Le gérant d’un auto-entreprise (ou micro-entreprise, les deux termes sont désormais équivalents) a des droits mais aussi des devoirs. Petit rappel des règles minimales à respecter.
Comme tout dirigeant d’entreprise, un travailleur indépendant qui exerce une activité sous le statut d’auto-entrepreneur doit remplir un certain nombre d’obligations légales, même si celles-ci sont simplifiées, allégées, parfois réduites à l’extrême par rapport aux règles communes à l’ensemble des régimes dits « traditionnels ».
Des chiffres d’affaires « encadrés »
Il est une norme stricte qui est propre au statut AE : pour y accéder de plein droit et bénéficier de ses avantages administratifs, sociaux et fiscaux, ses adhérents sont tenus de respecter un plafond de chiffre d’affaires fixé à 72 600 € pour les prestations de service, 176 200 € pour les activités commerciales (ces montants avaient été doublés en 2017 pour élargir l’accès au statut d’auto-entrepreneur et assouplir ses conditions d’exercice). Au-delà de ces limites, le micro-entrepreneur n’a d’autres choix que de basculer dans l’entreprise individuelle classique.
L’immatriculation
Les démarches administratives préalables à la création d’une micro-entreprise sont allégées. Une procédure toutefois reste intangible et ne peut être contournée (c’est le cas depuis 2014) : il s’agit de l’immatriculation sur le Répertoire des Métiers (pour un artisan) ou le registre du commerce et des sociétés (RCS) pour les commerçants.
Si la majorité des gérants concernés sont conscients de cet impératif et s’y tiennent, certains auto-entrepreneurs repoussent cette formalité après le démarrage effectif de leur activité et commencent à encaisser des recettes, sans être déclarés en bonne et due forme, au risque de se faire épingler pour « travail au noir ».
Rappelons que l’immatriculation de l’entreprise est à effectuer auprès d’un CFE (Centre de Formalités des Entreprises). Cette procédure totalement gratuite pour les auto-entrepreneurs permet notamment d’obtenir les identifiants de rigueur (numéros de Siret et Siren notamment, à faire figurer sur les factures et les devis).
La facturation
Elle est obligatoire pour toute transaction supérieure à 25 euros lorsque la vente est réalisée auprès d’un particulier. En revanche, une facture doit impérativement être réalisée, quel que soit son montant, lorsque le client est un professionnel.
Dans tous les cas, le document doit mentionner les informations suivantes :
• Le nom de l’entreprise et son adresse
• Le numéro de la facture,
• La date de son établissement,
• L’identité et l’adresse de l’acheteur,
• Le prix unitaire du produit et du service,
• Le numéro de SIREN et Siret,
• La dénomination précise et la quantité des produits ou services rendus,
• La mention « TVA non applicable, art. 293B du CGI », tant que l’auto-entrepreneur bénéficie de la franchise de TVA.
Creation-entreprise.fr - Tous droits reservés © 2016 -
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