New tax for auto-entrepreneurs: Cotisation a la Formation Professionnelle

By Valérie Aston on 13 April 2011 · Viewed 4398 times · Questions

Monthly and quarterly declarations for auto-entrepreneur's have been postponed until the end of April, as RSI and URSSAF have been busy up-dating the paper forms and Net Entreprises site to add a new tax called Cotisation a la Formation Professionnelle.

As a summary since 1st January 2011, auto-entrepreneurs are liable to Cotisation a la Formation Professionnelle or profesional training tax, representing 0.3% of your turnover for artisans (crafts), 0.2 % for services and, 0,1% for trade. The only exemption will apply to auto-entrepreneurs with an income below 4,740€ in 2011.

You will notice an extra line on your monthly or quarterly turnover declaration with formation professionnelle. Auto entrepreneurs making their declaration on http://www.net-entreprises.com will receive an email shortly confirming that their declarations have been activated and that the form has to be completed by 1st May.

You may wonder why an extra tax? This follows on the mayhem caused last year by Contribution Fonciere des Entreprises, the tax replacing Taxe Professionnelle. All auto-entrepreneurs benefited from a 3 year exemption, as it was not related to the actual level of activity, but a fairer tax was due to be introduced.


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About the author: Valérie Aston

I've been helping people who want to start or already have a small business set up in France since 2009. After graduating from a Master of Business Administration (MBA) degree, I worked as a senior marketing consultant in the UK and France for various International companies. I worked as a conseillère en création d'entreprises (senior business advisor) for BGE here in France and run this independent business on a daily basis.