Back in August last year I highlighted a list of changes possibly coming to auto-entrepreneur businesses in France in January 2015. I can confirm the following changes now apply to auto-entrepreneurs from the 1st January 2015:
- Compulsory registration for trading activities and activites commerciales with Registre du Commerce et des Societes (RCS), and artisans with Registre des Metiers (RM). This may represent a cost of 90 euros for trade and 180 euros for artisans. Auto-entrepreneurs already in business in France have one year to comply with this new registration. The deadline is 19 December 2015.
- Trading activities and artisans will have to pay a tax called frais to chambre for joining Chambre de Commerce et d’Industrie or Chamber de Metiers. This tax is a fixed percentage of the auto-entrepreneurs turnover, i.e. 0.015% for trade and 0.48% for artisans. This new tax should be declared and paid with the auto-entrepreneur turnover declaration.
- Artisans must attend a five-day mandatory training course, called Stage Prealable à l’Installation (SPI), with the Chambre de Metier. The course costs about 180 euros and in most cases must be completed before an auto-entrepreneur business can be registered.