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Micro-entrepreneurs: option for lump-sum payment possible until September 30

Published on September 21, 2023 by Pierre Belhache - 4 mins reading time
SMALL BUSINESSES Companies Self-employed Tax Urssaf Procedures

Sole proprietors under the micro-BIC or micro-BNC scheme can choose between two tax-advantaged options: they can opt for the classic micro-business status, or for the flat-rate payment of income tax. The latter choice must be made before the September 30 deadline, by submitting a request to Urssaf.

What is the "versement forfaitaire libératoire"?

Micro-entrepreneurs are required to declare their income, which is subject to income tax and social security contributions. They are automatically taxed under the micro-tax and micro-social regimes, but can opt for payment in full discharge on request.

This system enables joint payments to be made from their dedicated micro-business account throughout the year for income tax and social security contributions. In this way, there are no regularizations the following year.

Conditions for exercising this option

The lump-sum payment is only available to micro-entrepreneurs. There are two main conditions that must be met to qualify:

  • The household's reference tax income (RFR) for year N-1 is less than or equal to 26,070 euros per family quotient share. This threshold is increased by 50% for each additional half-share. For example, it is 52,140 euros for a couple, and 65,175 euros for a couple with one child;
  • Have sales (excluding VAT) below the thresholds set for the micro-enterprise scheme. As of January 1, 2023, these thresholds must not exceed 188,700 euros for companies whose main activity is the sale of goods, objects, supplies of foodstuffs to be taken away or consumed on the premises, or the provision of accommodation; 77,700 euros for services falling under the industrial and commercial profits (BIC) and liberal professions falling under the non-commercial profits (BNC).

How do I opt for the lump-sum payment at source?

Micro-entrepreneurs who meet the above eligibility conditions must apply to Urssaf by September 30, 2023 at the latest, for application in 2024.

Under this option, the sales generated by the micro-enterprise must be entered on the supplementary income tax return (n°2042-C Pro). The amount must be entered in the "Micro-entrepreneurs who have opted for the withholding tax" field.

Another step you need to take is to cancel the advance payment calculated by the tax authorities for the prélèvement à source (withholding tax). To do this, simply log on to your personal space on impots.gouv.fr and click on "Gérer mon prélèvement à la source" ("Manage my withholding tax").

 

How do I opt out of the prélèvement forfaitaire libératoire (flat-rate withholding tax)?

There are three ways for micro-entrepreneurs to terminate their option to pay the flat-rate lump-sum tax:

  • By cancelling the option with Urssaf or a general social security fund;
  • Leaving the micro-business regime (exceeding the thresholds set by the micro-tax regime);
  • By exceeding the thresholds set to benefit from the payment in full discharge.