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_posts/2023-09-04-freelance-self-employed-in-france.md
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| --- | ||
| layout: post | ||
| title: Freelance Self-Employed in France | ||
| image: | ||
| path: /assets/posts/2023-09-04-freelance-self-employed-in-france.png | ||
| description: > | ||
| Quick Start Guide | ||
| # hide_description: true | ||
| # category: projects | ||
| # tag: [docker, jekyll, ruby] | ||
| --- | ||
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| - | ||
| {:toc .large-only} | ||
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| <!-- markdownlint-disable MD026 MD033 MD041 --> | ||
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|  | ||
| [](LICENSE) | ||
| [](https://github.com/sponsors/JV-conseil "Become a sponsor to JV-conseil") | ||
| [](https://stackoverflow.com/users/2477854/jv-conseil "Follow JV conseil on StackOverflow") | ||
| [](https://twitter.com/JVconseil "Follow JVconseil on Twitter") | ||
| [](https://mastodon.social/@JVconseil "Follow [email protected] on Mastodon") | ||
| [](https://github.com/JV-conseil "Follow JV-conseil on GitHub") | ||
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| ## Where to get information about the status? | ||
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| Official guide for auto-entrepreneur / micro-entrepreneur status. | ||
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| See: <https://www.autoentrepreneur.urssaf.fr/portail/files/Guides/Urssaf-Guide-AutoEntrepreneur-metropole.pdf> | ||
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| ## Where to get registered? | ||
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| See: <https://www.autoentrepreneur.urssaf.fr/portail/accueil.html> | ||
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| ## How much can I earn? | ||
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| See: <https://entreprendre.service-public.fr/vosdroits/F23267> | ||
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| ## Do you need a dedicated bank account? | ||
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| You are not required to open a business bank account. However, it is mandatory to have a bank account. Your personal account is enough. | ||
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| If, during your activity, your annual turnover exceeds €10,000 for 2 consecutive years, you will be required to create an account dedicated to your professional activity. It is recommended to open a bank account dedicated to your activity even if you do not exceed the threshold of €10,000. | ||
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| See: <https://entreprendre.service-public.fr/vosdroits/F23266> | ||
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| ## Where to open a business bank account? | ||
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| See: [N26 Business Bank Account][n26] | ||
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| ## As a micro-entrepreneur, can I be liable for VAT? | ||
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| In principle, by being a micro-enterprise, you do not charge VAT since you benefit from the “VAT-based franchise” system. You therefore do not deduct VAT. | ||
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| You must then mention on your invoices: "VAT not applicable, art. 293 B of the CGI". | ||
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| You can nevertheless become liable for VAT: | ||
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| - by opting for a real VAT tax regime, which allows you to deduct VAT on your purchases; | ||
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| - in the event of exceeding the VAT-based franchise thresholds . You actually lose the benefit of the VAT exemption: | ||
| on January 1 N if your turnover for years N-1 and N-2 each exceeded the limit of €91,900 (without exceeding the increased threshold of €101,000) for sales activities, or €36,800 ( without exceeding the increased threshold of €39,100) for the provision of services, | ||
| from the 1st day of the excess month if during the calendar year, your turnover exceeds the threshold increased by €101,000 for sales activities and €39,100 for service activities. | ||
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| Special case: you exceed the VAT ceiling from the year your company was created: | ||
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| - The year of creation: the franchise applies automatically, unless the increased threshold of €101,000 or €39,100 is reached (without pro rata temporis adjustment ). You will then have to invoice VAT from the 1st day of the excess month. | ||
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| - The year following creation: to determine whether the franchise is applicable, the thresholds must be prorated according to the duration of activity during the year of creation. | ||
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| As soon as you lose the benefit of the VAT-based exemption, you must report it to your business tax service ([SIE][sie]), which will then allow you to declare and pay VAT in your Professional area. | ||
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| See: <https://www.impots.gouv.fr/professionnel/questions/en-tant-que-micro-entrepreneur-puis-je-etre-redevable-de-la-tva> | ||
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| ## Un micro-entrepreneur est-il soumis à la cotisation foncière des entreprises ? | ||
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| <https://entreprendre.service-public.fr/vosdroits/F23999> | ||
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| ## Un micro-entrepreneur doit-il être obligatoirement assuré ? | ||
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| <https://entreprendre.service-public.fr/vosdroits/F23668> | ||
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| ## Offre RC Pro | ||
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| <https://www.federation-auto-entrepreneur.fr/contenu/rc-pro-responsabilite-civile-professionnelle-autoentrepreneur> | ||
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| ## Quel est le prix de l’assurance responsabilité civile professionnelle pour auto-entrepreneur ? | ||
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| Bien moins onéreuse que pour la plupart des autres formes juridiques, la RC auto-entrepreneur coûte, en moyenne, 100 à 200 € par an. Un prix relativement faible pour profiter ensuite de plus de sérénité dans l’exercice de votre activité professionnelle. Selon votre activité, des différences importantes peuvent être observées : | ||
| Un photographe, un graphiste ou un illustrateur doivent compter 50 € en moyenne pour leur assurance responsabilité civile. | ||
| Dans le service à la personne, son prix moyen est généralement compris entre 100 et 200 €. | ||
| Comptez également 250 € pour un coach sportif et jusqu’à 350 ou 400 € pour un agent immobilier. | ||
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| <https://www.lelynx.fr/pro/responsabilite-civile/auto-entrepreneur-prix/#:~:text=Quel%20est%20le%20prix%20de,à%20200%20€%20par%20an>. | ||
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| ## Usefull Links | ||
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| - [Impôts Espace Professionnel][sie] | ||
| - [Fédération Nationale des Auto Entrepreneurs](https://www.federation-auto-entrepreneur.fr) | ||
| - [Auto-Entrepreneur Official Guide][guide] | ||
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| ## Further Reading 📚 | ||
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| - [Self-Employed What You Need To Know](https://n26.com/en-fr/blog/taxes-for-the-self-employed-in-france) by N26. | ||
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| <!-- Links --> | ||
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| [n26]: https://n26.com/r/julienv3537 | ||
| [sie]: https://cfspro-idp.impots.gouv.fr | ||
| [guide]: https://www.autoentrepreneur.urssaf.fr/portail/files/Guides/Urssaf-Guide-AutoEntrepreneur-metropole.pdf |
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