Does the new 2019 income tax “prélevé à la source” apply to auto-entrepreneur?
Hi Valérie,
I set up as a micro-entrepreneur in September 2017. I have received today a letter from the DGFP/Impôts that states that from 1st January 2019 income tax will be deducted at source and asking me to check/complete a form containing my details. The wording of the first paragraph is: “La loi prévoit que l’impôt sur le revenu sera prélevé à la source à partir du 1er janvier 2019. C’est la DGFP qui transmettra automatiquement à votre employeur (ou votre caisse de retraite, Pôle Emploi…) le taux qui permettra de prélever chaque mois le bon montant sur vos revenus.”
I wanted to check with you: will this “impôt sur le revenu à la source” apply to auto-entrepreneurs? And if so, how would they do that, since many self-employed people do not make the same income month to month?
Thank you in advance for your advice on this.