I registered as an auto-entrepreneur as profession liberale attached to CIPAV in January this year. So far things are fine as I have been providing consultancy and bespoke control software.
I have three new potential opportunities for additional business in the very near future.
- The first opportunity is to become a distributor to my existing client base of a specialist software package. I would purchase this package for Euro 2,400 and sell at the list price of Euro 5995
- These second is to provide a bespoke piece of measurement software but for this I would have to provide some purchased components which cost me approximately 30-35% of what I will sell the combined product (software and hardware) .
- The third comprised acting as a subcontractor for a German company in which I purchase an off the shelf industrial micro computer (a PLC) modify it very slightly and add a bespoke program. The hardware here represents 66% of what I would receive for the item.
Under my present affiliation I must pay 22.5% cotisation on the sales for both goods and services. The three new opportunities I think could be described as good as there is a physical item deliverable in each case. The problem is especially for the the third opportunity that I would pay 22.5% social charges then 25% income tax on the invoiced amount thus making it un-viable. For the actual time (my efforts) I would input on each sale the 34% margin is very reasonable.
I understand that certain AE’s have social charges of 22.5 on services and 13.1% on goods. Is there an alternative better suited to the new opportunities.