Move from auto-entrepreneur to entreprise individuelle reel simplifie?

yshek

26 Oct 2014 at 17:18 · Viewed 1672 times

My wife is a marketing consultant registered as an auto-entrepreneur professional liberal. It seems likely that she will exceed the turnover threshold in 2015 and we would therefore like to understand the implications.

After reading through some questions and answers, it seems that the most fitting structure for her is a entreprise individuelle / profession liberal reel simplifie. Seem reasonable to you?
Under this structure, can you confirm that social charges should be around 34% of net profit?
When would be the right time to change from auto-entrepreneur to entreprise individuelle? I understand that if she does so before year end, it will retroactively apply to her tax regime, which she currently pays at source. Is there a downside to waiting for next year, when she exceeds the threshold to declare the change? At that time, what would be the implications on her social charges, e.g. when she exceeds the limit, will she need to retroactively pay higher charges for that year?
My wife’s clients are US-based. Would she still need to apply TVA to her invoices?

Answered