Income tax paid at source Micro Entrepreneur (prelevement liberatoire)
My Micro Entrepreneur entity was created with the option to pay income tax on source (rate is 2.2% for services). This is of course on top of the 22% social contributions.
My questions:
1 - Is this really all the tax (impot) to be paid? It seems smaller than a normal salary tax.
2 - The auto autoentrepreneur.urssaf.fr will calculate the amounts to be paid based on the above percents. Will the 22 % social + the 2.2 % impot will be paid together in one transaction or will there be separate transactions in separate accounts?
3 - What do I do if I declare the first income end of January but I don’t yet have an account with impots.gouv.fr ? My activation code for my online account seems to have been lost, I will probably have to request it again. This is related to the previous question as I don’t know if the 2.2 % impot has to be paid to impots.gouv.fr, and how do I pay it if I don’t have yet an online account with impots.
Thank you in advance