The P0 PL micro-entrepreneur start-up declaration form, or Cerfa 13821, is a document to be sent to Urssaf when setting up a micro-enterprise for the practice of a liberal profession. It is used to declare the start of an unregulated liberal profession, as regulated liberal professions such as doctors, psychologists or lawyers are subject to a different legal and administrative framework.
What is a liberal profession?
According to article 29 of law no. 2012-387 of March 22, 2012, relating to the simplification of the law and the reduction of administrative procedures, " the liberal professions group together persons habitually exercising, independently and under their responsibility, an activity of a generally civil nature whose purpose is to provide, in the interest of the customer or the public, mainly intellectual, technical or care services".
The law specifies that these services are "carried out by means of appropriate professional qualifications and in compliance with ethical principles or professional deontology, without prejudice to the legislative provisions applicable to other forms of self-employment."
For the tax authorities, liberal professions are those in which intellectual activity plays the main role, whether in the practice of a science or an art. The income earned by self-employed professionals must remunerate their personal work, without any link of subordination.
There are regulated and unregulated liberal professions. The P0 PL form, which is a declaration of commencement of liberal profession activity, must be completed by self-employed people practicing a liberal profession under the status of sole proprietorship.
Like the P0 CM form, reserved for shopkeepers and craftsmen, the P0 PL form is specifically designed for microentrepreneurs, whether or not they opt for the sole proprietorship option.
How do I fill in form P0 PL to declare a liberal profession as a microenterprise?
The P0 PL form for declaring the start of a liberal professions business, Cerfa 13821, contains a number of sections that must be carefully completed. The information will then be forwarded to the relevant business formalities center, and will have an impact on the activity of the self-employed liberal professional.
First and foremost, the microenterprise creator must specify his or her status as a self-employed professional by ticking the appropriate box. If you have already set up a business or company in the past, you must indicate its SIRET number.
Declaration of practice
In this section, the entrepreneur must indicate whether he wishes to set up a sole proprietorship or an individual limited liability company (EIRL). If he chooses to set up an EIRL, he will need to send the PEIRL form to the business formalities center, in addition to the P0 PL form.
The advantage of the EIRL is that it can be combined with the microentrepreneur status, which means fewer accounting obligations, while offering the possibility of protecting personal assets. In the event of financial difficulties, the EIRL entrepreneur can rest assured that his personal assets will not be seized.
Business creditors are authorized to seize only the business assets of a sole proprietorship with limited liability, as communicated to the authorities via the declaration of asset assignment.
Personal statement
In this section of form P0 PL, the entrepreneur must enter his or her identity and address, as well as those of his or her married or civil union spouse, if the latter is about to take up regular employment with the company. The status of the spouse, who may be an employee or collaborating spouse, must also be specified.
The employed spouse benefits from more comprehensive social security coverage, since he or she is entitled to unemployment benefits. On the other hand, the costs to the company are higher. As for the collaborating spouse, he or she can take charge of the day-to-day running of the business without being held personally liable, except in the case of professional misconduct.
Declaration of activity
In this section, the self-employed microentrepreneur must indicate the address at which he or she will be carrying on business. They must also specify the date on which they wish to start their business, and the nature of the activity they wish to pursue.
If you have more than one activity, you should indicate only the most important one in terms of sales. If your activity is seasonal, you must specify the period of the year during which you will be operating. If the activity is itinerant, this must also be indicated in this section of the Urssaf liberal microenterprise creation form, as must any activity in the health sector. In this case, you'll need to tick the box corresponding to the precise profession.
Finally, the liberal microentrepreneur must specify whether he or she is setting up or taking over a business. In the case of a takeover, the SIRET number of the predecessor is required, as well as his or her name in the case of a natural person, or its denomination in the case of a legal entity. This is also where you should indicate whether or not you have any employees.
Social declaration
This section contains all the information that will be sent to the social security bodies by the business formalities center. In particular, microentrepreneurs must enter their social security number, as well as their residence permit number if they are foreign nationals, and their practitioner number if they work in a healthcare profession.
Tax options
The tax choices made by a self-employed microentrepreneur have a direct impact on his or her business, and must therefore be carefully considered. The nature of the business determines the tax authorities' choice of income category: non-commercial profits (BNC) or industrial and commercial profits (BIC).
The self-employed microentrepreneur must also tick the box that corresponds to his VAT situation: basic exemption, which applies by default to microenterprises, simplified actual regime, normal actual regime or mini-actual regime.
Further information
The last section of form P0 PL is intended for any additional comments, as well as the address to which the self-employed microentrepreneur chooses to receive mail for exchanges with the administration.
All that's left to do is date and sign the form, along with the PEIRL insert for sole proprietorships with limited liability.