Module 18 min887 wordsFree — no account
Between the micro regime and the full actual regime
Dated official sources, and the contents this module links to · 1 section
Official sources
- Service-public Entreprendre — BIC tax regimes (F32919): simplified regime when annual turnover excluding VAT lies between 203 100 € and 945 000 €; under the micro regime the option is taken during the income tax return of the year before the one in which it applies; the option is valid for 1 year and renewed automatically; it is not possible to opt for a less demanding regime — verified on September 11, 2026
- Service-public Entreprendre — Micro-enterprise: tax regime (F23267): the micro regime applies to income received in 2026 if turnover excluding VAT in 2025 or 2024 did not exceed 203 100 € (sales) or 83 600 € (services) — verified on September 11, 2026
- BOFiP BOI-BIC-DECLA-30-20-10 (version of 19 August 2026) — Simplified regime, tax obligations: option for the super-simplified accounting of article 302 septies A ter A exercised for each financial year by ticking the box at the top of the 2031-SD; no balance sheet required from sole traders whose turnover does not exceed the threshold revised every three years (VI of article 302 septies A bis) — verified on September 11, 2026
- BOFiP BOI-BIC-DECLA-30-20-20 — Accounting obligations of the simplified regime: daily recording of collections and payments in detail, receivables and debts recognised at year end; simplified valuation of stocks and work in progress under article R. 123-208 of the commercial code — verified on September 11, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Micro-BIC threshold for sales, assessed on N-1 and N-2 — 203 100 €
entreprendre.service-public.gouv.fr · 2026 rules
Contents linked from this module
- Micro or actual regime comparator
Measure, before opting, whether real expenses beat the flat micro allowance.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.