Hi
I'm registered under the autentrepeneur scheme. My earnings were less than the threshold up to 2013. Last year I unwittingly went over the earnings threshold (around 34,000€) by around 1500€ and today received a letter saying that I'm going to have to pay 6,000€ a quarter in 2014, which I won't be able to do because I'm freelance and could easily earn nothing for a whole quarter. Has anyone been in the same position of being bumped off the autoent scheme? Has anyone appealed this ruling? Any advice for a worried tax payer gratefully received :-)
Thanks Tracy that is very useful. The accountant rang them up and says that they will let me off I write them a letter and can demonstrate that this year I fall below the theshold on a quarterly basis. This seems really unfair as I doubt AE incomes are often uniform throughout the year. For the first quarter I am well under, but this means I won't be able to benefit from the difference later in the year.
I am tempted to change regime for an easy life, but according to the accoutant (who I don't trust at all now) if I changed on to the micro tax regime, I would be allocated a fixed amount to cover costs of 34% of turnover and the taxable profit would be the remaining 66%. My business social contributions would then be calculated on the taxable profit and would represent approximately 35% - 40% .
So under AE the maximum I can earn per year is 32900 euros of which my cotisations would be about 7850 euros leaving me with 24750 euros. For micro tax, I would need to earn about 41300 euros in order for my net income to be greater based on 40% cotisations. Is that correct and is this the same as 'travailleur independent'?
I'm feeling really homesick right now..
Les seuils pour l’année 2014 ont été réévalués :- 82 200€pour une activité de vente de marchandises, d'objets,de fournitures, de denrées à emporter ou à consommer surplace, ou pour des prestations d’hébergement, à l’exception dela location de locaux d’habitation meublés dont le seuil est de32 900€ ;- 32 90 0€ pour les prestations de services relevant de lacatégorie des bénéfices industriels et commerciaux (BIC) ou desbénéfices non commerciaux (BNC).Pour les créations en cours d'année, ces montants sont réduitsen fonction de la durée d'activité.Par exemple, pour une activité de prestations de services commencéeau 1er mars 2014, le montant maximum du chiffre d’affaires à ne pasdépasser est de (32 900 x 306) / 365 soit 27 582 euros.En cas de dépassement de ces chiffres d’affaires et sous certainesconditions, vous pouvez sortir de manière progressive du dispositif.Toutefois, si vous avez créé votre activité en 2014 et si vous dépassezle seuil de chiffre d'affaires (82 200€ou 32 900€pour une annéecivile complète), vous sortirez du dispositif dès janvier 2015. Vous bénéficierez du régime micro-social simplifié jusqu’au 31décembre 2014, mais, en cas d’option pour le versement libératoirede l’impôt sur le revenu, vous perdrez cet avantage rétroactivementau 1er janvier 2014.
Looks like your accountant has got it wrong. The whole point of AE is for small amounts and you do not need an an accountant, in my experience accountants know very little about AE and this shows it. The limit was slightly different for last year but the principle is still the same, you were too successful :-) Bad planning but well done. If its any consolation I changed from AE last year and on roughly the same CA and pay less in cotisations than I did as AE.
As for the CAF show them your declarations and if that is not good enough ask them to write down exactly which piece of paper they require from you. I had a year long fight with the CAF and they are a right royal pain in the bum!
The same is happening to me and I've only been an AE since July! In the first 6 months I earned 17000 euros and paid my cotisations. I then aksed URSSAF to send me an attestation confirming I had paid them, as the CAF was asking for it (still no child benefit after 2 years but that's another story). Instead of sending me the attestation they sent me a letter saying that since I had gone over 50% of the limit in the first 6 months they would be moving me to another regime and I owe cotistations now for that one.
My accountant had previously advised that as long as I didn't go over the limit in a whole calendar I would be OK and I was planning for that. He told me not to pay anything while he questioned it with them. On the phone they told him he was correct, but then I got a letter saying I could no longer be an AE, plus another demand for cotisations with a penalty sum added to it and still no attestation for the CAF!
I am really cross about this as it seems if I had just kept quiet everything would have been fine, but now they've moved me onto a regime where even though I can work more, I will earn less than what I would have under AE unless I earn about 40k which is nowhere near possible. Should I try appealing again or just accept it? And how do I get this attestation for the cotisations already paid?
It is solely for your AE endeavour and is actually meant to be a supplement to your main income, not your sole income.
There is a certain amount of lee way in the scheme if you depass, more info here, you may still be OK.
http://www.lautoentrepreneur.fr/questions_reponses.htm#Sortie
If you have to leave the scheme you will have to pay a forfait based on what the RSI think you may earn. If you think they have got it wrong (they wanted 13000€ from me for year 2 - I would laugh out loud if I hadn't been so distressed) they you can ask for a reduction based on what you think you will earn. That part was fairly simple however, if you get it wrong they charge you interest on what you should have paid at the end of the year. If at all possible, go and see them, i have found an extremely helpful office which has saved my sanity. good luck.
I read on recent info that if you go over on your first year, they bump you off. But if you go over on year two, you just pay the extra taxes.
Was 2013 your first year under AE?
I can’t help you with 2014 but would recommend an appeal, those charges are nearly your years turnover last year!
It’s a lesson to me, to be very careful when I get to registration and year 1.
Bon courage Alex!