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MicroBic or MicroBNC for a software developer?


RichardA
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Just a quickie... does anyone know whether selling (via the Internet) a computer program I've written and developed would classify as "commerciale" or "profession liberales" i.e. BIC or BNC? (If I understand rightly). The income would be around 5000 Euros p.a., maybe a little higher in future years.

And if I have a choice, which is the better of the two regimes? I also have a full time salaried job too... if that makes any difference??

Thanks, Richard

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There is no 'better' - they are just two taxation regimes. I think that as you are selling a product you woud be regarded as a BIC (commercial). If you were writing custom programs you would probably be BNC (non commercial). The main difference is that a BIC has a higher turnover allowed, to cover purchase of stock, materials etc. The best answer I can give is to consult an accountant - even under the micro regime this can be worthwhile because there are many things an accountant can do to keep your taxable income, and thus cotisations, low and more than cover his own fee with what he saves you. You may find yourself better off if you register for TVA, something which really needs the advice of a good accountant. Accountants are also well up with changes to rules and procedures, particularly in a case like yours when things are complicated by combining salaried work with a part-time business, just the sort of enterprise that the latest rules have been designed for.
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Will,

Thanks. I have an accountant in mind, so I will consult him if I go ahead. Things are still at the "feasibility" stage to determine whether it's worth my while, bearing in mind all the additional administration involved and the fact that I don't expect to make a fortune from the software (it's rather specialist). I'd actually be licensing the software to users, rather than selling it outright. Not sure that makes a difference either.

I've been trying to wade through http://mamicroentreprise.free.fr where there's lots of good stuff, although my French does struggle with some of the more technical/legal language!

The new "loi Chirac" applicable for new Micro Entreprises created from 2008 (and retrospectively from 2007 apparently) is what's tempting me to proceed. Does anyone know if the capping of charges is just for the first 2 years, or is permanent if the turnover is low enough to benefit?

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