Hi All,
A quick question, when calculating chiffres des affaires for my consultancy micro-entreprise for any given period, do I count what I have invoiced or what I have received in payment?
I have been doing my social contribution declarations at URSSAF counting only what I have received, but I have a found a website on the topic of the TVA exemption for AEs that makes me think I should be counting what I have invoiced. Any help?
Best
ME allows you to declare only what you have banked in any given period. This ensures that you only pay cotisations on money received.
It’s quite an adjustment to make if you’ve done “réél” accounting for years before switching.
Do you know if that changes when you have to charge TVA? I read somewhere that when you pass the TVA threshold you go from a BNC to a BIC, and then I read somewhere else (below) that the two calculate CA differently :
Comment calculer le chiffre d’affaire d’une entreprise ? (expert-comptable-tpe.fr)
I don’t know. I deregistered for TVA when I went from réél to ME, as at the time one couldn’t be an ME & be TVA registered.
I’ve not bothered to try to understand how you can now be an ME & registered for TVA as, IMO, you can’t properly account for TVA if you aren’t properly accounting for everything else. I suspect that it would not be a beneficial as doing proper profit & loss accounts where you offset all your business expenses.
I have never used micro entrepreneur but my daughter does. I agree with Badger, I don’t see how it is a good choice of regime once your turnover increases. For instance a profession libérale who needs to be registering for TVA would be turning over in excess of 32k or whatever the threshold is this year. At 20-odd per cent that’s 6 or 7k gone in cotisations? Wouldn’t it make more sense to invest some of that back into the business and pay cotisations on profits?
My profits are just that >32k you can’t claim expenses as an ME, and as I offer consultancy services, I have no stock or inventory costs.