Significant changes to the AE Regime have been introduced at the end of 2014

Following the Pinel Act of June 2014, some significant changes to the Auto-Entrepreneur regime have been introduced at the end of 2014 and early 2015

  • traders and artisans are now required to be registered with their local Chamber of Commerce or Industry or Crafts
  • this registration, of course, comes at a cost – ranging from 0.007% to 0.044% based on turnover
  • there is now a mandatory requirement to attend 30 hours of “training” provided by these Chambers at a typical cost of 260€

For 2015 there is a reduction and harmonisation of the levels of cotisations:

– 13,3 % pour les activités d’achat revente,
– 22,9 % pour les prestations de services commerciales et artisanales,
– 22,9 % pour les activités libérales relevant du régime de retraite du RSI,
– 22,9 % pour les activités libérales relevant du régime de retraite de la Cipav

Except in the year of commencement, AEs are now subject to the CFE tax which is levied by their local commune and varies from commune to commune

  • all AEs must now operate a dedicated bank account for their AE activity
  • certain artisans must state, on their estimates and invoices, their professional insurance policy number
  • access to training is now conditional upon payment of cotisations
  • for 2016 there will be a merging of the different types of existing micro-regime under the title of micro-entrepreneur