Taxation Documents

This document presents the principles of taxation of micro-enterprise can choose individual entrepreneurs. From a social point of view, micro-entrepreneurs are independent Social Plan (RSI). Their social contributions can be calculated and paid according to the common law system or as the regime of micro-social.

Micro-entrepreneurs must report their activity to the center of business formalities (CFE):

- With the Chamber of Commerce and Industry (CCI) they are traders,

- With the Chamber of Trades and Crafts (MAC) if they are craftsmen,

- With Urssaf they are professionals, managers

- The registry of the Commercial Court if they are commercial agents