The salary or real income to which the self-employed person providing a service can claim corresponds to the turnover collected (or income) from which social and tax charges are subtracted, but also the costs of goods, rent and any other variable charge. or fixed.

Turnover ceiling
In order to continue to benefit from the auto-entrepreneur regime , the annual turnover threshold for the auto-entrepreneur providing services (liberal, commercial or artisanal activity) must not exceed € 72,500. The VAT exemption threshold is € 34,400 with a maximum tolerance of € 36,500 excluding VAT.

In the event that the self-employed person providing the service exceeds the VAT ceiling, he is liable for the latter. This implies that he will have to invoice his customers for it, that he will have to declare and remit the VAT that he collects to the State and that he will be able to recover it on his professional purchases. Regarding the turnover thresholds, they are relatively higher than those of VAT, but in the event that the professional exceeds them, he will then have to leave the auto-enterprise regime. This means that it will have to pass either to the real simplified tax regime or to the real normal tax regime on option for commercial and craft activities and to the controlled declaration tax regime for liberal activities.

For more information about: freelance technician