SELF ENTREPRENEUR

LAW OF AUGUST 4TH 2008.

In order to become a self entrepreneur you must register your activity to the “Centre de formalités des enterprises” or to the Chamber of Commerce (“Chambre de commerce”) if you have a commercial activity.

There are some conditions to this statute:

– Regarding the turn over (“chiffre d’affaires”): The turn over must not exceed 80.000 Euros when your activity is to sale goods, objects, supplies, food or if you give housing services;
The turn over must not exceed 32.000 Euros if you provide any other services than those listed above;
The turn over must not exceed 32.000 Euros if you provide services included in the non commercial profit category (“benefices non commerciaux”).

– You must benefit VAT exemption (“franchise de TVA”);
– You can pay your income tax as a lump-sum settlement (“règlement forfaitaire”) based on your turn over if your tax household (“foyer fiscal”) does not exceed 25.195 Euros.
– Regarding the social costs (“charges sociales”) and fiscal liabilities (“charges fiscales”):

fichier à telecharger:
101115 – THE SELF ENTREPRENEUR