Auto-entrepreneur and option for impot liberatoire

Vigipharma
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When I registered as an auto-entrepreneur, there was an option to choose - option de l’impôt libératoire. I did not select it. Could you please explain me in a lay language what it is, how it works, pros and cons. I consulted the link (micro-entrepreneur calculation stimulator) that you suggested to someone from the forum, but was a bit lost…Thank you.

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