What are the consequences for a micro-entrepreneur who exceeds the turnover thresholds?
Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)
The micro-company scheme is applicable as long as your annual turnover (actually cashed in during the calendar year) does not exceed certain thresholds. These thresholds vary depending on the nature of your business.
Turnover thresholds HT: titleContent the micro-company regime depends on the activity you are carrying out.
The turnover which is taken into account is the turnover actually received. In other words, it is the amount of sales made minus any VAT that has been invoiced.
During your first year of financial year, the amount of the threshold not to be exceeded shall be prorated. This means that it is calculated based on the number of days the company has existed. They say it's an adjustment pro rata temporis of turnover excluding taxes in year N (1re year of existence).
For example, when a company (doing business) is created as of January 31, 2025, there are 335 days remaining until December 31, 2025. The threshold not to be exceeded is calculated as follows: (€188,700 x 335) / 365 =€173,190.
For subsequent years, the thresholds shall be applied without pro rata.
We present you the different turnover thresholds that should not be exceeded according to the nature of your business.
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Commercial and accommodation activity (excluding the rental of tourist furniture)
You are subject to the micro-company regime if your turnover does not exceed €188,700.
If you exceed this threshold, you go to simplified real tax system.
Service Delivery Activity
You are subject to the micro-company regime if your turnover does not exceed €77,700.
If you exceed this threshold, you go to simplified real tax system.
Rental of furnished tourist
The turnover thresholds which must not be exceeded in order to benefit from the micro-company scheme vary according to the type of furniture in tourism: classified or unclassified.
Rental of classified tourist furniture
The turnover threshold (turnover threshold) to benefit from the micro-company scheme for renting unclassified furniture was amended in 2024 and 2025.
2024 revenues (reported in 2025)
You are subject to the micro-company regime if your turnover does not exceed €188,700.
If you exceed this threshold, you go to simplified real tax system.
2025 revenues (reported in 2026)
You are subject to the micro-company regime if your turnover does not exceed €77,700.
If you exceed this threshold, you go to simplified real tax system.
Rental of unclassified tourist furniture
The turnover threshold (turnover threshold) to benefit from the micro-company scheme for the rental of unclassified furniture has been amended between 2024 and 2025.
2024 revenues (reported in 2025)
You are subject to the micro-company regime if your turnover does not exceed €77,700.
If you exceed this threshold, you go to simplified real tax system.
2025 revenues (reported in 2026)
You are subject to the micro-company regime if your turnover does not exceed €15,000.
If you exceed this threshold, you go to simplified real tax system.
Liberal activity
You are subject to the micro-company regime if your turnover does not exceed €77,700.
If you exceed this threshold, you go to simplified real tax system.
Warning
The sales figures used to determine whether you can continue to benefit from the micro-company scheme are those for year N-2 and N-1 (not for the current year). In other words, it's the revenue generated the preceding 2 years the current year. If you exceed the AC thresholds for 2 years, you will be out of the micro-company regime.
At the time of creation on your micro-company, you are automatically subject to the tax regime of the micro-company. So when you start your business you are bound to be subject to the micro-company tax regime during the First 2 years of existence.
However, you are not obliged to stay under the micro-company tax system. You have the option to opt for a real tax system. This option can be taken on your first tax return.
If you exceed thresholds of turnover of the micro-company scheme during 2 consecutive yearsThen you go to the simplified real tax system. This change of regime takes place on 1er January of the year following the 2nde the year you exceeded the threshold. Exceeding the turnover threshold during the 1re year does not lead to the exit from the micro-enterprise scheme.
Example :
You create your business company on May 8, 2024 and earn more than €188,700 the first year.
If you also exceed that threshold in 2025, then you'll exit the micro-company regime and you'll be subject to the actual tax regime as of the 1er January 2026.
However, if you are below the threshold in 2025, even if you exceeded the threshold in 2024, you will continue to benefit from the micro-company regime in 2026.
When you exceed the thresholds for 2 consecutive years, you exit the micro-company regime on 1er January of the year following the second consecutive year of exceedance. This has consequences for your social, tax and accounting systems.
Social consequences
When you leave the micro-company regime, you can no longer benefit from the micro-social scheme. You are then subject to the social security scheme of the sole trader. This varies according to the nature of the activity.
To learn more about the social protection of the individual entrepreneur, you can consult our dedicated sheets (trader/craftsman or liberal).
Tax consequences
When you leave the micro-company regime, you can no longer benefit from the micro-tax system. You are now on a real tax system.
Depending on your business and the type of profits you generate, your tax regime will be different. To learn more about the applicable regime, you can consult our dedicated industrial and commercial benefits (concerning craftsmen/traders) and to non-commercial profits (concerning liberals).
Implications for accounting
As a micro-entrepreneur, you have benefited from ultra-simplified accounting. When you leave the micro-company system, you can no longer benefit from such simplified accounting. You have additional accounting obligations. To learn more about your accounting obligations as an individual entrepreneur, you can visit our dedicated card.
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Tax treatment of micro-companies
Special arrangement for NLCs (micro NBCs)
VAT exemption
Micro-social scheme