Entries by escec

Director Training Tax Credit

Certain amounts invested by the company for the training of executives are eligible for a tax credit. 1.Companies concerned The tax credit is reserved for industrial, commercial, craft, craft, liberal or agricultural companies that are subject to IR (Impôt sur le Revenu/ Income tax) or IS (Impot sur les société/ Corporate tax) under an actual […]

Company Taxation

Taxation system’s every plan has its own reporting obligations. 1. Micro-régime scheme Annual turnover limit: Except in the case of exclusions linked to certain activities, the microenterprise scheme automatically applies to companies whose turnover excluding VAT, adjusted pro rata if necessary, does not exceed certain limits. Since the 2024 income tax, these thresholds have been […]

COMBINING A MICRO-ENTERPRISE WITH ANOTHER ACTIVITY: THE RULES

This article deals with a problem that concerns many entrepreneurs: the combination of the auto-entrepreneur status with another activity. We emphasize that the other activity must be distinct from the previous one. It is not advisable to combine the same activity with two businesses because of the significant risk of requalification as illegal activity. Indeed, […]

E-commerce and VAT in the UE

Information on B2C VAT for businesses that sell e-commerce to their customers in the EU   As of July 1, 2021, businesses that sell e-commerce (goods or services) to their private customers (B to C) located in the EU must complete and file a new OSS return with their regular national VAT return that will […]