{"id":4949,"date":"2019-04-17T12:58:00","date_gmt":"2019-04-17T12:58:00","guid":{"rendered":"https:\/\/www.studiolegalecatasti.it\/?p=3749"},"modified":"2019-04-17T12:58:00","modified_gmt":"2019-04-17T12:58:00","slug":"creare-unimpresa-individuale-auto-entrepreneur-in-francia-procedura-e-regimi-fiscali-applicabili","status":"publish","type":"post","link":"https:\/\/www.catastilegalinternational.com\/it\/creare-unimpresa-individuale-auto-entrepreneur-in-francia-procedura-e-regimi-fiscali-applicabili\/","title":{"rendered":"Creare un\u2019impresa individuale (auto-entrepreneur) in Francia: procedura e regimi fiscali applicabili (Introduzione)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4949\" class=\"elementor elementor-4949\" 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\">Micro-entreprise e regime fiscale ordinario\n<\/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 PRIMA<\/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\">1. Introduzione \u2013 Condizioni alla creazione dello statuto di \"micro-entrepreneur\"<\/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;\">In Francia, la creazione di una nuova attivit\u00e0 d\u2019impresa individuale (<\/span><i><span style=\"font-weight: 400;\">entreprise individuelle<\/span><\/i><span style=\"font-weight: 400;\">) al fine di esercitare un\u2019attivit\u00e0 commerciale, liberale o artigianale consente di beneficiare di un regime fiscale e sociale agevolato ossia del regime della <\/span><b><i>micro-entreprise <\/i><\/b><span style=\"font-weight: 400;\">(o anche detto dell\u2019<\/span><b><i>auto-entrepreneur<\/i><\/b><span style=\"font-weight: 400;\">).<\/span><\/p><p><b>Condizione essenziale<\/b><span style=\"font-weight: 400;\"> al fine di poter beneficiare di tale regime \u00e8 data dal fatto di non superare determinate soglie di fatturato annuo<\/span><a href=\"https:\/\/www.studiolegalecatasti.it\/2019\/04\/17\/creare-unimpresa-individuale-auto-entrepreneur-in-francia-procedura-e-regimi-fiscali-applicabili\/#note\"><span style=\"font-weight: 400;\">[1]<\/span><\/a><span style=\"font-weight: 400;\"> (effettivamente incassato) che variano secondo l\u2019attivit\u00e0 esercitata :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>170 000 \u20ac <\/b><span style=\"font-weight: 400;\">per le attivit\u00e0 commerciali e fornitura di alloggi come h\u00f4tel, <\/span><i><span style=\"font-weight: 400;\">chambres d\u2019h\u00f4tes<\/span><\/i><span style=\"font-weight: 400;\"> (ossia bed &amp; breakfast), agriturismi considerati come <\/span><i><span style=\"font-weight: 400;\">meubl\u00e9s de tourisme<\/span><\/i><span style=\"font-weight: 400;\"> e altre strutture ricettive turistiche ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>70 000 \u20ac <\/b><span style=\"font-weight: 400;\">per le prestazioni di servizi e le professioni liberali i cui redditi sono qualificati come <\/span><i><span style=\"font-weight: 400;\">B\u00e9n\u00e9fices Industriels et Commerciaux (BIC) <\/span><\/i><span style=\"font-weight: 400;\">o <\/span><i><span style=\"font-weight: 400;\">B\u00e9n\u00e9fices Non Commerciaux (BNC).<\/span><\/i><\/li><\/ul><p><span style=\"font-weight: 400;\">E\u2019 possibile beneficiare del regime della <\/span><i><span style=\"font-weight: 400;\">micro-entreprise<\/span><\/i><span style=\"font-weight: 400;\"> sia che l\u2019attivit\u00e0 d\u2019impresa venga esercitata a titolo principale ed esclusivo che nei casi in cui essa costituisce un\u2019attivit\u00e0 secondaria mentre si \u00e8 studenti, lavoratori dipendenti, pensionati, etc.<\/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-aa686cd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa686cd\" 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-f34d0e4\" data-id=\"f34d0e4\" 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-dec4c90 elementor-widget elementor-widget-heading\" data-id=\"dec4c90\" 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\">2. Dichiarazione al Centre des Formalit\u00e9s des Entreprises (URSSAF)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d31b96 elementor-widget elementor-widget-text-editor\" data-id=\"9d31b96\" 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;\">E\u2019 possibile iniziare il percorso di creazione di un\u2019impresa individuale tramite la pagina dell\u2019URSSAF dedicata all\u2019<\/span><a href=\"https:\/\/www.cfe.urssaf.fr\/autoentrepreneur\/CFE_Bienvenue\" target=\"_blank\" rel=\"noopener\"><i><span style=\"font-weight: 400;\">auto-entrepreneur.<\/span><\/i><\/a><\/p><p><span style=\"font-weight: 400;\">Nel corso di tale procedura, \u00e8 possibile indicare in modo specifico la o le attivit\u00e0 che verranno esercitate ed essere iscritti presso il <\/span><i><span style=\"font-weight: 400;\">R\u00e9pertoire des M\u00e9tiers<\/span><\/i><span style=\"font-weight: 400;\"> (RM) se si tratta di un\u2019attivit\u00e0 artigianale ovvero al <\/span><i><span style=\"font-weight: 400;\">Registre du Commerce et des Soci\u00e9t\u00e9s <\/span><\/i><span style=\"font-weight: 400;\">(RCS) negli altri casi.<\/span><\/p><p><span style=\"font-weight: 400;\">Una volta completata l\u2019iscrizione, l\u2019impresa individuale viene poi registrata presso il\u00a0 <\/span><i><span style=\"font-weight: 400;\">Registre national des entreprises <\/span><\/i><span style=\"font-weight: 400;\">(RNE) da parte dell\u2019INSEE e ad essa viene attribuito un numero SIRET cos\u00ec come un codice APE che identificheranno rispettivamente l\u2019impresa e l\u2019attivit\u00e0 principale esercitata.<\/span><\/p><p><span style=\"font-weight: 400;\">Il numero SIRET sar\u00e0 utile nel corso dell\u2019attivit\u00e0 dal momento che dovr\u00e0 essere riportato su tutte le fatture emesse.<\/span><\/p><p><span style=\"font-weight: 400;\">La dichiarazione di inizio di attivit\u00e0 secondo le procedure previste per l\u2019<\/span><i><span style=\"font-weight: 400;\">auto-entrepreneur<\/span><\/i><span style=\"font-weight: 400;\"> comporta automaticamente l\u2019applicazione all\u2019attivit\u00e0 di impresa del <\/span><b>regime fiscale della <\/b><b><i>micro-entreprise<\/i><\/b><span style=\"font-weight: 400;\"> e del <\/span><b>regime<\/b><b><i> micro-social <\/i><\/b><span style=\"font-weight: 400;\">per le <\/span><i><span style=\"font-weight: 400;\">cotisations et contributions sociales.<\/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-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\">3. Regime fiscale applicabile\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\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\">Regime ordinario (Bar\u00e8me de l\u2019imp\u00f4t  sur le revenu)<\/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;\">I redditi prodotti dall\u2019impresa individuale che beneficia del regime della<\/span><i><span style=\"font-weight: 400;\"> micro-entreprise<\/span><\/i><span style=\"font-weight: 400;\"> sono assoggettatati al regime ordinario delle imposte sui redditi (<\/span><i><span style=\"font-weight: 400;\">Imp\u00f4t sur le revenu <\/span><\/i><span style=\"font-weight: 400;\">\u2013 IR) ovvero, su opzione, ad un prelievo unico detto <\/span><i><span style=\"font-weight: 400;\">Versement lib\u00e9ratoire de l\u2019imp\u00f4t sur le revenu<\/span><\/i><span style=\"font-weight: 400;\"> (v.\u00a0 <a href=\"https:\/\/www.studiolegalecatasti.it\/2019\/04\/23\/opzione-per-il-versement-liberatoire-de-limpot-sur-le-revenu-parte-2\/\" target=\"_blank\" rel=\"noopener\">SECONDA PARTE<\/a>).<\/span><\/p><p><span style=\"font-weight: 400;\">A seconda dell\u2019attivit\u00e0 esercitata, i redditi della <\/span><i><span style=\"font-weight: 400;\">micro-entreprise <\/span><\/i><span style=\"font-weight: 400;\">sono <\/span><b>classificati<\/b><span style=\"font-weight: 400;\"> come segue:<\/span><\/p><p><span style=\"font-weight: 400;\">\u2013 <\/span><i><span style=\"font-weight: 400;\">B\u00e9n\u00e9fices Industriels et Commerciaux (<\/span><\/i><span style=\"font-weight: 400;\">BIC) quando si tratta di un\u2019attivit\u00e0 commerciale o artigianale;<\/span><\/p><p><span style=\"font-weight: 400;\">\u2013 <\/span><i><span style=\"font-weight: 400;\">B\u00e9n\u00e9fices Non Commerciaux <\/span><\/i><span style=\"font-weight: 400;\">(BNC) quando si tratta dell\u2019esercizio di una professione liberale.<\/span><\/p><p><span style=\"font-weight: 400;\">I redditi dell\u2019attivit\u00e0 d\u2019impresa o liberale (fatture effettivamente incassate) possono essere dichiarati utilizzando<\/span><b> il modello 2042-C PRO<\/b><a href=\"https:\/\/www.studiolegalecatasti.it\/2019\/04\/17\/creare-unimpresa-individuale-auto-entrepreneur-in-francia-procedura-e-regimi-fiscali-applicabili\/#note\"><span style=\"font-weight: 400;\">[2]<\/span><\/a><span style=\"font-weight: 400;\"> annesso alla dichiarazione dei redditi annuale; dovranno essere dichiarate inoltre le eventuali plusvalenze o minusvalenze realizzate nel corso dell\u2019anno derivanti dalla vendita di beni relativi all\u2019impresa.<\/span><\/p><p><span style=\"font-weight: 400;\">Per quanto riguarda la<\/span><b> determinazione del reddito imponibile<\/b><span style=\"font-weight: 400;\">, dal momento che il regime della <\/span><i><span style=\"font-weight: 400;\">micro-entreprise<\/span><\/i><span style=\"font-weight: 400;\"> non consente di dedurre dai ricavi i costi (<\/span><i><span style=\"font-weight: 400;\">charges\/amortissements<\/span><\/i><span style=\"font-weight: 400;\">) dell\u2019attivit\u00e0 professionale, la deduzione (<\/span><i><span style=\"font-weight: 400;\">abattement<\/span><\/i><span style=\"font-weight: 400;\">) relativa a tali spese \u00e8 determinata forfettariamente dalla legge; le <\/span><b>percentuali di deduzione<\/b><span style=\"font-weight: 400;\"> variano secondo l\u2019attivit\u00e0 esercitata nella seguente misura:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>71 % <\/b><span style=\"font-weight: 400;\">per le attivit\u00e0 commerciali e di fornitura di alloggio (BIC)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>50 % <\/b><span style=\"font-weight: 400;\">per le altre attivit\u00e0 commerciali i cui redditi rientrano nella categoria dei BIC<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>34 % <\/b><span style=\"font-weight: 400;\">per le attivit\u00e0 liberali che rientrano nella categoria dei BNC<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Il reddito imponibile cos\u00ec determinato viene poi sommato agli altri redditi del nucleo familiare (<\/span><i><span style=\"font-weight: 400;\">foyer<\/span><\/i><span style=\"font-weight: 400;\">) per essere assoggettato alla <\/span><b>progressivit\u00e0 dell\u2019imposta sui redditi <\/b><span style=\"font-weight: 400;\">(<\/span><i><span style=\"font-weight: 400;\">bar\u00e8me de l\u2019imp\u00f4t sur le revenu<\/span><\/i><span style=\"font-weight: 400;\">).<\/span><\/p><p><span style=\"font-weight: 400;\">Salvo che l\u2019imprenditore individuale non abbia optato per il regime del<\/span><i><span style=\"font-weight: 400;\"> Versement lib\u00e9ratoire <\/span><\/i><span style=\"font-weight: 400;\">(v.\u00a0 <a href=\"https:\/\/www.studiolegalecatasti.it\/2019\/04\/23\/opzione-per-il-versement-liberatoire-de-limpot-sur-le-revenu-parte-2\/\" target=\"_blank\" rel=\"noopener\">SECONDA PARTE<\/a>), con l\u2019introduzione del sistema del<\/span> <b><i>Pr\u00e9l\u00e8vement \u00e0 la source<\/i><\/b><span style=\"font-weight: 400;\"> a far data dal 1 Gennaio 2019, l\u2019imprenditore individuale che opera in regime di <\/span><i><span style=\"font-weight: 400;\">micro-entreprise<\/span><\/i><span style=\"font-weight: 400;\"> pagher\u00e0 l\u2019imposta su base mensile attraverso un prelievo diretto su conto corrente. L\u2019ammontare di tale prelievo sar\u00e0 il risultato della ripartizione su 12 mesi dell\u2019imposta dovuta sull\u2019imponibile residuo dopo aver applicato gli <\/span><i><span style=\"font-weight: 400;\">abattements<\/span><\/i><span style=\"font-weight: 400;\"> di cui sopra.<\/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><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, si veda la SECONDA PARTE \u2013 Versement lib\u00e9ratoire e regime sociale<\/i><\/b><\/a><\/p><p><a href=\"https:\/\/www.studiolegalecatasti.it\/2019\/04\/29\/contabilita-del-micro-entrepreneur-parte-3\/\"><b><i>Al fine di conoscere maggiori dettagli con riguardo al regime IVA e alla fatturazione della micro-entreprise, si consiglia di proseguire con la lettura della TERZA PARTE<\/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><i><span style=\"font-weight: 400;\">Quando viene creata un\u2019attivit\u00e0, a\u00a0 meno che non si opti per il regime R\u00e9el, il regime fiscale della micro-entreprise (micro-BIC) si applica per l\u2019anno di creazione (anno N) cos\u00ec come per l\u2019anno successivo (N + 1). Il regime R\u00e9el si applicher\u00e0 a partire dall\u2019anno N + 2, se \u00e8 stata superata una soglia in N e N + 1. In ogni caso, il regime della micro-entreprise si applica fino alla fine dell\u2019anno in cui la soglia \u00e8 stata superata.<\/span><\/i><\/p><p><strong>[2] <\/strong><a href=\"https:\/\/www.service-public.fr\/professionnels-entreprises\/vosdroits\/R36751\" target=\"_blank\" rel=\"noopener\"><i><span style=\"font-weight: 400;\">D\u00e9claration compl\u00e9mentaire de revenu (n\u00b02042-C Pro)<\/span><\/i><\/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-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>Micro-entreprise e regime fiscale ordinario PARTE PRIMA 1. Introduzione \u2013 Condizioni alla creazione dello statuto di &#8220;micro-entrepreneur&#8221; In Francia, la creazione di una nuova attivit\u00e0<\/p>\n","protected":false},"author":5,"featured_media":4888,"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 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