Fees for micro-entrepreneur's consular room expenses
Verified 13 October 2023 - Directorate for Legal and Administrative Information (Prime Minister)
The micro-entrepreneur has to pay certain taxes to finance the consular chambers when his turnover exceeds €5,000. These are the Chamber of Commerce and Industry Fee (CCCT) and Chamber of Commerce Fee (CMA). On the other hand, he does not pay any tax for room of agriculture expenses since this status is not authorized to carry out an agricultural activity.
The ITC fee due is calculated by applying a rate proportional to the turnover of the micro-entrepreneur. It is collected at the same time as the social security contributions payable by the micro-entrepreneur.
FYI
A micro-entrepreneur with a turnover or revenue of less than or equal to €5,000 is exempt from tax for CCI fees.
Activity pursued | Percentage of turnover |
|---|---|
Provision of services | 0.044% |
Sale of goods, objects, food to take away or to be consumed on site | 0.015% |
Dual registration craftsmen CCI-CMA | 0.007% |
The CMA fee is calculated by applying a rate proportional to turnover.
It is collected at the same time as the social security contributions payable by the micro-entrepreneur.
FYI
A micro-entrepreneur with a turnover or revenue of less than or equal to €5,000 is exempt from tax for room-of-trade expenses.
The amount of the CMA tax depends on the department in which the company is located:
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Lower Rhine and Upper Rhine
In order to calculate the amount of tax, a rate must be applied to turnover.
This rate varies according to the activity carried out.
Activity pursued | Percentage of turnover |
|---|---|
Provision of services | 0.65% |
Buy-sell | 0.29% |
Moselle
In order to calculate the amount of tax, a rate must be applied to turnover.
This rate varies according to the activity carried out.
Activity pursued | Percentage of turnover |
|---|---|
Provision of services | 0.83% |
Buy-sell | 0.37% |
Other Departments
In order to calculate the amount of tax, a rate must be applied to turnover.
This rate varies according to the activity carried out.
Activity pursued | Percentage of turnover |
|---|---|
Provision of services | 0.48% |
Buy-sell | 0.22% |
Tax on room fees for crafts and crafts
Chamber of Commerce and Industry Fee