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Taxation
Micro-company: possibility to opt for the final payment until 30 September 2024!
Publié le 03 septembre 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Are you an active micro-entrepreneur? Do you want to pay your taxes and social security contributions at the same time? You have until September 30, 2024, to opt for the final lump sum payment.
The final lump sum payment is an option only available to micro-companies subject to micro-BIC or micro-BNC. It allows the payment of income tax and social security contributions at the same time.
These payments are made throughout the year (monthly or quarterly), as revenue is collected. This procedure shall not be subject to regularization at the end of the year.
When you opt for the final lump sum payment, you must cover the supplementary income tax return (n°2042-C Pro) the turnover of your micro-company. Your turnover must be entered in the "Micro-entrepreneurs who have opted for the tax-free withdrawal" box.
You have until September 30, 2024 at the latest to opt for the discharge. It will apply to revenues received on or after 1er January 2025.
Please note
In the case of the creation of a micro-company, the option must be exercised with the one-stop shop for company procedures before the end of 3e month after the company was created.
Warning
If you choose the final lump sum payment, you will have to remove the deposit calculated by the tax administration on your income from the withholding tax. To remove the deposit that will be taken for your tax household, you need to connect to your particular space on the site tax.gouv.fr and access the “Manage my direct debit” service.
How to opt?
In order to opt for the final lump sum payment, you must make an express request to the Urssaf (or the General Social Security Funds in Overseas Territories).
For more information on the final payment and its conditions, please visit the corresponding card.