Régime Micro Social Simplifé OR Auto Ent?

Hi, a tax question. Anyone had to change from Auto-Entrepeneur to Régime Micro Social Simplifé ? Did you change back to auto-ent when your earnings dropped? Was the regime simplfé advantageous to stay with or too expensive and too much hassle?


I had to opt out of auto-ent. in 2013 as my earnings exceeded the yearly allowance but this year's earnings are within the auto-ent threshold and 2015's could well be. I'm thinking of opting back in for next year. I works as a freelance photographer / videographer in the UK & France. I don't buy and sell materials, just my expertise and time. I incur expenses mostly through flights, travel and subsistence while working. Any feedback appreciated.

I think you've hit the nail on the head. as both are variable (earnings and expenses) it'd be hard to say - take a look after a year or so in the mainstream régime but for simplicity I'd stick to the AE one especially as the charges sociales are roughly half what they are in the mainstream ;-)

That's true but I'm really trying to determine if the kick back from being able to claim expenses is worth the accountant fees, hassle of doing fully fledged accounts etc. Basically what percentage of your earnings your expenses have to be to make it worth staying on the Regime Simplifé. I'm probably looking for a rule of thumb that doesn't exist

If you incure expenses then you should be better off in the mainstream system as you can't claim them as an AE ;-)