Should I open a French office of UK consulting firm?
I’m a UK national but French resident living in France for the last 13 years. In 2006 I started a consulting firm in the UK, working mostly with French clients and some UK. Recently it’s been nearly all French work. I pay UK corporation tax and declare salary in France. It’s quite a small turnover - around 60 K in euros and the company doesn’t charge VAT as it has never gone over the UK threshold. I also have another business as an auto-entrepreneur since 2009. I’m now very close to the annual threshold of 32000. The auto-entrepreneur activity is consulting as well as training. Regarding the UK business, I don’t think I can justify it’s continued presence in the UK. I don’t know whether I should close it and open a French SARL, or open a French subsidiary?
Regarding the auto-entrepreneur business, if I change status, it is important that I don’t charge French TVA to any French customers as some of them don’t recuperate TVA themselves. I know that training centres in France can choose not to declare TVA, but would that include any consulting activity? What would be the best structure for this new company?
I guess my main question is, should I close both current activities and open a new one in France, knowing that I need an entity that doesn’t charge TVA? Would a SARL training centre be the best option do you think?