Surplus the surplus is returned to the taxpayer

Denunciation of the options

It is possible to denounce that the option for the source tax payment. But, the contractor may also denounce the option for the microsocial regime which automatically result in the loss of the regime for the tax payment in legal tender.

Attention: the autoentrepreneur shall ensure contact information letter to the RSI Fund within no later than 31 December of the year preceding that in respect of which it intends to stop the option. The administration says in effect that any denunciation exercised out of time will not be taken into account. The taxpayer will continue to be legal tender tax payment for the entire year. And if he still wants to get out of this device the following year, he will repeat his denunciation. Disrespect of the output of the micro system requirements

Tax payment ends when the thresholds for micro-enterprises plan.

Caution: contrary to the information that may very well focus exclusively on tax payment without impacting the option for the microsocial, the output of the miro-business plan causes not only the loss of the tax payment payment device but also to the microsocial.

In output caused by overflow of the main thresholds of the micro plan - business (80 000 32 000 or activity), contractor continues to qualify for the tax payment payment until 31 December of the year following that where these limits are completed provided that they remain below the thresholds of tolerance allowed for the franchise of VAT (88 000 34 000 or activity) and remain under this regime of franchise. However, tolerance thresholds exceeded results in immediate loss of the deductible VAT base and simultaneously the output of the micro-enterprise regime. In such a situation, it is terminated retroactively to the option for tax paying legal tender from 1 January of the year of liability to VAT. In this case, the payments that would have been made during the calendar year are not clearance of the income tax. Like tax credits, amounts paid in respect of the lump-sum taxation, between 1 January and the loss of the regime, to allocate on the amount of tax on the income due the following year. Surplus, the surplus is returned to the taxpayer.

Important: the microsocial regime is to him, maintained until 31 December of the year exceeded these thresholds of tolerance. Option for the liability to VAT

The legal tender tax payment assumes that the contractor is engaged with the exemption of VAT. That is why, if option for liability of activity on the TVA, it entails the end of legal tender tax payment device. The latter ceases to apply retroactively to 1 January of the year in which the VAT option is exercised.

Note: the option of the operator for a real tax system ends also automatically legal tender payment plan effective January 1 of the year in which this option is made. The ceiling of the tax household income exceeded

It is also possible to get out of the legal tender tax payment if the upper limit of the third instalment of the scale of the income tax. The option ceases to apply to the title of the second year following that in which the amount of the income of the taxpayer's tax home exceeded this sum.

Termination of activity

Finally, the legal tender tax payment will cease at the same time that the activity of the contractor. Termination of activity, the autoentrepreneur must produce two last statements. On the one hand, it must send to the authority a statement of revenue realized from the first day of the month or quarter by declarative period he had chosen. And on the other hand, within a period of 60 days, he must complete a tax return (n 2042) with reference to the turnover conducted between January 1 and the date of termination and eventually realized capital gains.

Note: this period is increased to 6 months when the cessation of activity is caused by the death of the contractor.