Description of node <http://id.insee.fr/concepts/definition/c2066/definition/v1/en>

Subject Predicate Object
http://id.insee.fr/concepts/definition/c2066/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/c2066/definition/v1/en http://purl.org/pav/version 1
http://id.insee.fr/concepts/definition/c2066/definition/v1/en http://rdf-vocabulary.ddialliance.org/xkos#plainText Since January 1st 2009, ‘auto-entrepreneur’ status applies to natural persons who set up or already possess a sole proprietorship, for the purpose of exercising a commercial or artisanal activity or one of the professions (with the exception of certain activities), as a main or complementary activity, and whose sole proprietorship fulfils the conditions of the micro-enterprise fiscal category, and who opt for VAT exemption.This status offers less demanding regulations for starting up the business, as well as a simplified method for calculating and paying social security contributions and income tax. Auto-entrepreneurs benefit from:- a simplified social scheme- exemption from the requirement of registration with the business register for commercial professionals, or the trade register for artisans; however, the auto-entrepreneur who creates an artisan activity with main title, has to join the RM.- exemption from VAT;- the option of a simplified tax scheme (payment in discharge of income tax) and exemption from porperty tax of firms for the first three years after establishment of the business.
http://id.insee.fr/concepts/definition/c2066/definition/v1/en http://purl.org/dc/terms/language en
http://id.insee.fr/concepts/definition/c2066/definition/v1/en http://eurovoc.europa.eu/schema#noteLiteral <div xmlns="http://www.w3.org/1999/xhtml"><p>Since January 1st 2009, ‘auto-entrepreneur’ status applies to natural persons who set up or already possess a sole proprietorship, for the purpose of exercising a commercial or artisanal activity or one of the professions (with the exception of certain activities), as a main or complementary activity, and whose sole proprietorship fulfils the conditions of the micro-enterprise fiscal category, and who opt for VAT exemption.</p><p>This status offers less demanding regulations for starting up the business, as well as a simplified method for calculating and paying social security contributions and income tax. Auto-entrepreneurs benefit from:</p><ul class="list1"><li>a simplified social scheme</li><li>exemption from the requirement of registration with the business register for commercial professionals, or the trade register for artisans; however, the auto-entrepreneur who creates an artisan activity with main title, has to join the RM.</li><li>exemption from VAT;</li><li>the option of a simplified tax scheme (payment in discharge of income tax) and exemption from porperty tax of firms for the first three years after establishment of the business.</li></ul></div>
http://id.insee.fr/concepts/definition/c2066 http://www.w3.org/2004/02/skos/core#definition http://id.insee.fr/concepts/definition/c2066/definition/v1/en