Taxe Professionnelle

[Mr Coeur de Lion]

I'm registered as an auto entrepreneur and have one of these forms sent to me today.

What's it about? Why do I need to fill it in? Surely they already know my earnings because I submitted them quarterly this year?

[Bertiebe]

We have also received this form today having registered as Auto Entrepreneur in July this year.  I understood that as an AE we were exempt from Taxe Professional for the first 3 years?!  Does anyone know if we have to complete this form, and who we should contact regarding the exemption.

As always thanks to everyone on the forum for their knowledge and assistance.

[BJSLIV]

In order to be exempt from the TP you have to opt for the higher rate of deductions under the AE scheme. It's the higher rate of deductions that also includes the income tax deduction. If you don't opt for that scheme then TP still applies.

 

[Bertiebe]

Have just found this page on the Auto Entrepreneur website, see link here: http://www.auto-entrepreneur.fr/actualite/91_fxr_tp_jks9ku.php

Translating it using good old Google it looks as though we have to complete and submit this form before 31st December to claim the exemption, see poor translation of the whole document below (I have highlighted the pertinent bits for AEs:

"Business

tax and Auto-entrepreneur: Imposition and Exemption

April 19,

2009

The President of the Republic announced last February 5

removing the business tax as of 2010. The Prime Minister had

indicated that this deletion will only equipment and personal

property. This tax is undoubtedly the most important for

self-entrepreneurs in early activity, and should not be overlooked in

assessing the profitability of your project.

Principles of

Corporate Taxes

The business tax is based:

    *

For all taxpayers, the rental value of property subject to property

tax, that is to say your premises. This value is determined by the

Land Registry.

       

    *

For providers or merchants that carry higher VAT revenue,

respectively 61 000 and € 152 500 €, it also retains the rental

value of equipment used. The self-contractors are not relevant for

this part of the charge because the limits of turnover for this

system are 32 000 € for a service and 80 000 € for a business of

buying and selling.

       

    * For most professions, if revenues

exceed 61 000 € TTC, it also retains 6% of annual VAT revenue as

the tax base. Similarly, self-contractors should not be affected.

On the basis of taxation is applied tax rates set by the

municipality, the county and the region to get the amount of business

tax payable. Therefore, with a taxable equivalent basis, the amount

of business tax may be very different from one municipality to

another.

Exemptions for auto-entrepreneurs are planned:

    * The 1st calendar year of birth in

all cases

       

    *

The first 3 years for self-entrepreneurs who have opted to pay tax

discharge

What are your obligations?

In all

cases, you must file a temporary declaration No. 1003-P before

December 31st of the year of creation of your enterprise. This

statement can include the tax authorities to determine for the next

year the rental value of your local professional.

For

subsequent years, if you do not exceed the thresholds of turnover

determined by your status as a self-employed, you will not have to

file annual return.

With the exception of years of exemption,

the business tax must be paid before December 15. You

will automatically receive a notice of tax administration.

François-Xavier RUAU, Chartered Accountant

www.expert-createur.fr"

Hope this helps.

[Mr Coeur de Lion]

Edit: our posts clashed. Many thanks for that.

[Kitty]

The property that is mentioned - is this commercial premises?  What if you operate your business from home?

[Bertiebe]

We also operate our business from home, but think we still have to complete the Taxe Professionnel form 1003-PK.  I think we will also pop into our local Impot office in St. Gaudens to get complete clarification, as we opted for the simplified tax regime under AE and was led to believe that we would still be exempt from this tax.

Can anyone clarify the definition of "paying the higher rate of tax"?

[BJSLIV]

The basic rates are

12% pour les entreprises de vente de biens et marchandises
• 21,30% pour les prestations de services dans le cadre d’activités commerciales ou artisanales, soumises au régime des bénéfices industriels et commerciaux
• 21,30% pour les bénéfices non commerciaux relevant du régime social des indépendants (RSI)
• 18,30% pour les professions libérales relevant de la Cipav.

To arrive at the higher rate, inclusive of income tax, rate  you add on

• 1% pour les entreprises de vente de biens et marchandises
• 1,7% pour les prestations de services dans le cadre d’activités commerciales ou artisanales, soumises au régime des bénéfices industriels et commerciaux
• 2,2% pour les bénéfices non commerciaux relevant du régime social des indépendants (RSI)
• 2,2% pour les professions libérales relevant de la Cipav.

 

So someone paying 23% like Richard, is paying at the higher rate.

[Albert the InfoGipsy]

As I understand it, all AEs get their first year free of TP, with an extra two years if you take the option for flat rate tax.

I've recently added a new activity to my AE registration wich involves working in an 'atelier' (actually my home garage) and I've received a form from the Finances Publiques asking for info about my atelier. It looks like a locally generated form and doesn't have any form number reference. I've tried twice to phone the office that sent it, but got no reply.

[Bertiebe]

Hi

Just an update.  I visited the Impot in St Gaudens yesterday and they advised that even as AE's, working from our own home we must fill in this form 1003-PK in order to obtain our exemption from paying TP for the first 3 years.  The nice lady at the tax office said that we would only have to complete the form for this, the first year.  I am assuming once they have this initial information they will get the rest of the info in future from our tax return.  Please note this form must be received by your tax office by 31st December to ensure you receive your exemption!

[Mr Coeur de Lion]

I have French lessons every Friday.

Guess what this weeks lesson is going to be about!

Yep, you guessed it, filling this form in!

By the way, do you need to send both forms back or is one for your copy?

[Mr Coeur de Lion]

Well, so much for that. It might just as well have been in Chinese for my teacher lol.

I'll fill it in best I can and write a covering letter explaining what I do, have earned, where I work etc and they can adjust it as they want. My business is very simple.

[Bertiebe]

Hi Richard

One copy of the form is for your information.  Sorry can't help with filling in the form as each business is different and therefore different boxes need completing.  Bonne chance!

[Mr Coeur de Lion]

Understand Bertiebe.

I think most of it will be empty for me anyway.

Just 5 questions though which you may or may not know the answer to.

1) Timbre à date du service. My teacher said something about getting a sticker or something from the tabac that goes on there. Does anyone know what she's talking about?

2) Where do we as auto entrepreneurs state that we are so and say we are already paying the highest amount of tax (23%)? Is that in section I, first one under where it says Exonérations acordéess.... highlighted in purple?

3) Why is all the text so small?

4) And isn't this all just a load of bureacratic nonsense?

5) They don't give you much time to fill it in either, do they?

[Albert the InfoGipsy]

You are all obviously talking about a very different form from the one I received. Mine is only one side of A4 and the sections seem to be different. If there is a requirement to fill in 'your' one then I don't know if/when I'm going to get one.

I phoned the person who sent the form and told her my 'atelier' is just the garage of my house. She said to put that on the form, which I did, leaving the rest of it blank. Now waiting for what happens next.

[Mr Coeur de Lion]

What is yours called albert? What's the number at the top?

[Judie]

I took mine to the tax office yesterday and after a lengthy discussion, it was agreed that I don't need to fill it in. It was a déclaration provisoire by the way.

[Albert the InfoGipsy]

[quote user="Richard"]What is yours called albert? What's the number at the top?[/quote]

No number at the top. It looked as though someone had typed it up locally.

It asked if the premises were new-built or not, surface area, a copy of the baille commerciale (sp?) and the cadastre number if available. Nothing about reasons for exemption.

I've sent it back now so can't remember any more details.

[Bertiebe]

Richard

1. The lady at the tax office helped us complete our forms and on both of them she left the "Timbe a date du service", blank.

2.  Under Section B - little black nox numbered 43, it states that you are an AE and we had to complete box 22 stating that we started as AEs in 2009, but nowhere did we have to state what level or type of tax we are paying.  Under section A1 "Activites exerees" - we had to state the nature of your profession, i.e for me Chambre d'hote.  The other boxes that we completed were different depending again on the nature of your business, sorry.

3.  Text so small because of course it is a Government form and I think they are always like this.

4.  Yep, bureaucratic nonsense, but in my experience it is best to jump thru the hoops if you want to claim any sort of exemption to pay the Govt. money.

5.  No, not much time which is why we panicked and decided to visit the tax office.

Hope this helps.