On Jul. 27, FR GVT issued decree for personal services entrepreneurs.
FR GVT published Decree 2024-851ofJul. 25, 2024 relating to the terms of application of the exemption from the condition of exclusive activity of personal services for individual entrepreneurs subject to the micro-enterprise regime and companies of less than 11 employees provided for in article L. 7232-1-2 of the Labor Code.
Purpose
Determination of the conditions required in order to benefit from an exemption from the condition of exclusive activity in personal services for individual entrepreneurs.
Who have the micro-enterprise regime and companies with fewer than 11 employees.
The maximum threshold ancillary activities turnover is set at 30% of the total turnover.
Specification of the accounting and reporting procedures for the main and secondary turnover and workforce, in order to benefit from the exemption from exclusive activity.
As well as definition of procedures for withdrawing the registration of the declaration in the event of non-compliance with the obligations related to the activity exemption.
Effectiveness
The Decree enters into force on Jan. 1, 2025.
Regulators
FR GVT
Entity Types
Auditor; Corp
Reference
OG JORF 0178, 7/27/2024; Decree 2024-851, 7/25/2024; Citation: Decree 2024-851;
