{"id":4948,"date":"2019-04-29T12:12:00","date_gmt":"2019-04-29T12:12:00","guid":{"rendered":"https:\/\/www.studiolegalecatasti.it\/?p=3729"},"modified":"2019-04-29T12:12:00","modified_gmt":"2019-04-29T12:12:00","slug":"contabilita-del-micro-entrepreneur-parte-3","status":"publish","type":"post","link":"https:\/\/www.catastilegalinternational.com\/it\/contabilita-del-micro-entrepreneur-parte-3\/","title":{"rendered":"Creare un\u2019impresa individuale in Francia \u2013 Contabilit\u00e0 del micro-entrepreneur (parte terza)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4948\" class=\"elementor elementor-4948\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0d620a1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0d620a1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9322a6f\" data-id=\"9322a6f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-856c5a3 elementor-widget elementor-widget-heading\" data-id=\"856c5a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-medium\">Creare un'impresa individuale in Francia<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f91f92e elementor-widget elementor-widget-heading\" data-id=\"f91f92e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-small\">PARTE TERZA<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a91d5cb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a91d5cb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c38e39c\" data-id=\"c38e39c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3bf9e6c elementor-widget elementor-widget-heading\" data-id=\"3bf9e6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\"><a href=\"#note\">I. La contabilit\u00e0 del micro-entrepreneur [1]<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f43004c elementor-widget elementor-widget-text-editor\" data-id=\"f43004c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">L\u2019opzione per il regime fiscale e sociale della <\/span><i><span style=\"font-weight: 400;\">micro-entreprise<\/span><\/i><span style=\"font-weight: 400;\"> permette alle nuove imprese di accedere ad una contabilit\u00e0 semplificata.<\/span><\/p><p><span style=\"font-weight: 400;\">Infatti, l\u2019impresa operante sotto tale regime gode di una dispensa di bilancio (<\/span><i><span style=\"font-weight: 400;\">dispense de bilan<\/span><\/i><span style=\"font-weight: 400;\">) e dovr\u00e0 preoccuparsi solamente di tenere <\/span><b>due libri contabili<\/b><span style=\"font-weight: 400;\"> ossia:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3eeb0c6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3eeb0c6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-91c2296\" data-id=\"91c2296\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d0728c elementor-widget elementor-widget-heading\" data-id=\"4d0728c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-medium\">1. Un libro-giornale (livre-journal) degli incassi\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df1dce5 elementor-widget elementor-widget-text-editor\" data-id=\"df1dce5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Tale scrittura contabile contiene tutti gli incassi effettuati con le relative fatture e altri documenti giustificativi e deve essere completata ogni giorno<\/span><a href=\"https:\/\/www.studiolegalecatasti.it\/2019\/04\/29\/contabilita-del-micro-entrepreneur-parte-3\/#note\"><span style=\"font-weight: 400;\">[2]<\/span><\/a><span style=\"font-weight: 400;\"> e secondo la cronologia delle operazioni.<\/span><\/p><p><span style=\"font-weight: 400;\">Si presenta normalmente sotto forma di una tabella che deve indicare i seguenti elementi:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Data della vendita o del servizio<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Numero della fattura (pagata dal cliente)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identificazione del cliente<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Natura dell\u2019operazione<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Importo incassato<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Modalit\u00e0 di pagamento (assegno, contanti, bonifico, carta di credito \u2026).<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Quando le fatture sono pagate con bonifico bancario, la data della vendita o del servizio pu\u00f2 coincidere con la data di accredito risultante dall\u2019estratto conto bancario.<\/span><\/p><p><span style=\"font-weight: 400;\">Il libro-giornale pu\u00f2 essere tenuto su supporto cartaceo ovvero utilizzando un software per la tenuta della contabilit\u00e0.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-47561e5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"47561e5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-10d3131\" data-id=\"10d3131\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-da4ee71 elementor-widget elementor-widget-heading\" data-id=\"da4ee71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-medium\">2. Un registro degli acquisti (Registre des achats)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2291900 elementor-widget elementor-widget-text-editor\" data-id=\"2291900\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Tale registro riguarda <\/span><b>solamente<\/b><span style=\"font-weight: 400;\"> le imprese che vendono beni ovvero le imprese della ristorazione o di fornitura di alloggio (hotel, bed &amp; breakfast, agriturismo, etc\u2026).<\/span><\/p><p><span style=\"font-weight: 400;\">Nella tenuta di tale scrittura contabile \u00e8 necessario differenziare gli acquisti effettuati in contanti da quelli effettuati con altre modalit\u00e0 di pagamento e indicare i riferimenti delle fatture di acquisto, che in ogni caso devono essere conservate.<\/span><\/p><p><span style=\"font-weight: 400;\">Il Registro degli acquisti deve contenere i seguenti elementi (simmetrici rispetto a quelli del libro-giornale):<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Data di acquisto<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Estremi della fattura (pagata al fornitore)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dati del fornitore<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Natura del bene o del servizio acquistato<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Importo pagato<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Modalit\u00e0 di pagamento<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Il registro degli acquisti pu\u00f2 essere tenuto su supporto cartaceo ovvero utilizzando un software per la tenuta della contabilit\u00e0.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-973b744 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"973b744\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;zoomIn&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ce9dcfd\" data-id=\"ce9dcfd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d1c6865 elementor-cta--layout-image-left elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"d1c6865\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tCome aprire una \"micro-entreprise\" in Francia?\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tSaremo lieti di avere un primo colloquio telefonico gratuito al fine di discutere delle Vostre necessit\u00e0\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.studiolegalecatasti.it\/contatti\/\">\n\t\t\t\t\t\tCONTATTI\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-11c36f3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11c36f3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-928ba85\" data-id=\"928ba85\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-82896a0 elementor-widget elementor-widget-heading\" data-id=\"82896a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">II. Fatturazione\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c0292b2 elementor-widget elementor-widget-text-editor\" data-id=\"c0292b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Per ogni operazione di vendita o prestazione di servizio, il <\/span><i><span style=\"font-weight: 400;\">micro-entrepreneur<\/span><\/i><span style=\"font-weight: 400;\"> dovr\u00e0 emettere una fattura da consegnare al cliente.<\/span><\/p><p><span style=\"font-weight: 400;\">Secondo la legislazione francese, la fattura deve contenere le seguenti menzioni:<\/span><\/p><ol><li style=\"list-style-type: none;\"><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dati identificativi dell\u2019impresa (nome dell\u2019impresa, numero SIRET, Partita IVA, etc\u2026)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dati del cliente<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Numero della fattura<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Data della fattura<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Data della vendita del bene o dell\u2019esecuzione del servizio se diversa dalla data della fattura<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Descrizione dettagliata di ogni servizio e bene venduto (quantit\u00e0, prezzo unitario IVA esclusa, etc\u2026)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prezzo totale IVA esclusa (<\/span><i><span style=\"font-weight: 400;\">Hors Taxes<\/span><\/i><span style=\"font-weight: 400;\"> \u2013 HT)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sconto di cassa eventuale (<\/span><i><span style=\"font-weight: 400;\">Escompte<\/span><\/i><span style=\"font-weight: 400;\">)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Somma da pagare (<\/span><i><span style=\"font-weight: 400;\">Net \u00e0 payer<\/span><\/i><span style=\"font-weight: 400;\">) IVA <\/span><a href=\"https:\/\/www.studiolegalecatasti.it\/2019\/04\/29\/contabilita-del-micro-entrepreneur-parte-3\/#note\"><span style=\"font-weight: 400;\">[3]<\/span><\/a><span style=\"font-weight: 400;\"> inclusa (TTC \u2013 <\/span><i><span style=\"font-weight: 400;\">Toute taxe comprise<\/span><\/i><span style=\"font-weight: 400;\">)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Modalit\u00e0 e termini del pagamento<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Penalit\u00e0 di ritardo e indicazione dell\u2019indennizzo forfettario per le spese di recupero credito.<\/span><\/li><\/ol><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a9a5e31 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a9a5e31\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3a18688\" data-id=\"3a18688\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cdb717c elementor-widget elementor-widget-heading\" data-id=\"cdb717c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">III. Regime IVA \u2013 Franchise en base de TVA (art. 293 B CGI)\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-503bd5c elementor-widget elementor-widget-text-editor\" data-id=\"503bd5c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">La Francia accorda alle imprese il cui fatturato \u00e8 al di sotto di determinate soglie un esonero dagli obblighi dichiarativi e di pagamento dell\u2019IVA.<\/span><\/p><p><span style=\"font-weight: 400;\">Tale regime speciale, denominato <\/span><i><span style=\"font-weight: 400;\">Franchise en base de TVA<\/span><\/i><span style=\"font-weight: 400;\">, si applica a qualsiasi impresa a prescindere dalla forma giuridica e dal regime fiscale applicabile.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6f5e9ef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f5e9ef\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-22dda45\" data-id=\"22dda45\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ebdb020 elementor-widget elementor-widget-heading\" data-id=\"ebdb020\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-medium\">1. Soglie Generali<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f5f7cd elementor-widget elementor-widget-text-editor\" data-id=\"4f5f7cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Al fine di beneficiare di tale regime di esonero, l\u2019impresa non deve aver superato <\/span><b>nel corso dell\u2019anno civile precedente <\/b><span style=\"font-weight: 400;\">un ricavo (<\/span><i><span style=\"font-weight: 400;\">Chiffre d\u2019Affaires<\/span><\/i><span style=\"font-weight: 400;\"> \u2013 CA) pari a :<\/span><\/p><p><b>\u00a0\u2013 82.800 \u20ac<\/b><span style=\"font-weight: 400;\"> per le attivit\u00e0 commerciali e di fornitura di alloggio (hotel, bed &amp; breakfast, agriturismi, case-vacanze) o <\/span><b>91.000 \u20ac<\/b><span style=\"font-weight: 400;\">, quando il fatturato del penultimo anno (anno N-2) \u00e8 stato inferiore a <\/span><b>82.800 \u20ac<\/b><span style=\"font-weight: 400;\"> ;<\/span><\/p><p><b>\u2013 33.200 \u20ac <\/b><span style=\"font-weight: 400;\">\u00a0per le prestazioni di servizi e le professioni liberali che rientrano nel regime dei <\/span><i><span style=\"font-weight: 400;\">B\u00e9n\u00e9fices Non Commerciaux<\/span><\/i><span style=\"font-weight: 400;\"> (BNC) e dei <\/span><i><span style=\"font-weight: 400;\">B\u00e9n\u00e9fices Industriels et Commerciaux<\/span><\/i><span style=\"font-weight: 400;\"> (BIC) o <\/span><b>35.200 \u20ac<\/b><span style=\"font-weight: 400;\">, quando il fatturato del penultimo anno (anno N-2) era inferiore a<\/span><b>\u00a0 33.200 \u20ac.<\/b><\/p><p><i><span style=\"font-weight: 400;\">Quando il fatturato resta al di sotto delle <\/span><\/i><b><i>soglie di tolleranza<\/i><\/b><i><span style=\"font-weight: 400;\"> di 91.000 \u20ac e 35.200 \u20ac, il regime di esonero IVA \u00e8 mantenuto per la durata dell\u2019anno in corso.<\/span><\/i><\/p><p><span style=\"font-weight: 400;\">Tuttavia, nel momento in cui le soglie di tolleranza vengono superate, l\u2019IVA \u00e8 dovuta dal primo giorno del mese in cui \u00e8 avvenuto il superamento della soglia.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-18c55a4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"18c55a4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-55404a9\" data-id=\"55404a9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-834a319 elementor-widget elementor-widget-image\" data-id=\"834a319\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.studiolegalecatasti.it\/wp-content\/uploads\/2019\/04\/comptablite\u0301-micro-entreprise.jpg\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">L\u2019opzione per il regime fiscale e sociale della micro-entreprise permette alle nuove imprese di accedere ad una contabilit\u00e0 semplificata.<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-798ebf3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"798ebf3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f8ada3b\" data-id=\"f8ada3b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-451fbb8 elementor-widget elementor-widget-heading\" data-id=\"451fbb8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-medium\">2. Soglie Speciali (Avvocati, Autori e Artisti-Interpreti)\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07d76f7 elementor-widget elementor-widget-text-editor\" data-id=\"07d76f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Delle soglie speciali si applicano agli Avvocati, agli Autori e agli Artisti-Interpreti.<\/span><\/p><p><span style=\"font-weight: 400;\">Al fine di beneficiare di tale regime di esonero, il fatturato dell\u2019anno precedente non deve aver superato:<\/span><\/p><p style=\"padding-left: 40px;\"><b>\u00a0\u2013 42.900 \u20ac<\/b><span style=\"font-weight: 400;\"> per le attivit\u00e0 regolamentate degli Avvocati;<\/span><\/p><p style=\"padding-left: 40px;\"><b>\u00a0\u2013 42.900 \u20ac<\/b><span style=\"font-weight: 400;\"> per i redditi degli Artisti-Interpreti e Autori che hanno rinunciato alla ritenuta alla fonte dell\u2019IVA da parte dell\u2019editore\/produttore sui diritti d\u2019autore versati o per gli altri redditi diversi dai diritti d\u2019autore, come i <\/span><i><span style=\"font-weight: 400;\">revenus<\/span><\/i> <i><span style=\"font-weight: 400;\">accessoires<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">In ogni caso, tali categorie professionali sono comunque ammesse a beneficiare del regime di esonero IVA se nel corso dell\u2019anno civile precedente hanno un fatturato non superiore a <\/span><b>17.700 \u20ac <\/b><span style=\"font-weight: 400;\">\u00a0relativo ad attivit\u00e0 accessorie (ad esempio, le attivit\u00e0 non regolamentate degli avvocati). Tale ultima\u00a0 soglia non ha alcuna incidenza sulla soglia di 42.900 \u20ac di cui sopra.<\/span><\/p><p><i><span style=\"font-weight: 400;\">Come per le attivit\u00e0 commerciali e di fornitura di alloggio, delle <\/span><\/i><b><i>soglie di tolleranza<\/i><\/b><i><span style=\"font-weight: 400;\"> sono previste per tali categorie professionali come segue:<\/span><\/i><\/p><p style=\"padding-left: 40px;\"><b><i>\u00a0\u2013 52.800 \u20ac<\/i><\/b><i><span style=\"font-weight: 400;\"> per le attivit\u00e0 regolamentate degli avvocati, i redditi degli artisti interpreti o esecutori che hanno rinunciato alla ritenuta alla fonte dell\u2019IVA o per gli altri redditi diversi dai diritti d\u2019autore;<\/span><\/i><\/p><p style=\"padding-left: 40px;\"><b><i>\u00a0\u00a0\u2013 21.300 \u20ac <\/i><\/b><i><span style=\"font-weight: 400;\">per le altre attivit\u00e0 (ad esempio, le attivit\u00e0 non regolamentate degli avvocati).<\/span><\/i><\/p><p><i><span style=\"font-weight: 400;\">Quando il fatturato resta al di sotto di tali soglie, il regime di esonero IVA \u00e8 mantenuto per la durata dell\u2019anno in corso, sempre che esso sia stato inferiore alle soglie ordinarie nel corso del penultimo anno (N-2).<\/span><\/i><\/p><p><i><span style=\"font-weight: 400;\">Tuttavia, al pari di quanto previsto per le attivit\u00e0 commerciali, in caso di superamento delle soglie di\u00a0 tolleranza, l\u2019IVA \u00e8 dovuta dal <\/span><\/i><b><i>primo giorno del mese<\/i><\/b><i><span style=\"font-weight: 400;\"> in cui \u00e8 avvenuto il superamento della soglia.<\/span><\/i><\/p><p><i><span style=\"font-weight: 400;\">Deve ricordarsi che \u00e8 possibile in ogni momento uscire dal regime di esonero IVA al fine di optare per il regime IVA ordinario.<\/span><\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-87b132c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"87b132c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-aefc9ab\" data-id=\"aefc9ab\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e9605d8 elementor-widget elementor-widget-heading\" data-id=\"e9605d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-medium\">3. Fatturazione\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c83161 elementor-widget elementor-widget-text-editor\" data-id=\"4c83161\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">L\u2019impresa che beneficia del regime della <\/span><i><span style=\"font-weight: 400;\">Franchise en base de TVA<\/span><\/i><span style=\"font-weight: 400;\"> emette le proprie fatture senza IVA (<\/span><i><span style=\"font-weight: 400;\">Hors Taxes<\/span><\/i><span style=\"font-weight: 400;\"> \u2013 HT).<\/span><\/p><p><span style=\"font-weight: 400;\">Su ogni fattura emessa dovr\u00e0 figurare la seguente dicitura: \u00ab <\/span><i><span style=\"font-weight: 400;\">TVA non applicable \u2013 article 293 B du\u00a0 CGI\u201d.<\/span><\/i><\/p><p><span style=\"font-weight: 400;\">L\u2019IVA pagata sugli acquisti non potr\u00e0 essere n\u00e9 dedotta n\u00e9 recuperata.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b150bf9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b150bf9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ee9fc0d\" data-id=\"ee9fc0d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1e0aa68 elementor-widget elementor-widget-heading\" data-id=\"1e0aa68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-medium\">4. Uscita dal regime di esonero della Franchise en base de TVA<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb13f27 elementor-widget elementor-widget-text-editor\" data-id=\"cb13f27\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Il superamento delle soglie previste dalla legge ovvero l\u2019opzione per il regime ordinario dell\u2019IVA implica l\u2019uscita dal regime della Franchise en base de TVA.<\/span><\/p><p><span style=\"font-weight: 400;\">Ci\u00f2 implica in particolare che:<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"font-weight: 400;\">1) i serviz<\/span><span style=\"font-weight: 400;\">i resi o le vendite di beni effettuati sono soggetti ad IVA a partire dal primo giorno del mese del superamento delle soglie di cui ai punti 1 e 2 precedenti ;<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"font-weight: 400;\">2) sar\u00e0 necessario rettificare le fatture gi\u00e0 emesse per vendite o prestazioni effettuate a partire dal mese del superamento che non erano state assoggettate all\u2019imposta<\/span><a href=\"https:\/\/www.studiolegalecatasti.it\/2019\/04\/29\/contabilita-del-micro-entrepreneur-parte-3\/#note\"><b>[4]<\/b><\/a><span style=\"font-weight: 400;\">;<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"font-weight: 400;\">3) sar\u00e0 possi<\/span><span style=\"font-weight: 400;\">bile detrarre l\u2019IVA pagata sulle spese sostenute dall\u2019IVA incassata.<\/span><\/p><p><span style=\"font-weight: 400;\">Al fine di poter applicare l\u2019IVA sulle fatture che saranno emesse, l\u2019imprenditore o il professionista dovr\u00e0 richiedere l\u2019assegnazione di un numero di partita IVA (num\u00e9ro de TVA intracommunautaire) presso il SIE (Service des Imp\u00f4ts des Entreprises) da cui dipende.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1fb9b83 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1fb9b83\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-54d7637\" data-id=\"54d7637\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-da48881 elementor-widget elementor-widget-text-editor\" data-id=\"da48881\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: left;\"><a href=\"https:\/\/www.studiolegalecatasti.it\/2019\/04\/17\/creare-unimpresa-individuale-auto-entrepreneur-in-francia-procedura-e-regimi-fiscali-applicabili\/\"><b><i>Per conoscere l\u2019introduzione e la procedura della creazione di un\u2019impresa individuale (auto-entrepreneur) cliccare qui<\/i><\/b><\/a><\/p><p><a href=\"https:\/\/www.studiolegalecatasti.it\/2019\/04\/23\/opzione-per-il-versement-liberatoire-de-limpot-sur-le-revenu-parte-2\/\"><b><i>Per maggiori dettagli sull\u2019opzione per il Versement lib\u00e9ratoire e per il regime sociale della micro-entreprise cliccare qui<\/i><\/b><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9bc5019 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9bc5019\" data-element_type=\"section\" data-e-type=\"section\" id=\"note\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1327bc2\" data-id=\"1327bc2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0e1cb87 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0e1cb87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5da13da elementor-widget elementor-widget-text-editor\" data-id=\"5da13da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"text-decoration: underline;\"><strong>NOTE<\/strong><\/span>:<\/p><p><strong>[1]<\/strong><span style=\"font-weight: 400;\"> Conto bancario: pur non essendo obbligatorio aprire un \u201cconto professionale\u201d, il <\/span><i><span style=\"font-weight: 400;\">micro-entrepreneur <\/span><\/i><span style=\"font-weight: 400;\">\u00e8 tenuto ad aprire entro 12 mesi un conto bancario specialmente dedicato all\u2019attivit\u00e0 professionale svolta.<\/span><\/p><p><strong>[2]<\/strong><span style=\"font-weight: 400;\"> Quando si tratta di vendita al dettaglio ovvero di servizi resi a clienti privati il cui importo \u00e8 inferiore a 76,00 \u20ac, tali operazioni possono essere raggruppate e registrate alla fine della giornata.<\/span><\/p><p><strong>[3]<\/strong><span style=\"font-weight: 400;\"> Le imprese che beneficiano del regime della <\/span><i><span style=\"font-weight: 400;\">Franchise en base<\/span><\/i><span style=\"font-weight: 400;\"> (v. <\/span><i><span style=\"font-weight: 400;\">infra<\/span><\/i><span style=\"font-weight: 400;\">\u00a0 \u2013 Regime IVA) devono indicare la seguente menzione: \u201c<\/span><i><span style=\"font-weight: 400;\">TVA non applicable, article 293 B du CGI\u201d.<\/span><\/i><\/p><p><strong>[4]<\/strong><span style=\"font-weight: 400;\"> Tuttavia, gli incassi relativi a prestazioni eseguite prima del primo giorno del mese in cui il professionista diventa debitore dell\u2019IVA, anche se ricevuti dopo l\u2019uscita dal regime di esonero, non devono essere assoggettati ad IVA.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b4ef823 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b4ef823\" data-element_type=\"section\" data-e-type=\"section\" id=\"NOTE\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-10cc3cc\" data-id=\"10cc3cc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cdbf9be elementor-widget-divider--view-line_icon elementor-view-default elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"cdbf9be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon elementor-divider__element\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-asterisk\"><\/i><\/div>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6df3c8 elementor-widget elementor-widget-text-editor\" data-id=\"e6df3c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019opinione espressa in quest\u2019articolo ha carattere divulgativo con riguardo ad una questione di fiscalit\u00e0 internazionale particolarmente complessa, che rimane in attesa di conferme.<b><\/b><\/p><p>L\u2019articolo non ha in alcun modo valore di parere legale.\u00a0<b><\/b><\/p><p>Inoltre, \u00e8 bene ricordare che la tematica fiscale di ogni cliente \u00e8 diversa in quanto le situazioni personali e patrimoniali sono, nella maggior parte dei casi, essenzialmente diverse.\u00a0<b><\/b><\/p><p>Qualora doveste avere un problema fiscale simile, Vi invitiamo a contattarci per una prima discussione del Vostro caso.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d1ac48 elementor-widget-divider--separator-type-pattern elementor-widget-divider--no-spacing elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"8d1ac48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\" style=\"--divider-pattern-url: url(&quot;data:image\/svg+xml,%3Csvg xmlns=&#039;http:\/\/www.w3.org\/2000\/svg&#039; preserveAspectRatio=&#039;none&#039; overflow=&#039;visible&#039; height=&#039;100%&#039; viewBox=&#039;0 0 24 24&#039; fill=&#039;black&#039; stroke=&#039;none&#039;%3E%3Cpath d=&#039;M24,8v12H0V8H24z M24,4v1H0V4H24z&#039;\/%3E%3C\/svg%3E&quot;);\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-78bda16 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"78bda16\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bdc74ad\" data-id=\"bdc74ad\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9a52c2b content-align-cta-default elementor-widget elementor-widget-eael-cta-box\" data-id=\"9a52c2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-cta-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"eael-call-to-action cta-basic bg-lite cta-preset-1\">\n        <h2 class=\"title eael-cta-heading\">Studio Legale Internazionale AC Legal<\/h2><p>Non esitate a contattarci al fine di chiarire la Vostra situazione su tali tematiche; saremo lieti di aiutarVi.<\/p><a href=\"https:\/\/www.studiolegalecatasti.it\/contatti\/\" class=\"cta-button cta-preset-1  \">CONTATTI<\/a>\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29c4bba elementor-widget-divider--separator-type-pattern elementor-widget-divider--no-spacing elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"29c4bba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\" style=\"--divider-pattern-url: url(&quot;data:image\/svg+xml,%3Csvg xmlns=&#039;http:\/\/www.w3.org\/2000\/svg&#039; preserveAspectRatio=&#039;none&#039; overflow=&#039;visible&#039; height=&#039;100%&#039; viewBox=&#039;0 0 24 24&#039; fill=&#039;black&#039; stroke=&#039;none&#039;%3E%3Cpath d=&#039;M24,8v12H0V8H24z M24,4v1H0V4H24z&#039;\/%3E%3C\/svg%3E&quot;);\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d1dc818 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"d1dc818\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-52a0bc7\" data-id=\"52a0bc7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2895e7e elementor-widget elementor-widget-heading\" data-id=\"2895e7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">ALTRI ARTICOLI SUL BLOG<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27632f8 elementor-posts--thumbnail-none elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-card-shadow-yes elementor-posts__hover-gradient elementor-widget elementor-widget-posts\" data-id=\"27632f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;cards_columns&quot;:&quot;3&quot;,&quot;cards_columns_tablet&quot;:&quot;2&quot;,&quot;cards_columns_mobile&quot;:&quot;1&quot;,&quot;cards_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:35,&quot;sizes&quot;:[]},&quot;cards_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;cards_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.cards\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-cards elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4871 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalita-internazionale\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/it\/tassazione-delle-plusvalenze-su-criptovalute-in-francia-2026\/\" target=&quot;_blank&quot;>\n\t\t\t\tTassazione delle plusvalenze su criptovalute in Francia (2026)\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/it\/tassazione-delle-plusvalenze-su-criptovalute-in-francia-2026\/\" aria-label=\"Leggi tutto Tassazione delle plusvalenze su criptovalute in Francia (2026)\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4822 post type-post status-publish format-standard has-post-thumbnail hentry category-digital-tax\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/it\/fatturazione-elettronica-francia-2026-2027\/\" target=&quot;_blank&quot;>\n\t\t\t\tFatturazione elettronica 2026\u20132027 (Francia): cosa cambia, per chi e come mettersi in regola\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/it\/fatturazione-elettronica-francia-2026-2027\/\" aria-label=\"Leggi tutto Fatturazione elettronica 2026\u20132027 (Francia): cosa cambia, per chi e come mettersi in regola\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4790 post type-post status-publish format-standard has-post-thumbnail hentry category-contenzioso-commerciale-e-risoluzione-delle-controversie tag-italia\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/it\/contenzioso-commerciale-in-francia-e-mard-guida-completa-per-le-imprese\/\" target=&quot;_blank&quot;>\n\t\t\t\tContenzioso commerciale in Francia e MARD: guida completa per le imprese\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/it\/contenzioso-commerciale-in-francia-e-mard-guida-completa-per-le-imprese\/\" aria-label=\"Leggi tutto Contenzioso commerciale in Francia e MARD: guida completa per le imprese\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4956 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalita-internazionale tag-imposte-sui-beni-esteri tag-italia tag-regime-fiscale tag-tassazione\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/it\/residenza-fiscale-e-ritenuta-alla-fonte-il-consiglio-di-stato-francese-chiarisce-la-nozione-di-residente-fiscale-convenzionale\/\" target=&quot;_blank&quot;>\n\t\t\t\tResidenza fiscale e ritenuta alla fonte: il Consiglio di Stato francese chiarisce la nozione di \u00abresidente fiscale convenzionale\u00bb\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/it\/residenza-fiscale-e-ritenuta-alla-fonte-il-consiglio-di-stato-francese-chiarisce-la-nozione-di-residente-fiscale-convenzionale\/\" aria-label=\"Leggi tutto Residenza fiscale e ritenuta alla fonte: il Consiglio di Stato francese chiarisce la nozione di \u00abresidente fiscale convenzionale\u00bb\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4955 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalita-internazionale tag-imposte-sui-beni-esteri tag-italia tag-regime-fiscale tag-tassazione\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/it\/donazione-esente-300000-articolo-790-a-bis\/\" target=&quot;_blank&quot;>\n\t\t\t\tCome funziona la Donazione Esente 790 A bis in Francia\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/it\/donazione-esente-300000-articolo-790-a-bis\/\" aria-label=\"Leggi tutto Come funziona la Donazione Esente 790 A bis in Francia\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4954 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalita-internazionale tag-imposte-sui-beni-esteri tag-italia tag-regime-fiscale tag-tassazione\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/it\/residenza-fiscale-francia-italia-centro-interessi-economici-2025\/\" target=&quot;_blank&quot;>\n\t\t\t\tResidenza fiscale tra Francia e Italia: il rischio del centro degli interessi economici e le nuove regole 2025\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/it\/residenza-fiscale-francia-italia-centro-interessi-economici-2025\/\" aria-label=\"Leggi tutto Residenza fiscale tra Francia e Italia: il rischio del centro degli interessi economici e le nuove regole 2025\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Creare un&#8217;impresa individuale in Francia PARTE TERZA I. La contabilit\u00e0 del micro-entrepreneur [1] L\u2019opzione per il regime fiscale e sociale della micro-entreprise permette alle nuove<\/p>\n","protected":false},"author":5,"featured_media":4886,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[58,31],"tags":[71,32,34,72,73,50,47,74],"class_list":["post-4948","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-creazione-impresa","category-fiscalita-internazionale","tag-contabilita","tag-francia","tag-italia","tag-micro-entrepreneur","tag-professione-liberale","tag-regime-fiscale","tag-tassazione","tag-versement-liberatoire"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La contabilit\u00e0 del micro-entrepreneur - Creare un&#039;impresa in Francia<\/title>\n<meta name=\"description\" content=\"Una volta creato il Vostro statuto di &quot;micro-entrepreneur&quot; in Francia, \u00e8 ora di pensare alla contabilit\u00e0 e come mantenere i conti col Fisco.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.catastilegalinternational.com\/it\/contabilita-del-micro-entrepreneur-parte-3\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La contabilit\u00e0 del micro-entrepreneur - Creare un&#039;impresa in Francia\" \/>\n<meta property=\"og:description\" content=\"Una volta creato il Vostro statuto di &quot;micro-entrepreneur&quot; in Francia, \u00e8 ora di pensare alla contabilit\u00e0 e come mantenere i conti col Fisco.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.catastilegalinternational.com\/it\/contabilita-del-micro-entrepreneur-parte-3\/\" \/>\n<meta property=\"og:site_name\" content=\"AC Legal International Tax Consultants\" \/>\n<meta property=\"article:published_time\" content=\"2019-04-29T12:12:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2021\/10\/Creare-unimpresa-individuale-in-Francia-\u2013-Contabilita-del-micro-entrepreneur.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"640\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Luca\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Scritto da\" \/>\n\t<meta name=\"twitter:data1\" content=\"Luca\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tempo di lettura stimato\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minuti\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/it\\\/contabilita-del-micro-entrepreneur-parte-3\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/it\\\/contabilita-del-micro-entrepreneur-parte-3\\\/\"},\"author\":{\"name\":\"Luca\",\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/it\\\/#\\\/schema\\\/person\\\/88d4566dddf9189b8479cb59af276c2f\"},\"headline\":\"Creare un\u2019impresa individuale in Francia \u2013 Contabilit\u00e0 del micro-entrepreneur (parte terza)\",\"datePublished\":\"2019-04-29T12:12:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/it\\\/contabilita-del-micro-entrepreneur-parte-3\\\/\"},\"wordCount\":1471,\"publisher\":{\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/it\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/it\\\/contabilita-del-micro-entrepreneur-parte-3\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/Creare-unimpresa-individuale-in-Francia-\u2013-Contabilita-del-micro-entrepreneur.jpg\",\"keywords\":[\"contabilita\",\"francia\",\"italia\",\"micro-entrepreneur\",\"professione liberale\",\"regime fiscale\",\"tassazione\",\"versement liberatoire\"],\"articleSection\":[\"CREAZIONE D'IMPRESA\",\"FISCALIT\u00c0 INTERNAZIONALE\"],\"inLanguage\":\"it-IT\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/it\\\/contabilita-del-micro-entrepreneur-parte-3\\\/\",\"url\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/it\\\/contabilita-del-micro-entrepreneur-parte-3\\\/\",\"name\":\"La contabilit\u00e0 del micro-entrepreneur - Creare un'impresa in Francia\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/it\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/it\\\/contabilita-del-micro-entrepreneur-parte-3\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/it\\\/contabilita-del-micro-entrepreneur-parte-3\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/Creare-unimpresa-individuale-in-Francia-\u2013-Contabilita-del-micro-entrepreneur.jpg\",\"datePublished\":\"2019-04-29T12:12:00+00:00\",\"description\":\"Una volta creato il Vostro statuto di \\\"micro-entrepreneur\\\" in Francia, \u00e8 ora di pensare alla contabilit\u00e0 e come mantenere i conti col Fisco.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/it\\\/contabilita-del-micro-entrepreneur-parte-3\\\/#breadcrumb\"},\"inLanguage\":\"it-IT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.catastilegalinternational.com\\\/it\\\/contabilita-del-micro-entrepreneur-parte-3\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/it\\\/contabilita-del-micro-entrepreneur-parte-3\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/Creare-unimpresa-individuale-in-Francia-\u2013-Contabilita-del-micro-entrepreneur.jpg\",\"contentUrl\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/Creare-unimpresa-individuale-in-Francia-\u2013-Contabilita-del-micro-entrepreneur.jpg\",\"width\":640,\"height\":400,\"caption\":\"contabilita auto-entrepreneur\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/it\\\/contabilita-del-micro-entrepreneur-parte-3\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/it\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Creare un\u2019impresa individuale in Francia \u2013 Contabilit\u00e0 del micro-entrepreneur (parte terza)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/it\\\/#website\",\"url\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/it\\\/\",\"name\":\"AC Legal International Tax Consultants\",\"description\":\"International Tax Consultants &amp; Business Law Attorneys\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/it\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/it\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"it-IT\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/it\\\/#organization\",\"name\":\"aclegal\",\"url\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/it\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/it\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/wp-content\\\/uploads\\\/2021\\\/02\\\/ac_logo_pastille_noir.png\",\"contentUrl\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/wp-content\\\/uploads\\\/2021\\\/02\\\/ac_logo_pastille_noir.png\",\"width\":313,\"height\":63,\"caption\":\"aclegal\"},\"image\":{\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/it\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/it\\\/#\\\/schema\\\/person\\\/88d4566dddf9189b8479cb59af276c2f\",\"name\":\"Luca\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/81270337aa9b4a734dc6695dba979775a72131b39a6c80fde8ffe933dde88f0d?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/81270337aa9b4a734dc6695dba979775a72131b39a6c80fde8ffe933dde88f0d?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/81270337aa9b4a734dc6695dba979775a72131b39a6c80fde8ffe933dde88f0d?s=96&d=mm&r=g\",\"caption\":\"Luca\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"La contabilit\u00e0 del micro-entrepreneur - Creare un'impresa in Francia","description":"Una volta creato il Vostro statuto di \"micro-entrepreneur\" in Francia, \u00e8 ora di pensare alla contabilit\u00e0 e come mantenere i conti col Fisco.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.catastilegalinternational.com\/it\/contabilita-del-micro-entrepreneur-parte-3\/","og_locale":"it_IT","og_type":"article","og_title":"La contabilit\u00e0 del micro-entrepreneur - Creare un'impresa in Francia","og_description":"Una volta creato il Vostro statuto di \"micro-entrepreneur\" in Francia, \u00e8 ora di pensare alla contabilit\u00e0 e come mantenere i conti col Fisco.","og_url":"https:\/\/www.catastilegalinternational.com\/it\/contabilita-del-micro-entrepreneur-parte-3\/","og_site_name":"AC Legal International Tax Consultants","article_published_time":"2019-04-29T12:12:00+00:00","og_image":[{"width":640,"height":400,"url":"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2021\/10\/Creare-unimpresa-individuale-in-Francia-\u2013-Contabilita-del-micro-entrepreneur.jpg","type":"image\/jpeg"}],"author":"Luca","twitter_card":"summary_large_image","twitter_misc":{"Scritto da":"Luca","Tempo di lettura stimato":"7 minuti"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.catastilegalinternational.com\/it\/contabilita-del-micro-entrepreneur-parte-3\/#article","isPartOf":{"@id":"https:\/\/www.catastilegalinternational.com\/it\/contabilita-del-micro-entrepreneur-parte-3\/"},"author":{"name":"Luca","@id":"https:\/\/www.catastilegalinternational.com\/it\/#\/schema\/person\/88d4566dddf9189b8479cb59af276c2f"},"headline":"Creare un\u2019impresa individuale in Francia \u2013 Contabilit\u00e0 del micro-entrepreneur (parte terza)","datePublished":"2019-04-29T12:12:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.catastilegalinternational.com\/it\/contabilita-del-micro-entrepreneur-parte-3\/"},"wordCount":1471,"publisher":{"@id":"https:\/\/www.catastilegalinternational.com\/it\/#organization"},"image":{"@id":"https:\/\/www.catastilegalinternational.com\/it\/contabilita-del-micro-entrepreneur-parte-3\/#primaryimage"},"thumbnailUrl":"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2021\/10\/Creare-unimpresa-individuale-in-Francia-\u2013-Contabilita-del-micro-entrepreneur.jpg","keywords":["contabilita","francia","italia","micro-entrepreneur","professione liberale","regime fiscale","tassazione","versement liberatoire"],"articleSection":["CREAZIONE D'IMPRESA","FISCALIT\u00c0 INTERNAZIONALE"],"inLanguage":"it-IT"},{"@type":"WebPage","@id":"https:\/\/www.catastilegalinternational.com\/it\/contabilita-del-micro-entrepreneur-parte-3\/","url":"https:\/\/www.catastilegalinternational.com\/it\/contabilita-del-micro-entrepreneur-parte-3\/","name":"La contabilit\u00e0 del micro-entrepreneur - Creare un'impresa in Francia","isPartOf":{"@id":"https:\/\/www.catastilegalinternational.com\/it\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.catastilegalinternational.com\/it\/contabilita-del-micro-entrepreneur-parte-3\/#primaryimage"},"image":{"@id":"https:\/\/www.catastilegalinternational.com\/it\/contabilita-del-micro-entrepreneur-parte-3\/#primaryimage"},"thumbnailUrl":"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2021\/10\/Creare-unimpresa-individuale-in-Francia-\u2013-Contabilita-del-micro-entrepreneur.jpg","datePublished":"2019-04-29T12:12:00+00:00","description":"Una volta creato il Vostro statuto di \"micro-entrepreneur\" in Francia, \u00e8 ora di pensare alla contabilit\u00e0 e come mantenere i conti col Fisco.","breadcrumb":{"@id":"https:\/\/www.catastilegalinternational.com\/it\/contabilita-del-micro-entrepreneur-parte-3\/#breadcrumb"},"inLanguage":"it-IT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.catastilegalinternational.com\/it\/contabilita-del-micro-entrepreneur-parte-3\/"]}]},{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/www.catastilegalinternational.com\/it\/contabilita-del-micro-entrepreneur-parte-3\/#primaryimage","url":"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2021\/10\/Creare-unimpresa-individuale-in-Francia-\u2013-Contabilita-del-micro-entrepreneur.jpg","contentUrl":"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2021\/10\/Creare-unimpresa-individuale-in-Francia-\u2013-Contabilita-del-micro-entrepreneur.jpg","width":640,"height":400,"caption":"contabilita auto-entrepreneur"},{"@type":"BreadcrumbList","@id":"https:\/\/www.catastilegalinternational.com\/it\/contabilita-del-micro-entrepreneur-parte-3\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.catastilegalinternational.com\/it\/"},{"@type":"ListItem","position":2,"name":"Creare un\u2019impresa individuale in Francia \u2013 Contabilit\u00e0 del micro-entrepreneur (parte terza)"}]},{"@type":"WebSite","@id":"https:\/\/www.catastilegalinternational.com\/it\/#website","url":"https:\/\/www.catastilegalinternational.com\/it\/","name":"AC Legal International Tax Consultants","description":"International Tax Consultants &amp; Business Law Attorneys","publisher":{"@id":"https:\/\/www.catastilegalinternational.com\/it\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.catastilegalinternational.com\/it\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"it-IT"},{"@type":"Organization","@id":"https:\/\/www.catastilegalinternational.com\/it\/#organization","name":"aclegal","url":"https:\/\/www.catastilegalinternational.com\/it\/","logo":{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/www.catastilegalinternational.com\/it\/#\/schema\/logo\/image\/","url":"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2021\/02\/ac_logo_pastille_noir.png","contentUrl":"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2021\/02\/ac_logo_pastille_noir.png","width":313,"height":63,"caption":"aclegal"},"image":{"@id":"https:\/\/www.catastilegalinternational.com\/it\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.catastilegalinternational.com\/it\/#\/schema\/person\/88d4566dddf9189b8479cb59af276c2f","name":"Luca","image":{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/secure.gravatar.com\/avatar\/81270337aa9b4a734dc6695dba979775a72131b39a6c80fde8ffe933dde88f0d?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/81270337aa9b4a734dc6695dba979775a72131b39a6c80fde8ffe933dde88f0d?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/81270337aa9b4a734dc6695dba979775a72131b39a6c80fde8ffe933dde88f0d?s=96&d=mm&r=g","caption":"Luca"}}]}},"_links":{"self":[{"href":"https:\/\/www.catastilegalinternational.com\/it\/wp-json\/wp\/v2\/posts\/4948","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.catastilegalinternational.com\/it\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.catastilegalinternational.com\/it\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.catastilegalinternational.com\/it\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.catastilegalinternational.com\/it\/wp-json\/wp\/v2\/comments?post=4948"}],"version-history":[{"count":0,"href":"https:\/\/www.catastilegalinternational.com\/it\/wp-json\/wp\/v2\/posts\/4948\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.catastilegalinternational.com\/it\/wp-json\/wp\/v2\/media\/4886"}],"wp:attachment":[{"href":"https:\/\/www.catastilegalinternational.com\/it\/wp-json\/wp\/v2\/media?parent=4948"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.catastilegalinternational.com\/it\/wp-json\/wp\/v2\/categories?post=4948"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.catastilegalinternational.com\/it\/wp-json\/wp\/v2\/tags?post=4948"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}