The government is expected to announce changes to micro-entreprise and auto-entrepreneur regimes to encourage many small artisans to switch from traditional regimes to the less onerous regimes. The limits are to be doubled to 66400 for artisans and 165600 for commerces. The auto-entrepreneur scheme simplifies administrative procedures, including submission of accounts and record keeping, and payment of taxes on a less difficult timetable.
Unfortunately the exemption from charging and reporting VAT (TVA) will be removed, making the status less attractive for the smallest businesses, but also making the system less open to charges of providing an unequal playing field. No doubt the devil will be in the details and the government announcement today will be awaited with interest.
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