description of node <http://id.insee.fr/concepts/definition/c1500/definition/v1/en>

Subject Predicate Object
http://id.insee.fr/concepts/definition/c1500/definition/v1/en http://www.w3.org/1999/02/22-rdf-syntax-ns#type http://rdf-vocabulary.ddialliance.org/xkos#ExplanatoryNote
http://id.insee.fr/concepts/definition/c1500/definition/v1/en http://purl.org/pav/version 1
http://id.insee.fr/concepts/definition/c1500/definition/v1/en http://rdf-vocabulary.ddialliance.org/xkos#plainText A micro-entrepreneur benefits from the scheme of the same name (called auto-entrepreneur until 2014), which offers them simplified business start-up formalities, as well as a simplified method of calculating and paying social security contributions and income tax. It applies to individual entrepreneurs who request it, under certain conditions. The micro-entrepreneur thus benefits in particular from: - the tax regime for micro-enterprises; - of the micro-social regime; - an exemption from VAT. The scheme may concern commercial, craft or liberal activities, as a main or complementary activity. The following are excluded from the plan: - activities related to the Agricultural Social Mutuality Fund (MSA); - regulated liberal professions not covered by the "Cipav" pension fund (legal and judicial professions, health professions, chartered accountants, general insurance agents, etc.) - activities relating to real estate VAT (transactions of property merchants, developers, real estate agents, etc.); - artistic activities under the responsibility of the "Maison des artistes" or the "Agessa" association; - the activities of a majority manager of a company; - cumulation with an activity as a self-employed person already registered and covered by the Social Security for the self-employed. The auto-entrepreneur scheme was initially created by the Law on the Modernisation of the Economy (LME) No 2008-776 of 4 August 2008 and came into force on 1 January 2009. The Pinel law of 18 June 2014 transformed it into a micro-entrepreneur regime as from 19 December 2014. It has imposed new obligations on it, such as registration in the Trade and Companies Register (RCS) for traders or in the Trade Register (RM) for craftsmen. It also ended the exemption from the tax for consular room fees and required companies to pay their property tax in the second year of operation and no longer from the fourth year. It also provided for the merger of the micro-enterprise tax system and the micro-social system as of 1 January 2016. Thus, since that date, individual entrepreneurs covered by the micro-enterprise tax regime are automatically subject to the micro-social regime. Since 1 January 2018, the turnover thresholds for access to the tax regime for micro-enterprises and micro-social schemes have been doubled. They now apply to companies whose turnover in the previous calendar year or the penultimate year does not exceed: - 170,000 euros for an activity involving the sale of goods, objects, food to take away or consume on the spot, or the provision of accommodation; - 70,000 euros for a service activity. This scheme must be distinguished from the category of micro-enterprises defined by Article 51 of the Law on the Modernisation of the Economy (LME) and specified by Decree No 2008-1354.
http://id.insee.fr/concepts/definition/c1500/definition/v1/en http://purl.org/dc/terms/language en
http://id.insee.fr/concepts/definition/c1500/definition/v1/en http://eurovoc.europa.eu/schema#noteLiteral <div xmlns="http://www.w3.org/1999/xhtml"><p>A micro-entrepreneur benefits from the scheme of the same name (called auto-entrepreneur until 2014), which offers them simplified business start-up formalities, as well as a simplified method of calculating and paying social security contributions and income tax. It applies to individual entrepreneurs who request it, under certain conditions.</p><p>The micro-entrepreneur thus benefits in particular from:</p><p>- the tax regime for micro-enterprises;</p><p>- of the micro-social regime;</p><p>- an exemption from VAT.</p><p>The scheme may concern commercial, craft or liberal activities, as a main or complementary activity.</p><p>The following are excluded from the plan:</p><p>- activities related to the Agricultural Social Mutuality Fund (MSA);</p><p>- regulated liberal professions not covered by the "Cipav" pension fund (legal and judicial professions, health professions, chartered accountants, general insurance agents, etc.)</p><p>- activities relating to real estate VAT (transactions of property merchants, developers, real estate agents, etc.);</p><p>- artistic activities under the responsibility of the "Maison des artistes" or the "Agessa" association;</p><p>- the activities of a majority manager of a company;</p><p>- cumulation with an activity as a self-employed person already registered and covered by the Social Security for the self-employed.</p><p>The auto-entrepreneur scheme was initially created by the Law on the Modernisation of the Economy (LME) No 2008-776 of 4 August 2008 and came into force on 1 January 2009.</p><p>The Pinel law of 18 June 2014 transformed it into a micro-entrepreneur regime as from 19 December 2014. It has imposed new obligations on it, such as registration in the Trade and Companies Register (RCS) for traders or in the Trade Register (RM) for craftsmen. It also ended the exemption from the tax for consular room fees and required companies to pay their property tax in the second year of operation and no longer from the fourth year. It also provided for the merger of the micro-enterprise tax system and the micro-social system as of 1 January 2016. Thus, since that date, individual entrepreneurs covered by the micro-enterprise tax regime are automatically subject to the micro-social regime.</p><p>Since 1 January 2018, the turnover thresholds for access to the tax regime for micro-enterprises and micro-social schemes have been doubled. They now apply to companies whose turnover in the previous calendar year or the penultimate year does not exceed:</p><p>- 170,000 euros for an activity involving the sale of goods, objects, food to take away or consume on the spot, or the provision of accommodation;</p><p>- 70,000 euros for a service activity.</p><p>This scheme must be distinguished from the category of micro-enterprises defined by Article 51 of the Law on the Modernisation of the Economy (LME) and specified by Decree No 2008-1354.</p></div>
http://id.insee.fr/concepts/definition/c1500/definition/v1/en http://rdf.insee.fr/def/base#validFrom 2019-11-05T12:22:04.641
http://id.insee.fr/concepts/definition/c1500 http://www.w3.org/2004/02/skos/core#definition http://id.insee.fr/concepts/definition/c1500/definition/v1/en