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Auto-entrepreneur : avoid the traps !

Thanks to the new status of auto-entrepreneur, it is easier to create a small business in France.

This status is a simplification of the old micro regime. What you earn, what you pay, you immediately pay your social charges without the bad surprise during the following year. That's simple and good but … you pay a percentage based on your turn over and not on the actual results, profits or losses. That means that if you have losses, you will pay charges nevertheless.

But there is worse, as the classical micro, the fictive benefit (percentage of the turn-over) will be added to the incomes of other members of your family to calculate the base of your income tax. Don't forget that if the business is in a loss, it's possible to include this as part of the incomes in your family either immediately or in the future.

We remind you that if you are settled in ZRR (Zone de revitalisation rurale) for the new business, you could benefit from a very generous exemption of income tax for several years in your business non open to micro.

Last but not least, your business will not be liable for VAT but nor are there refunds VAT on investments or purchases. It's not necessarily a good issue for your clients working in building renovation.

Consequently, it's necessary to think your project through and create a small business plan : products, clients, turn over, investments. Don't forget your banks, may be they will assist with a business plan and accounts system.

Do it simply, but not simplistic ! Auto-entrepreneur status can be a good solution for very small businesses with few financial needs, and no plan of rapid growth. It's not the option(impossible if you want to create a company) if you forecast growth and development.