Cotisation for business development as auto entrepreneur

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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.

  1. 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
  2. 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) .
  3. 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.


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