I have this year just exceeded, by about EUR 500, the old revenue limit for an auto-entrepreneur of EUR 32,900. I understand that this no longer triggers a switch to the new business/tax regime (reel simplifie), however, I understand that there are still some implications.
Further to this, I will be closing down the auto-entrepreneur account after the 1st quarter this year as I am moving back to the UK. Therefore, I would if possible really like to keep things as simple as possible.
Can you explain to me
1) how best to proceed in order to complete the tax declaration and payments in order to reduce potential overhead and to avoid additional bureaucracy (i have yet to complete my Q4 declaration)?
2) what steps do I need to take to close down my auto-entrepreneur business?