Exempt from CFE after becoming an auto-entrepreneur?
We set us in business in 2008 as an Entreprise Individuelle and our accountant took care of all paperwork. In January 2012, we took semi-retirement, reduced our output and became auto-entrepreneurs. We declare and pay our social charges through the Net Entreprises website.
I assumed we would be exempt from CFE and sent a letter earlier this month to the Centre des Finances Publiques explaining our new auto-entrepreneur status. We have now received a registered letter entitled Procédure Contentieuse, rejecting our claim of exoneration and giving us two months to contest. The reason they gave for the refusal was that in 2009 we opted for régime simplifié d’imposition and they say in that case we cannot prétendre au statut de l’auto-entreprise.
From our experience of French authority, it would not surprise me if the Centre des Finances Publiques were not aware that we registered as auto-entrepreneurs this year, however, I now wonder if they are telling us we have already had our exemption from 2009 onwards. Perhaps you would be kind enough to clarify.