First turnover declaration as a micro entrepreneur
Question posted for FJ321 -
I am just working through the first declaration for/with my partner (he set up at the end of July). He is registered as: 77.21Z : Location et location-bail d’articles de loisirs et de sport and rents out a motorboat (day-to-day).
I have a few questions that I hope you can help with:
1) Please can you let me know which of the following categories he should be declaring under:
- Chiffre d’affaires des autres prestations de services
- Chiffre d’affaires des prestations de services commerciales ou artisanales
- Chiffre d’affaires des ventes de marchandises
2) He has just started to use a 3rd-party booking agent to make more bookings. They take all of the customer details and take the payment. He then gets the payment after they have taken their commission. Is the declaration for the amount that the customer pays the booking agent, or is it for the amount that the booking agent pays my partner? Also, should the invoices be addressed to the booking agent (where the payment is coming from) or the customer who is renting the boat (but who is making the payment to the booking agent)?
3) Regarding the set up of his business: When he initially set up, the port authorities suggested he set up as Micro-BIC. Please can you explain what this is and how or why it can be set up (or direct me to some information about it).
4) For the coming summer, he may want to use a skipper from time to time to drive the boat. The skipper would be used on a day to day basis only when the clients request it and there would therefore not be set hours or days for the skipper to work. But due to the amount of work that the skipper is likely to have through my partner (most days), they would be unlikely to take on any other work. Would he therefore need to have an employment contract for the skipper, or could this set up work if the skipper is ME? The port authorities suggested that he should have a contract with the skipper even if the skipper is working as ME, but I’m not sure how this would work - can you clarify?