TLDR: The prepayment for a micro-entrepreneur is calculated based on the taxable income according to the micro tax regimes, excluding income subject to withholding tax, exceptional income, and losses. It can be paid monthly or quarterly, with fixed deadlines and deferral options.
Taxable base
The taxable base for calculating the prepayment is determined by the micro-entrepreneur's taxable income, calculated according to the micro tax regime rules. If the taxable income is negative, the prepayment base is zero. Exceptional income, such as grants or compensation, is excluded from the prepayment base.
Payment methods
The prepayment can be made monthly (12 installments) or quarterly (4 installments). Monthly deadlines are set on the 15th of each month, while quarterly deadlines are set on February 15, May 15, August 15, and November 15. The option for quarterly payment must be exercised before October 1 of the previous year.
Deferrals and rounding
Up to 3 monthly installments or 1 quarterly installment can be deferred to the next deadline. Installment amounts are rounded to the nearest euro, with a fraction of €0.50 counted as €1.
Exclusions and special cases
Income subject to withholding tax is not included in the prepayment calculation. Additionally, exceptional income must be reported separately in the supplementary declaration for self-employed professions (form n° 2042-C PRO).
Opting out of the micro regime
If the micro-entrepreneur opts out of the micro regime, the prepayment applies from the following year based on the results of previous years, calculated according to the micro regime rules.
Income declaration
Exceptional income must be declared in the supplementary declaration for self-employed professions (form n° 2042-C PRO). Income subject to withholding tax must also be declared but is not included in the prepayment base.