Question about income tax for autoentrepreneurs

A  TLN member asks ...

Is it an obligation to "taxer a la source" for autoentrepreneurs?

Any insights?

Reply from Ian Bailey

I would recommend our member to check out the following pages:  

https://www.portail-autoentrepreneur.fr/academie/gestion-auto-entreprise/imposition/guide-prelevement-source  

https://www.legalplace.fr/guides/auto-entrepreneur-impots/   

https://espace-autoentrepreneur.com/ruche/article/limposition-des-auto-entrepreneurs-en-bref  

They're really quite clear about the various options open to Autoentrepreneurs and they also translate nicely with the help of DeepL (just copy/paste!) 

It's probably important to understand that the 'versement libératoire' is when you pay income tax via the URSSAF on a monthly or quarterly basis, at the same time as paying your social contributions. If you have opted for this system, then you are not concerned by the 'Prélèvement à la Source' (PAS). However, this does mean that you will pay income tax right from the first income, however small, and if you end up with only a very low income for the year, you won't get that money back if you end up not being otherwise liable to income tax. 

It's also worth noting that Autoentrepreneurs, like the rest of us, are liable for the CFE (Cotisation Foncière des Entreprises) which depends on your locality.  If you carry out your activity at home, you must indicate at least 1m² of surface: it corresponds to the minimum surface which is necessary for you, if only to do your accounting. On the other hand, if you have a room dedicated to your activity, you must indicate the precise surface area. 

As Autoentrepreneurs are exempt of this tax the first year, some may not realise that is only for the first year of activity. Thereafter, they are liable for the CFE.