What are the consequences for a micro-entrepreneur who exceeds the turnover thresholds?

Revenue thresholds HT: titleContent the speed of the micro-company depends on the activity you perform.

In the first year of operation, the AC: titleContent HT taken into account to find an overrun will be calculated based on the number of days your company exists.

For example, if the company has been in existence since January 31, 2022, then 334 days will remain until December 31, 2022. The threshold not to be exceeded shall be calculated as follows: (€176,200 x 334) / 365 =€161,235.

This adjustment is called prorate temporis of the N-year duty-free turnover (1^mother year of existence). Revenue excluding tax is used as the base year for subsequent years.

At time of creation on your company, you are automatically subject to micro-company for the first 2 years of your life.

If you wish to be subject to the actual tax regime, you must opt to benefit from this plan when you create your company. This option must be taken when you first report results.

If you exceed the revenue thresholds of the micro-company regime for 2 consecutive years, you move to the real simplified tax regime. This change of regime takes place on 1^to January of the year following 2^e the year you exceeded the threshold.

If you exceed the micro-company thresholds for only one year, you remain subject to the micro-company regime.

When you have exceeded the micro-company tax-free threshold (for 2 consecutive years), then you switch to the social and tax regime applicable to a individual business:

• Taxation at simplified real profit tax regime (commercial, craft or industrial activity) or controlled statement (liberal activity) from 1^to January following the year of the overrun
• Social system of self-employed workers, from 1^to January following the year of exceedance