Self-employed: what are

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The annual turnover ceilings February , AuthorAude Salak auto-entrepreneur-chiffre-affaires The self-employed status has enjoyed great success since its launch in . One of the reasons, apart from being your own boss, is that it has many advantages such as the simplification of the procedures for creating the business, simplified accounting, VAT exemption, etc. The regime is governed by limits concerning the annual turnover depending on the activity


concerned. These ceilings aim to prevent too large companies from benefiting from this advantageous status. Compliance with the limitations in force is an intrinsic condition for the validity of Cambodia Phone Number List the microenterprise. Create your own business Summary Calculating the turnover of the self-employed Turnover is calculated solely on cash receipts in relation to the activity. Expense deductions are not possible for this plan. This means that the authorized thresholds





are calculated in relation to this figure and not in relation to the result which includes expenses, purchases of supplies, contributions. Likewise, mileage allowances or telephone and electricity costs cannot be taken into account. For example, a  designer who receives , euros for his work and who has expenses of , euros per year electricity, computer and office , etc. must declare , euros as turnover, even if his profit is not of , euros. The turnover is always positive or zero if there has been no activity while the result can be negative. For monthly or quarterly declarations, .