Better off financially to pay impots at the end of the year or monthly?
I had a business set up in France, commerce de detail, from 1 April 2008 until 3 October 2011. I was proprietor and my wife, conjoint collaborateur. I was in regime reel simplifie. The main business activity was restauration rapide. I know that I cannot re-open with the same activity under auto-entrepreneur as I must have ceased the activity for 1 year. However, I understand my wife can, and she would like to open a new business under auto-entrepreneur.
The main business activity would be something else completely, but she does intend to list the selling of confiseries, patisseries, glaces et boissons fraiche as a secondary/third activity. I do not intend to work. When completing the form online, should she, and where should she declare her Siret number, as technically it was not her business but mine? If her expected income is 11,000€ would she be better off financially to pay impots at the end of the year, rather than monthly? This would be our total and sole income. How is it calculated?