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Between the micro regime and the full actual regime

A way to check what has landed — no marks, no account · 1 section · 149 words · 3 min

Test yourself

Question 1 of 3

A shopkeeper whose sales reached 231 000 € in 2024 and 248 000 € in 2025 falls under which regime in 2026?

The micro-BICThe simplified actual regime, by defaultThe normal actual regime

Question 2 of 3

What does super-simplified accounting allow during the year?

Recording nothing before the year-end closingRecording collections and payments, with receivables and debts recognised only at year endDispensing with any stock count

Question 3 of 3

Which schedule does the balance sheet exemption cover?

The 2033-A, simplified balance sheetThe 2033-B, simplified income statementThe 2031 itself

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