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

Turnover thresholds HT: titleContent the micro-company regime depends on the activity you are carrying out.

In the first year of operation, the CA: titleContent VAT taken into account to establish an overrun will be calculated according to the number of days your company exists.

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

This adjustment is called pro rata temporis of turnover excluding taxes in year N (1^era year of existence). The turnover excluding tax is used as a reference year for the following years.

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

If you want to be subject to the effective tax regime, you must opt for to benefit from this plan when creating your company. This option should be taken when you first report results.

If you exceed the turnover thresholds of the micro-company scheme for 2 consecutive years, you switch to the simplified real tax scheme. This change of regime takes place on 1^er January of the year following the 2nd^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 threshold of turnover excluding tax of the micro-company individual business regime (for 2 consecutive years), then you switch to the social and fiscal regime applicable to a

• Taxation on simplified real profit tax system (commercial, craft or industrial activity) or controlled declaration (liberal activity) from 1^er January following the year of the exceedance
• Social security system for self-employed persons, from 1^er January following the year of exceedance