The Microenterprise Scheme

The Microenterprise Scheme is a reduced tax regime reserved for sole proprietors and certain limited liability companies. 

1.Three conditions to benefit from this scheme

 

  1. A sole trader or certain limited liability companies: The microenterprise scheme concerns primarily individual operators, including those who have adopted the status of EIRL. The micro plans are also open to limited liability companies and EIRLs whose sole shareholder is a natural person managing this company. With this exception, companies, regardless of their form or the amount of their turnover, are excluded.
  • From now on, the micro-BIC and micro-BNC regime can be applied to entrepreneurs even if they are subject to VAT. Consequently, the crossing of the limits of the VAT-based exemption no longer automatically implies the forfeiture of the micro scheme.

 

  1. A capped turnover: For a sales activity, the micro-BIC scheme applies in 2024 if the turnover in 2023 or 2022 does not exceed €188,700 excluding VAT.

 

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