I don't know if you can help me but I hope so? I've just received my siret number after registering as an auto-entrepeneur for my B&B business.
I am confused by the Declaration initiale pour la cotisation fonciere des entreprises (CFE). I have read that I have to apply for exemption by 31st December 2013. Is this a different tax from the one that I have opted to pay every three months via the AE system?
Basically, I was just going to pay online via the AE website as I have been in business for 3 months; then I wondered if this is the tax that I should be exempt from? Also, there are dates for payment listed on the AE website and I am between October and January as obviously we are in December now, therefore, if I am to pay tax on the 1st three months business, should I now wait for the December payment deadline?
Any help would be appreciated, thank you. Colette
" added that all A-E's have 2years before they pay and yes it is additional to cotisations."
I don't understand, I thought the exemption was for THREE years. And this year they extended it, so those who setup in 2009 were exempt for 2013.
Tim, in answer to "Is this the only messed up country on the entire planet that just screws those trying to eek out a living?"...the answer is..a big YES!
Lots of people going under unfortunately.
Have you seen the term "Sacrifié" posted around: Here is an interesting article:
http://www.huffingtonpost.fr/2013/11/13/sacrifies-commercants-artisans-tva-taxes-charges_n_4265196.html
Is this the only messed up country on the entire planet that just screws those trying to eek out a living?
Better off get a job at MacDo's for six months then go on the dole.
Thank you everyone for your responses.
Much appreciated.
Colette
I wonder if the French took a leaf from the President of Nigeria's book and basically send out bills in the hope someone will be scared and just pay it.
OK so you started mid August, so yes you do need to pay but not until 31st January
So you need income from Q3 (15 August to 30 Sept) and Q4 (1 October to 31 December) and this will be declared and paid in January 2014.
The French provide government forms in a language other than French - I just saw a cochon fly.
You can can get form 'online' and then cut and paste bits you don't understand into Google translate
http://www.impots.gouv.fr/portal/deploiement/p1/fichedescriptiveformulaire_8437/fichedescriptiveformulaire_8437.pdf (I think that is the right one 2014)
Hey Clare, Sorry, I didn't make that clear. But it is annoying that bills come through for charges that are not applicable. Rather like emails from the ex butler of the President of Nigeria, who has $25,000,000 worth of hooky gold that he wants to pass through my bank account in return for %10!
Thanks Clare
The only problem I have now is the completion of the form. I have looked for an English translation but cannot find one.
Also, I only received my Siret number yesterday and was going to pay the AE taxes online. However, I don't know if I have to wait until the end of January 2014 now because the October deadline has passed? I started trading in the middle of August.
Colette
Patrick, what you say is mostly right except upper limit is more then 23.5% I believe - I pay 24.60% ! :-(
Patrick, CFE is separate from the trimestral payments of tax & social charges and is due annually around the same time as the taxe d'habitation. Most people who have set up AE will not have seen this because of the 4 year exemption period. It was 3 years but has just been announced by government about a month ago that it will be four years. It used to be a flat fee agreed by your commune but as from 2014 will be based on a percentage of income. See here for the update of what you should expect to pay when the exemption ends. http://business.lesechos.fr/entrepreneurs/auto-entrepreneur/10032826-cfe-un-nouveau-bareme-annonce-pour-les-petites-entreprises-55325.php
The CFE declaration is just that - a declaration. Nothing to pay (so far...)
When did you 'start trading'. If it was after 1st October, you will not need to pay until April (bascially add it to the Jan-March takings).
As an autoentrepreneur, you are only taxed on your income. If you earn €0 there are no charges whatsoever. The rate at which you are taxed varies between 7.5% (If you are eligible for an ACCRE) to 23.5%. However, I have found that quite often I receive a tax bill or charge from another 'organisme' that I should be exempt from. In most cases, I would call the number on the bill and clarify your 'autoentrepreneur' status with them. You may well receive the same bill again next year and have to call once again!
CFE is a separate tax. It was similar to paying tax fonciere but they are now going to base it on a percentage of your income. The declaration you have to complete will give you the exemption. I don't know what they look like now because I completed mine just before the change. But see here http://www.service-public.fr/professionnels-entreprises/actualites/00890.html As I remember if the B&B is part of you house and not in a separate building you lay be exempt anyway. I sure someone else on here has experience of this.