Micro-entrepreneur impots ‘versement liberatoire’ of 2.2%
Hi there,
I’m very confused about the ‘versement liberatoire’ of 2.2% associated with the micro-entrepreneur status.
I know to be an auto-entrepreneur, the max income limit is about 72k.
I also read that for the 2.2% versement liberatore, there is a limit of about 25k income.
“Le versement libératoire est réservé aux auto-entrepreneurs dont le revenu fiscal de référence (RFR) du foyer fiscal de l’année N-2 (donc 2020 si vous lisez cet article en 2022) ne dépasse pas un certain seuil : 25 710 € pour une personne seule”
My question is, what happens if we are micro-entrepreneur and you earn more than 25,710?
Do you then move into the different tranches, where there is the abbatement of about 34K and then tax applied in tranches from there on?
And what happens if I opted for and am paying the 2.2% versement liberatoire each time I pay my cotisations, but actually my income for the full year is going to more than 25,710?
Will I need to declare my full income and they pay the difference between what I have already paid under versement liberatoire of 2.2% each month, and what I owe based on my full income and the different tranches?
Many thanks for explaining!
Sam