Summary
Auto-entrepreneur: reminder of turnover thresholds
Your turnover should not not exceed €81,500 during 2012 (threshold unchanged in 2013) if you achieve:
- sales of goods, objects, supplies;
- sales of foodstuffs to take away or eat on site;
- or if you are in the business of providing housing.
Your receipts do not have to not exceed €32,600 (threshold unchanged in 2013) if you achieve:
- services (photographer, hairdresser, mason, etc.);
- an unregulated liberal profession (architect, translator, detective…).
In which case can you remain a beneficiary of the self-employment scheme?
The taxation of the auto-entrepreneur is governed by strict rules. Thus, you still have the status of auto-entrepreneur if your turnover does not exceed €81,500 or €32,600 (depending on your activity). Indeed, you dwell in what are called the “tolerance thresholds“.
How long can you slightly exceed the thresholds?
If your turnover has reached, 2 years in a rowthe tolerance thresholds and that it does not drop in the 3rd year to fall back to less than €81,500 or €32,600, you are leaving the self-employment.
In what cases do you switch out of self-employment?
As soon as your turnover exceeds the tolerance thresholds, you begin to be taxable according to the actual tax system.
You must invoice the VAT from the 1st day of the month of excess and keep accounts.
You benefit from the micro-social system until December 31 of the current year, then you contribute to the social funds from January 1 of the following year.
You also lose the benefit of the final levy for the current year. If you have already made payments, they will be deducted.
Exceeding the ceiling for the withholding tax
If the reference income of your tax household exceeds the limit of €26,420 per share of family quotient in 2012, you lose the benefit of theprepaid IR but only for the second calendar year following that of the overrun.
Our tips:
Please note that these thresholds correspond to an entire year: you must therefore adjust them. Thus, if you begin a piano teaching activity on 1 May 2011, you benefit from the scheme if your income does not exceed €21,882.